Gov. Jared Polis on Friday signed the last bill to come out of last week’s special session.

While the four-day session focused on property taxes, per the governor’s instructions in his call to bring lawmakers back to the Capitol, House Bill 24B-1003 wasn’t exactly seen by some lawmakers as a property tax issue.

The measure deals with greenhouses and agricultural equipment.

Currently, an exemption on business personal property taxes for agricultural equipment will expire in the 2027 tax year.

As defined in state law, agricultural equipment exempted from business personal property taxes includes equipment used to produce agricultural products.

Business personal property is used in a business, such as equipment, machinery, security systems, and furnishings, and is not real property, such as land and commercial buildings. Hence, there was a difference of opinion regarding whether HB24B-1003 truly fell under the property tax issue, which applies to homes and commercial building owners during the special session. Those taxes are paid to counties and are not part of state revenue.

HB24B-1003 would permanently make the exemption for ag equipment. It also granted the same exemption to greenhouses that produce crops in a “raw and unprocessed state.” For example, greenhouses that would not be entitled to the exemption include those that grow flowers.

While lawmakers fussed a little over whether the bill fits the parameters of the special session, Rep. Matt Soper, R-Delta, one of the bill’s sponsors, said he had gotten the OK from the bill drafters that it would fit, and that was the end of the discussion.

The bill passed with strong bipartisan support, with a 26-8 vote in the Senate and a 47-16 vote in the House.

In signing the bill, Polis said in a statement, “Colorado is proud to put food on tables across the state and around the world, and the success of our agricultural businesses and entrepreneurs is a key part of that. Today, we are breaking down barriers and cutting taxes for Colorado greenhouses, helping to keep more money in the pockets of the hardworking Coloradans who help strengthen our economy.”

The governor signed the bill at Gotham Greens, a nationwide fresh food greenhouse that provides “fresh and sustainably-sourced produce,” the statement said.