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Tax
Exemption Enacted for
Nutrient Storage Facilities
On August
19, 2004, Delaware
House Bill 470 was signed into law, giving tax-exempt
status to any lands or buildings used for nutrient storage, disposal
or management pursuant to a required nutrient management plan.
To receive the exemption, taxpayers must notify
their county about their qualifying buildings, land or improvements
and request the exemption.
In addition,
a 75% cost-share, particularly intended for
farmers, is available, with specific limits, for the construction
of nutrient management structures such as manure storage sheds,
poultry carcass incinerators and composting facilities and concrete
pads for heavy-use area protections (HUAPs). For purposes
of the cost-share program, the cost of these structures is calculated
over a 15-year lifespan. All nutrient management
structures must meet standards and guidelines set by the Natural
Resource Conservation Service or DNREC’s
Division
of Soil and Water Conservation.
The
agriculture community is taking significant steps to reduce nutrients
from runoff that can degrade water quality. This tax exemption
and the cost share funds are additional tools that are available
in support of the effort to improve water quality
and to provide incentives for the implementation of effective
best management practices.
More
information about the Sussex Conservation District is available
from their website.
You
can download these forms for use in applying for cost-share and
other nutrient management activities:
 Delaware
Nutrient Management Plan Cost Assistance Application
(188 kb)
Nutrient
Management Relocation Application (279 kb)
Nutrient
Management Alternative Use Off-Peninsula Relocation Application (217 kb)
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