HB1295:

Personal property tax; locality may exempt farm machinery and farm implements.

Bill Summary:

Personal property tax; farm machinery and farm
implements. Provides that a locality may exempt from tangible
personal property taxes certain farm machinery and farm implements,
which shall include (i) freezer and refrigeration equipment for storage
and sale of on-farm-produced meat, produce, and grain and (ii) season-extending
vegetable hoop houses used for in-field production of produce.