Agricultural Classification

Agricultural land is land that is actively engaged in the commercial production or growing of crops, plants, and/or animals under a sound management program.

  • One or more tracts, with at least one tract consisting of at least 10 acres.
  • Qualifying acreage must be in actual production under a sound management program.
  • Agriculture land can include up to 19.99 acres of woodland or wasteland (must be clearly identified).
  • An average gross income of at least $1,000 per year for the preceding 3 years that was produced directly from the land.
  • If individually owned, the property must be the owner's primary residence or have been owned by the current owner [or a relative of the current owner] for 4 years preceding January 1 of the year in which the benefit is claimed.

Examples of agriculture include the commercial production of (but not limited to):

Seed cornField cornBeef Cattle
CottonSoybeansDairy Cattle
Grains -PeanutsHorses
CRP GrassPasture grassesSwine

A compliance review process is required on this classification and will be based primarily on the preceding three year's data. Examples of information that may be requested include (but not limited to):

  • Proof of income for the previous three years
  • IRS Schedule F to verify farm income
  • Production Report; acreage in production broken down by acres per product

All initial applications must be timely filed during the regular listing period (January 1–January 31) of each year or within 30 days of the notification of change in value.

Present Use Value Assessment Application