Government > Commissioner of Revenue > Land Use Qualification Standards
The Following Requirements Must Be Met In Order To Qualify For Agricultural Land Use Assessment
- Must be a legitimate farming operation or leased to a legitimate farming operation. Landowner must present a copy of most recent Schedule F showing farm income OR If property is leased to a farming operation, a copy of lease agreement or contract must be presented to Land Use Office.
- Parcel must have been in agricultural production for the past five consecutive years.
- Must have a total or at least 5 acres, excluding home site, with 1 animal head of cattle family, or horse family, 5 swine, 5 sheep, 66 turkeys, 100 chickens, or 100 other fowl on each 5 acres for 12 months of each year. Pleasure horses do not qualify.
- If no livestock, must have crop yield equal to 1/2 of the County average.
- Landowner or farmer leasing peoperty must be filing an Agricultural Equipment return with the Personal Property office.
The Following Requirements Must be Met in Order to Qualify for Forested Land Use Assessment:
Must have 20 acres, excluding home site, to qualify for forest land, and present a forestry plan prepared by/for land owner.
For All Land Use Applications:
- Application and fee must be filed at Land Use Office by land owner. No agent or attorney will qualify to sign for land owner.
- Applications for Land Use will be denied if there are delinquent taxes owned on the parcel.
- Both Land use applications must be printed out and filed for new applicants.