Staff member proposes application amendment to help farmers avoid full tax on unfinished farm buildings

A staff member said the tax-assessment cutoff leaves farmers liable for full-year property tax on new farm structures that aren’t finished by the Sept. 1 enrollment deadline, and proposed allowing amended applications or an application flag for buildings under construction so those structures can be enrolled in their first year of use.

"But if it's not finished by September 1, they've lost that window, and now ... it doesn't get enrolled, and therefore, they've got a full tax year where they're paying the full price of those structures," the staff member said. The staff member suggested the office can change practice or provide an application amendment so applicants can mark planned or under-construction buildings when they submit enrollment materials.

The staff member said the change might not require a statutory amendment and could be handled under administrator roles and an application amendment. They cautioned that changing deadlines risks opening the door to widespread late filings, and suggested any exception be narrowly defined in the enrollment section of the statute (as currently discussed) to avoid abuse.

A meeting participant said they want applicants to meet deadlines but also welcomed a limited remedy for genuine mistakes. "I want them to stick to the dates they ordered, but then when they do screw ups, that there is an offer for them to get right again," the participant said.

Staff also said they have been coordinating with the Agency of Agriculture to step up outreach and reminders to farmers so changes to property or construction status are reported in time for enrollment. The meeting participant added that legislative proposals led by Senator Calamore to create a more centralized statewide lifter system risk reducing local contact, increasing the importance of local outreach.

Staff noted the existing $1 filing fine but said it costs more to administer than it produces in revenue. The discussion ended with agreement to move forward on improved outreach; no formal motion or vote was recorded on an enrollment-rule change during the conversation.

Next steps: staff indicated they will pursue an application amendment or administrative practice changes and continue outreach with the Agency of Agriculture; the transcript records no formal action or vote.