SB 63 — AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO FARMS.

Rep.Sen.

PhillipsLawson HOUSE& OFRep. REPRESENTATIVES 152nd GENERAL ASSEMBLY HOUSE AMENDMENT NO.

1Dorsey TOWalker SENATESens. BILL NO.

63Brown, AMENDBuckson, SenateGay, BillHansen, No.Hocker, Hoffner, Huxtable, Lockman, Mantzavinos, S.

63McBride, byParadee, addingPettyjohn, afterPinkney, linePoore, 13Richardson, theSokola, following:Sturgeon, Townsend, Walsh, Wilson;

ҤReps. 8334.

EligibilityBush, forCarson valuationDELAWARE underSTATE §§SENATE 8330-8337152nd ofGENERAL thisASSEMBLY titleSENATE [ForBILL applicationNO. of section, see 83 Del.

63 AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO FARMS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1.

Amend § 8333, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 8333.

Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del.

384, § 3].§?3].

(a) Land is actively devoted to agricultural, horticulturalhorticultural, or forestforestry use and eligible for valuation, assessment, and taxation as provided in this section when itall meetsat allleast one of the following qualifications:criteria are is met:

(1) The land use meetsresults thein criteria$1,000 underor §more 8333 of thisagricultural, title.horticultural, or forestry products being produced and sold during the applicable year.

(2)For [Repealed.]the (3)purposes Theof ownerthis ofsection, the“applicable landyear” submitsmeans anthe applicationcalendar foryear valuationimmediately underbefore thisthe sectionFebruary and1 thethat an application meetsis alldue under § 8334(3) of thethis following:title.

a.(2) The owner of the land filed a Schedule F (Profit or Loss from Farming) form with the United States Department of Treasury, Internal Revenue Service, for the applicable year.

Is(b) submittedIn onapplying orthe beforecriteria Februaryunder 1this ofsection, theall yearcontiguous immediatelyparcels precedingof theland taxheld yearby toidentical theowners assessorin ofidentical theproportions taxingof districtownership and in whichidentical thelegal landform isof situated.title, are considered as a single unit.

IfSYNOPSIS FebruaryThis 1bill fallsupdates on a weekend day or legal holiday, then the applicationcriteria mustfor beagriculture, submittedhorticulture, onor theforestry nextland officialuse. business day.

b.Author:

IsSenator submittedLawson onSR the: form prescribed by the State Farmland Evaluation Advisory Committee.

c.AD :

IncludesDK evidencePage in1 writing of the1 requiredReleased: production and sales.

that03/09/2023 the01:33 landPM is5601520008 used for agricultural use under § 8330 of this title, horticultural use under § 8331 of this title, or forest use under § 8332 of this title.”.

SYNOPSIS This amendment makes clear that the criteria for valuation under Sections 8330-8337 of Title 9 includes the requirement of evidence in writing that the land is used for agricultural, horticultural, or forest use as defined in the Sections 8330-8332 of Title 9.

HD :

NSW :

MAW Page 1 of 1 Released:

03/30/2023 05:48 PM 2141520089