Urban Farming Assessment Amendments

Replaced the requirement to produce a specific amount of agricultural goods with a requirement to generate at least $1,000 in gross sales per quarter-acre of land.

Added a provision allowing land to retain its tax-assessed status for two years if it fails to meet sales requirements in one year, as long as it met the requirement in at least one of the preceding three years.

Updated documentation requirements to ask owners to demonstrate gross sales figures rather than production levels, and clarified submission deadlines.

Revised the definition of 'Actively devoted to urban farming' to explicitly reference the new gross sales threshold instead of production levels.

Added a new subsection to Section 59-2-1703 regarding the temporary retention of assessment status for land with intermittent sales failures.

Added gross sales requirement of at least $1,000 per quarter-acre as an alternative to the previous agricultural production threshold of greater than 50% of average production per acre.

Clarified that a portion of land may qualify for urban farming assessment even if other portions of the same parcel do not qualify.

Repealed the requirement for landowners to submit an annual renewal application, though initial applications and documentation of gross sales requirements remain.

Established circumstances under which a county assessor may request additional information from landowners, including land management plans for intentionally fallowed land during water supply limitations.

Modified the definition of 'Actively devoted to urban farming' to include the new gross sales alternative and clarified production measurement standards.

Changed application deadlines from May 1 for new applications to January 30 for renewal applications, and established specific notice requirements for fallowed land.