BILL · 2025–26 SESSION

SB 5479: Open space incidental use

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

Summary

  • Adds agritourism activities as an allowable use under the Open Space Property Tax Program.
  • Reduces the penalty for removal of land from the Current Use Valuation Program from the amount of tax otherwise due for the past seven years to the past four years.

From the Senate Bill Report (SB 5479), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 24, 2025
  2. Out of committeestopped here
  3. Passed Senate
  4. Passed House
  5. Governor
  6. Law
Prime sponsor
Marko Liias (D-21)
Introduced
January 24, 2025 in the Senate
Last action
January 12, 2026
Companion bill
HB 1261
Budget
Has a fiscal note

AN ACT Relating to providing tax relief for certain incidental uses on open space land;

Sponsors

Prime sponsor: Marko Liias (D-21)

2 co-sponsors (2 Democrats, 0 Republicans)

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. By resolution, reintroduced and retained in present status.
  2. Referred to Ways & Means.
  3. And refer to Ways & Means.
  4. ANR - Majority; do pass.
  5. First reading, referred to Agriculture & Natural Resources.

SB 5479 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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