2005 House Bill 4271 ↩

Senate Roll Call 433: Passed

To include cervidae (captive deer, moose, or elk, born as part of the farming operation) under the definition of “livestock” in the law that gives favorable property tax treatment to agricultural producers. The revised definition would include cattle, sheep, new world camelids, goats, bison, privately owned cervidae, ratites (flightless birds like ostrich), swine, equine, poultry, aquaculture, and rabbits, but not dogs and cats. Agricultural property is exempt from the local 18 mill school operating expense property tax, and is exempt from the Proposal A taxable value "pop-up" upon a transfer of ownership if it will still be used for agriculture.