SB 200 Alaska Senate · 34th Legislature (2025-2026)

An Act relating to service areas; relating to municipal assessments of farm or agricultural land; and providing for an effective date.

SB 200 amends Alaska's rules for assessing agricultural land to ensure only active farms qualify for lower tax rates. It requires landowners seeking agricultural assessment to apply by May 15 each year and provide proof of farming activity, such as tax forms showing at least $2,500 in annual agricultural sales. The bill specifies that "farm use" includes land producing crops, livestock, or other agricultural products for consumption, but excludes marijuana production. Landowners leasing land must submit lease agreements, and S corporations must provide equivalent tax documentation. The law takes immediate effect.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
May 2026
Senate Passage
May 2026
House Passage
May 2026
Signed into Law
Jul 2026
Introduced Jan 21, 2026 Signed Jul 1, 2026
Maddy AI version diff · 4 comparisons

What changed between versions

CSSB 200(RES) CSSB 200(RES) am · 4 edits
MODERATE
The bill was amended to reorganize the statute sections and update the effective date to February 1, 2027. The most significant substantive change is the addition of a requirement for owners with no prior farm income history to submit a declaration of intent and file an IRS Schedule F by April 15 of the following year to qualify for the farm use tax exemption. The definition of 'farm use' was also expanded to explicitly include raising and harvesting crops, while the definition of 'S corporation' was clarified to include sole proprietorships and partnerships.
Scope change
The bill's scope remains focused on farm use land assessment, but the eligibility criteria for owners without a history of farm-related income have been tightened with new filing requirements.
REQUIREMENT

Added a requirement for owners with no history of farm income to submit a declaration of intent and file an IRS Schedule F by April 15 of the following year to maintain the tax exemption.

DEFINITION

Updated the definition of 'farm use' to explicitly include raising and harvesting crops, and clarified the definition of 'S corporation' to include sole proprietorships and partnerships.

TIMELINE

Changed the bill's effective date from the original version to February 1, 2027.

TECHNICAL

Reorganized the bill's internal section numbering and removed previous text regarding penalty payments for land conversion.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
73
Key actions
12
Committee
3
Amendments
5
May 19, 2026
Lower · Passed
(H) TRANSMITTED TO (S) AS AMENDED
lower
May 19, 2026
Lower · Passed
(H) PASSED Y39 N1
lower
May 17, 2026
Lower · Passed
(H) AM NO 8 ADOPTED UC
lower
May 17, 2026
Amended
(H) AM NO 5 FAILED Y20 N20
lower
May 16, 2026
Lower · Passed
(H) AM NO 2 ADOPTED UC
lower
May 16, 2026
Amended
(H) AM NO 1 FAILED Y16 N24
lower
May 16, 2026
Lower · Passed
(H) CRA HCS ADOPTED UC
lower
May 14, 2026
Lower · Passed
(H) Moved HCS CSSB 200(CRA) Out of Committee
lower
May 6, 2026
Upper · Passed
(S) TRANSMITTED TO (H)
upper
May 6, 2026
Upper · Passed
(S) PASSED Y18 N2
upper
May 6, 2026
Upper · Passed
(S) AM NO 1 ADOPTED Y15 N5
upper
May 4, 2026
Upper · Passed
(S) RES CS ADOPTED UC
upper
Mar 25, 2026
Upper · Passed
(S) Moved CSSB 200(RES) Out of Committee
upper
Feb 17, 2026
Upper · Passed
(S) Moved CSSB 200(CRA) Out of Committee
upper
1 primary · 2 co-sponsors

Sponsors