Redefine agricultural land and horticultural land for property tax assessment

LB 484 redefines "agricultural land" and "horticultural land" for property tax purposes in Nebraska, ensuring these lands are taxed differently than other property. The bill adds specific definitions: land used for commercial crop/livestock production (excluding solar/wind farms) qualifies, while land in conservation programs or enrolled in federal production-reduction programs still counts if primarily used for farming. This directly affects farmers and landowners with qualifying agricultural property, as it clarifies how their land's assessed value is calculated relative to other property classes. The key mechanism is excluding non-farming commercial uses (like energy projects) from the agricultural classification to maintain lower tax rates for active farms.