HB 2095 Summary

• Amends agricultural property classification criteria to allow property to be inactive or partially inactive due to temporary or partial reduction in or transfer of water supply or irrigation district water allotments, with verification by irrigation district certification.

• Modifies language in the affidavit of agricultural use requirement to clarify that property satisfies profit expectation criteria if owner files an affidavit attesting the property is actively producing with expectation of profit.

• Authorizes county treasurers to enter into payment plan agreements with taxpayers for up to 36 months for delinquent business personal property taxes exceeding $1,000.

• Allows county treasurers to charge a fee of not more than $150 for administrative costs associated with processing payment plan agreements for delinquent business personal property taxes.