Exempting high tunnels and greenhouses from personal property taxes

SB 241 would exempt high tunnels (like polytunnels) and greenhouses (heated or unheated) from property taxes when used on farms that annually sell agricultural products. The exemption applies only to these structures directly supporting farming operations that produce crops or livestock for sale, as defined by tax rules. It would take effect immediately upon the bill's passage, reducing property tax burdens for eligible farmers. The change specifically targets agricultural infrastructure and does not affect other property types or tax categories.