S.L. 2022-55 Senate Bill 762 Summary

• Clarifies farm building exemptions from building code requirements, including structures for equine activities, produce display structures under 1,000 square feet open 180 days or less per year, and agricultural commodity storage buildings with required safety placards.

• Adds annual safety inspection requirements for spectator-seating structures (grandstands, bleachers) on exempt farm buildings to ensure compliance with applicable building codes.

• Preserves conservation easements during property tax foreclosure sales by requiring such agreements to survive the transfer of title to the foreclosure purchaser.

• Directs the Agriculture and Forestry Awareness Study Commission to study fair repair requirements for electronically enabled farm equipment, with findings due before the 2023 legislative session.

• Expands present-use value property tax eligibility to include horse boarding operations and updates cross-references throughout agricultural law from G.S. 153A-340 to G.S. 160D-903; effective for tax years beginning July 1, 2022.