A “controlled environment agricultural facility” (CEAF) is a
structure, typically a greenhouse, that combines engineering, plant
science, and computer management technologies to optimize plant
growing, plant quality, and food production efficiency.

Commencing January 1, 2022, the bill includes within the
definition of “agricultural products” for property tax purposes food
products grown within a CEAF that do not include medical and retail
marijuana and industrial hemp.

The bill excludes a CEAF from the definition of “all other
agricultural property”.  Commencing that same date, the bill includes within the property tax definition of “farm” a parcel of land underlying a CEAF, which facility contains at least 10,000 square feet and which has as its primary purpose obtaining a monetary profit from the sale of agricultural food products grown in the facility, along with any land areas or improvements
integral to the operation of the facility. A CEAF meeting these
requirements will be valued the same for property tax purposes as
agricultural land that qualifies as a farm.