Providing tax relief for certain incidental uses on open space land.

Updated income thresholds for qualifying farmland, raising the minimum gross income required per acre and total value to reflect current economic conditions.

Added 'harvest-your-own' sales to the definition of 'gross income from agricultural uses,' ensuring this revenue stream counts toward tax relief eligibility.

Refined the definition of 'appurtenance' to explicitly include portable sanitation equipment and tool sheds, while clarifying that major redevelopment does not count as an existing appurtenance.

Added a specific definition for 'Appurtenance' to distinguish it from general 'incidental use,' emphasizing that appurtenances are strictly necessary for farm operations.

Clarified rules regarding incidental uses (like events and parking), specifying that minor upgrades to existing structures do not automatically remove tax classification unless they exceed the 20% incidental use limit.

Established a new effective date of September 1, 2025, for changes regarding the calculation of additional taxes when farmland classification is removed.