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Bills · 2013-2014 Regular Session

SB 146

Died at session end Official bill text Atom feed

Relating to: assessing property used for aging cheese as manufacturing property. (FE)

Dairy product Industrial development Legislature — Tax exemptions, joint survey committee on Property tax — Exemption

  1. Introduced, stopped here
  2. Passes Senate, not reached
  3. Passes Assembly, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, the Department of Revenue assesses manufacturing

property for property tax purposes. In addition to other criteria, property specified

under certain major group classifications in the Standard Industrial Classification

Manual, published by the federal government, is considered manufacturing

property. Under current law, property used for activities classified under the major

group code for food and kindred products is considered manufacturing property. This

bill clarifies that property used for aging cheese on behalf of others is manufacturing

property.

Under current law, manufacturing machinery and specific processing

equipment are exempt from the property tax. Under the bill, machinery and

equipment used in the process of aging cheese is exempt from the property tax.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Grothman (R) , Gudex (R) , Kedzie (R) , Lasee (R) , Leibham (R) , Moulton (R) , Olsen (R) , Schultz (R) , T. Cullen (D) , Tiffany (R)

14 cosponsors

A. Ott (R) , Endsley (R) , Kestell (R) , LeMahieu (R) , Marklein (R) , Murphy (R) , Mursau (R) , Ripp (R) , Schraa (R) , Spiros (R) , Stone (R) , Thiesfeldt (R) , Tittl (R) , Tranel (R)

Full history

  1. Apr 17, 2013 · Senate

    Introduced by Senators Leibham, Gudex, Grothman, Kedzie, Tiffany, Olsen, T. Cullen, Lasee, Schultz and Moulton; cosponsored by Representatives Endsley, LeMahieu, Thiesfeldt, Kestell, Marklein, Ripp, Murphy, A. Ott, Schraa, Tranel, Tittl, Stone, Spiros and Mursau

  2. Apr 17, 2013 · Senate

    Read first time and referred to Committee on Workforce Development, Forestry, Mining, and Revenue

  3. May 30, 2013 · Senate

    Fiscal estimate received

  4. Apr 8, 2014 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1