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1. 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

2. What if I sell my land?

What happens if you enroll in Clean and Green, then wish to sell all of your land to another person. Will the sale trigger a rollback tax?

A transfer of land to another owner will not trigger a rollback tax if the contiguous area of the land enrolled in Clean & Green is not divided. If the buyer changes the use to one that is not eligible for the program, then the buyer pays the rollback tax, because the person who changed the use is responsible.

If you wish to subdivide or sell part of your land, there are special considerations for "separation" or "split-off."  These actions may or may not trigger a rollback tax, depending on the situation.

3. How do I enroll?

Cost

There is a $50 one-time, non-refundable application fee per property. There is also a recording fee of $17 for 4 pages and 4 names. The recording fee will be refunded if the application is denied.

Deadline

The deadline is June 1st. The application shall be effective the tax year commencing the calendar year immediately following the deadline. In years when a county implements a countywide reassessment, the deadline is October 15th.

Request an application, in writing, by telephone, or in person from the Fayette County Assessment Office. 

Application

Download a copy (PDF) of the application form.

For more information, you may obtain official publications from your state representative or online.