Farm equipment is a working tool, not idle wealth, and taxing the tractor a family needs to bring in a harvest is the kind of friction that pushes small agriculture toward consolidation or closure. Exempting that equipment is a targeted relief that lines up with stewarding the land and keeping family farms viable. The narrow watch-item is the 'agritourism' clause: it is sensible for a real working farm that hosts visitors, but loosely drawn agritourism language can become a side door for non-farm property to claim a farm break — so the value of a 'yes' depends on how tightly the term is applied in practice. On balance this is a modest, pro-family, pro-stewardship measure rather than a sweeping one.
"Be thou diligent to know the state of thy flocks, and look well to thy herds."
— Proverbs 27:23 (KJV)