H.B. 485 Summary

• Removes the requirement that owners of farmland in the Current Agricultural Use Value (CAUV) program must file renewal applications each year to maintain enrollment.

• Changes CAUV applications to operate as continuous/perpetual applications once an initial application is filed, eliminating the annual renewal burden.

• Redefines "conversion of land" to remove failure to file annual renewal applications as grounds for losing agricultural tax status, while keeping other conversion triggers.

• Requires county auditors to notify landowners only if land no longer qualifies as agricultural use, rather than requiring affirmative annual renewal filings.

• Applies to tax years beginning on or after the bill's effective date.