Farmland
Reduced Assessment for Farmland
Land devoted to agricultural or horticultural use may be assessed for property tax purposes on its value for those uses as well as its agricultural productivity value rather than on the market value of the land for any other use.
What Is Needed to Qualify
- You must own at least 5 contiguous acres devoted to agricultural/horticultural use;
- Land must be devoted to agricultural/horticultural uses for at least two consecutive years prior to the tax year;
- You must apply for Farmland Assessment with the tax assessor on or before August 1 of the pretax year;
- Land must continue in agricultural/horticultural use to the end of the tax year for which application is made;
- Gross sales of crops or livestock must total at least $1,000 per year for the first 5 acres, plus $5 per acre for each additional acre.
- For farm management units less than 7 acres, a descriptive narrative of agricultural/horticultural used, a sketch of their location, and number of acres actively devoted is required.
Required forms due by August 1st:
Woodland Management Plan and Forest Stewardship
The Farmland Assessment Act of 1964 was amended in 1986, requiring some woodland owners to develop and implement a state-approved forest management plan to qualify for reduced property taxation. The law was further amended in 2009 to allow for Forest Stewardship.
What is Needed to Qualify
- Land must be a minimum of 5 acres.
- Devoted to agriculture or horticulture for at least two consecutive years prior to the tax year and continue in that use until the end of the tax year for which the claim is made.
Gross Sales Criterion
- Gross sales of woodland/wetland under a Woodland Management Plan must total at least $500 per year for the first 5 acres, plus 50 cents per acre for any additional acres;
- Forest Stewardship Plan may produce income but it is not required to qualify. Application Process and Applications
Required forms due by August 1st:
Additional Information: