Hi,
 
This probably varies from state to state, but there is one way that one
might get a tax break, but it only applies to the beekeeper.  People who
own small acreages may get a tax break if their land is categorized as
"agricultural".  In some states, keeping livestock may help get the land
into this classification.  But the landowner has to own the livestock. And
this usually applies to small plots of land in the fringe areas between the
suburbs and obviously rural lands.
 
Cheers
 
Jerry
Jerry J. Bromenshenk
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http://www.umt.edu/biology/bees