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SCR 106

DIRECTING THE STATE FARMLAND EVALUATION ADVISORY COMMISSION TO COMPLETE A STUDY ON TAXATION OF FARM STRUCTURES AND AGRICULTURAL LAND.

153rd General Assembly (2025-2026) Introduced by Bill Bush and 3 co-sponsors

Delaware directs its Farmland Evaluation Advisory Commission to study and assess current taxation methods for agricultural land and farm structures to inform potential future policy reforms.

Passed By House. Votes: 40 YES 1 VACANT
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Bill Summary · SCR 106

Legislative bill overview

SCR 106 is a concurrent resolution directing Delaware's State Farmland Evaluation Advisory Commission to conduct a comprehensive study on how farm structures and agricultural land are currently taxed. The bill requires the commission to examine existing taxation policies and likely recommend potential reforms to the state's agricultural property tax system.

Why is this important

Agricultural property taxation significantly affects farm profitability and land preservation in Delaware. How states tax farm structures versus land influences whether farmers can afford to keep operating and whether agricultural land remains in production or gets converted to development. This study could inform future tax policy changes affecting Delaware's farming economy and rural character.

Potential points of contention

  • Scope of tax changes: The study may recommend increased or decreased tax burdens on farmers, creating opposition depending on whether commissioners favor tax relief or revenue neutrality
  • Development pressure vs. agricultural preservation: Recommendations could either encourage farmland preservation through preferential taxation or be viewed as subsidizing agricultural interests at the expense of other taxpayers
  • Implementation timeline and costs: The commission's study requires staff resources and time, with unclear deadlines and whether recommendations will actually be enacted into law

Compiled from official sources — confirm details with the bill’s official record.

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