Farm-worker housing

From the 2024 DOR Tax Exemption Study

82.08.02745; 82.12.02685 - Farm-worker housing Description Purchases of goods and services used in constructing, repairing, or improving new or existing structures used as agricultural employee housing are exempt from sales and use taxes. Agricultural employers, governmental entities, nonprofit organizations, or for-profit housing providers may own housing facilities. Agricultural employee housing does not include housing regularly provided on a commercial basis to the general public. The farmworker housing exemption applies to projects when at least 50% of the housing units in the development are used for farmworker housing. This exemption expires on January 1, 2032. Purpose To encourage the construction of housing facilities for agricultural employees. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $2.019 $2.067 $2.117 $2.167 Local Taxes $0.584 $0.598 $0.612 $0.627 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $1.895 $2.117 $2.167 Local Taxes $0.000 $0.498 $0.612 $0.627 Assumptions - This repeal takes effect July 1, 20