A BILL TO BE ENTITLED
AN ACT to provide present‑use value tax benefits for beekeeping operations.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑277.3 reads as rewritten:
"§ 105‑277.3.  Agricultural, horticultural, forestland, and beekeeping land – Classifications.
(a)	Classes Defined. – The following classes of property are designated special classes of property under authority of Section 2(2) of Article V of the North Carolina Constitution and must be appraised, assessed, and taxed as provided in G.S. 105‑277.2 through G.S. 105‑277.7.
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(4)	Beekeeping land. – Individually owned land consisting of one tract used throughout the year to raise bees for the sale of bees or products derived from bee hives other than honey. The tract must meet the income requirement for agricultural land, house at least 50 hives, consist of at least 5 acres but not more than 20 acres, and be operated under a sound management program as defined by subsection (h) of this section.
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(h)	Sound Management Program for Beekeeping Land. – If the property owner demonstrates all of the following with respect to beekeeping land, then the land is operated under a sound management program:
(1)	Evidence that the property owner provided forage for the bees.
(2)	Certification by a recognized agricultural agency within the county that the density of bee hives located on the property is appropriate for the size of the tract."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2017. If beekeeping land has met the requirements of G.S. 105‑277.3, as amended by this act, for the preceding three taxable years, the beekeeping land shall be appraised, assessed, and taxed as provided in G.S. 105‑277.2 through G.S. 105‑277.7 for taxes imposed for taxable years beginning on or after July 1, 2017.