Bee Heavens are Tax Havens By The American Bee Project

Why we founded the American Bee Project Adam Locke Co-Founder & President Tax consultant for 18 years On Forage & Nutrition Task Force of NAPPC Julie Zahniser, Esq. Founder & General Counsel Tax Attorney for 25 years 2014 NAPPC Pollinator Advocate of the United States

Total US Managed Honey Bee Colonies Loss Estimates. Steinhauer et. al. (2015). Colony Loss : Preliminary Results. Bee Informed.

Florida’s Natural Habitats and Developed Lands in Friends of Florida. (2006). Florida 2060: A Population Distribution Scenario for the State of Florida

Projected Development and Loss of Natural Areas in Florida by Friends of Florida. (2006). Florida 2060: A Population Distribution Scenario for the State of Florida

Tax Policies Favor Other Forms of Agriculture. Faber, Rundquist, and Male. (2012). Plowed Under.

Tax policies need to put beekeeping on the same playing field as other forms of Agriculture so that beekeeping is not last on the list of land use decisions

What we do We advocate that beekeeping is an agricultural use as defined by law and must be accorded the same tax benefits afforded other agricultural uses such as cattle ranching or row crops This advocacy is done through outreach with State and local governments and through administrative appeals and court cases

What we do We educate landowners of the many benefits to leasing land to beekeepers to rebuild bee colonies We partner those landowners with beekeepers who have need of such land to rebuild bee colonies and make honey Our program is a Win-Win-Win for the landowners, beekeepers and the public/environment

Bee Leases Leases are free or nearly free to the beekeeper Beekeepers typically take bees to pollination and then return to the leased properties Leases are long-term so that beekeepers can get to know the property and improve operations year to year Permanent homes nearly always result in increased yields

Increased Honey Yields on Project Parcels

AND NO COLONY LOSSES!

Healthy Habitat Leased properties are not “vacant land” but healthy eco-systems They contain diverse plant life and provide excellent forage for healthy bees No pesticides or herbicides Large tracts of Land Seed program We argue that entire tract is used for forage and therefore entitled to agricultural tax benefits

The Greenbelt Law A version of this law exists in every state. The law offers property tax reductions for properties supporting bona- fide commercial agricultural businesses. Usually does not exclude beekeeping but is often interpreted that way.

50 State Guide

State of Florida Statute

Problems with Applying Greenbelt Laws to Beekeeping The laws are broadly worded to include a variety of agriculture – bees are often not specifically mentioned. When they are mentioned, their inclusion in the statutes is simply ignored by tax assessors. Bees are small, and beekeeping is viewed as easy.

State of Florida Statute

Problems with Applying Greenbelt Laws to Beekeeping Tax Assessors want more taxes: Deny beekeeping as a form of agriculture under these laws Apply a “degree of intensity” standard that does not exist in most states Only see hive boxes not bona fide commercial agriculture and view beekeepers as illegitimate or scams – bees are small and beekeeping looks too easy Limit ag benefits to the “footprint of the hive” even though they do not limit cows to the “footprint of the barn” This is nothing new – they used to deny ag benefits to cattle and horses too

Establishing a National Standard Help the NAPPC task force establish a national standard for agricultural classifications for bee forage lands by taking our survey

Example: Texas Harris County Appraisal Standard

Other Pitfalls - Bad Facts Make Bad Law Bringing poor cases in front of the Value Adjustment Board or courts establishes bad case law for later appeals It is important to have experienced advocates because the assessors are usually represented by attorneys We are careful to bring air-tight cases with extensive documentation because of the risk of creating bad precedent No rent-a-bee operations

Public Lands Federal, State and Local governments own millions of acres that could also be made available to beekeepers for rebuilding healthy colonies Obtaining access to these lands for beekeepers is another top priority of our Project

Bee habitat loss is caused by economics. Aligning the economics so that bee habitat is preserved and made available to beekeepers is a simple, elegant solution.

How to Join The American Bee Project We are looking for beekeepers who need land! Certification process for Florida National Internet Platform Sign up here!

Become a Beta-Tester for our National Internet Platform Be one of the first beekeepers to access land that will be listed on this database. Includes both government owned-land and privately-owned land. Includes landowners and famers seeking pollination services. Expected launch in late February Sign up for newsletter at bottom of our website to be ed notice of launch.

Take the Survey Join the Marketplace Follow us on Facebook beeproject.com/ And sign up for our mailing list at the bottom. eymonkey.com/r/ 7KDFYGG book.com/Americ anbeeproject/?fre f=ts

Thank You! And have a Bee-autiful day!