Clarify the agricultural property tax process

2025 Regular Session

LC 3337 aims to clarify agricultural property tax rules (eligibility, documentation, timelines) to reduce ambiguity for landowners and county assessors.

(LC) Draft Died in Process

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LC 3337 — Clarify the agricultural property tax process

Overview and status

Bill Number: LC 3337

Title: Clarify the agricultural property tax process

Introduced: December 14, 2024

Classification: bill

Subject: Taxation (Generally), Taxation—Agriculture/Livestock, Taxation—Property

Current status: Draft Died in Process (as of the latest action on May 27, 2025). Previous actions include Draft On Hold (Dec 31, 2024) and Drafter Assigned (Dec 14, 2024).

Purpose and intent (as inferred from the title)

The bill appears aimed at clarifying how agricultural property tax is processed. While the full text is not provided here, such a title typically signals efforts to reduce ambiguity in eligibility, assessment, documentation, or administrative steps related to agricultural property tax, with the goal of ensuring a more straightforward, transparent process for landowners and local assessors.

What is known about provisions (text not provided)

The exact content and substantive provisions of LC 3337 are not included in the materials provided. Consequently, specific reforms or changes cannot be itemized.

If the text were available, it would typically address items such as:

Definitions of agricultural property and qualifying use
Eligibility criteria for agricultural tax assessment
Required documentation and verification processes
Timelines for assessment, protest/appeal rights, and decision deadlines
Calculation methods or adjustment procedures for agricultural valuations
Administrative rules or guidance for county assessors

Potential impact and who would be affected (inferred)

Agricultural landowners and operators: Could see changes in how their land is classified for tax purposes, what documentation is required, and timelines for filings or appeals.

County assessors and tax officials: Might face clarified procedures, documentation standards, and processing timelines.

Tax professionals and farm organizations: Could see a need to adapt client practices to new or clarified requirements.

Local governments and taxpayers generally: Any changes to assessment procedures can affect tax collections and administrative workload.

Procedural and timeline notes

Introduced in December 2024, with the drafter assigned at that time.

The bill has progressed to a status of Draft Died in Process as of May 27, 2025, indicating it did not advance to a formal committee vote or enactment in its current form.

There is no indication of companion bills or reintroduction within the provided record.

Next steps for readers seeking more information

To review specific language and provisions, check the official state legislature website or bill tracking service for LC 3337 text, amendments, and fiscal notes (if any).

Monitor for reintroduction or related bills, and note the sponsor/drafter for inquiries.

If you are an affected party, consider reaching out to your local assessor’s office or agricultural tax professional for guidance on current procedures and any proposed changes that might have been contemplated.