Delaware SCR106 directs the State Farmland Evaluation Advisory Commission to study and report on the taxation of farm structures and agricultural.

Delaware SCR106 instructs the State Farmland Evaluation Advisory Commission to complete a study on the assessment of property and structures used for agriculture, horticulture, and forestry. The study will consider how other states handle the taxation of these properties and structures. The Commission must submit a report detailing its findings and recommendations to the Governor, the General Assembly, and the Division of Legislative Services by March 2, 2026. The aim is to address the tax implications on the agricultural community, particularly small and medium-sized farm owners.

Delaware SCR106 directs the State Farmland Evaluation Advisory Commission to study and report on the taxation of farm structures and agricultural.

Delaware SCR106 instructs the State Farmland Evaluation Advisory Commission to complete a study on the assessment of property and structures used for agriculture, horticulture, and forestry. The study will consider how other states handle the taxation of these properties and structures. The Commission must submit a report detailing its findings and recommendations to the Governor, the General Assembly, and the Division of Legislative Services by March 2, 2026. The aim is to address the tax implications on the agricultural community, particularly small and medium-sized farm owners.