Am I eligible?

If your land meets the minimum qualifications, it may be eligible to be taxed based on its "use value" rather than its "market value." There are three land classes that may qualify for a preferential assessment.

Agricultural Use

To be eligible for this category, you must meet the following qualifications:

  • Own ten or more acres of contiguous land. (If less than 10 acres, you must show that the land does generate or will generate $2,000 gross income per year.)
  • You must have farmed the land during the preceding 3 years.

Agricultural Reserve

To be eligible for this category, you must meet the following qualifications:

  • Do not charge a fee for the use of the land.
  • Do not post "No Trespassing" signs or discriminate against persons using the land.
  • Make the land available to the public for outdoor recreation or for the enjoyment of scenic or natural beauty.
  • Own 10 or more acres of contiguous land. 
  • Use the land for noncommercial purposes.

Forest Reserve

To be eligible for this category, you must meet the following qualifications:

  • Own ten or more acres of contiguous land.
  • The land is stocked by forest trees of any size and is capable of producing timber or other wood products

Show All Answers

1. Am I eligible?
2. What if I sell my land?
3. How do I enroll?