Land Use

The Land Use Program is a state program that provides for the assessment of land based on use value instead of market value. The tax reduction is a deferral not a discount. The tax reduction must be repaid if the land use changes to a more intensive use. Acreage that does not qualify is assessed at market value.

Requirements

  • Land must be in production for 5 years prior to entering the program as agriculture or horticulture
  • Land must be zoned A-1
  • Land must meet minimum acreages for each land use category

Land Use Categories

Agricultural Use

  • 5 acre minimum, excluding 1 acre house site
  • Land must be used for hay, grain, crops or pasture. Pleasure horses do not qualify. Pasture must have the following minimums of livestock:
    • 1 head of cattle per 5 acres
    • 5 swine or 5 sheep per 5 acres
    • 66 turkeys or 100 chickens per 5 acres

Horticulture Use

  • 5 acre minimum, excluding 1 acre house site
  • Land must be used for the sale of fruits, nuts, berries, vegetables, Christmas trees, nursery or floral items.

Forest Use

  • 20 acre minimum, excluding 1 acre house site
  • Land must be in trees and an agreement must be signed to certify forest use.

Open Space

  • 5 acre minimum, excluding 1 acre house site
  • Land must be used for recreation or conservation purposes.

Application Process

Applications are accepted from January 1 to February 1 and from September 1 to November 1. There is a $10.00 filing fee per application. Applications will not be accepted if there are delinquent taxes on the property.


Forms and Documents