- 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.
- If you are farming the parcel yourself, your gross sales must be at least $1000 per year on average.
- If property is leased to a farming operation, a copy of lease agreement, contract or signed statement must be presented to Land Use Office.
- Parcel must have been in agricultural production for the past five consecutive years or must expand a currently operating, bona-fide agricultural operation.
- 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.
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 must be managing the forest area in compliance with the Department of Forestry.
The Following Requirements Must Be Met In Order To Qualify For Open Space Land Use Assessment
- This category is for specific types of parks, historical land, and recreational areas only. This category does not refer to open, unused land. Landowners under this category must have an Open Space Commitment filed with the Clerk of the Court at the owner's expense.
- Must have a minimum of 5 acres, excluding home site.
For All Land Use Applications:
- Application and fee must be filed with 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 owed on the parcel.
- New parcel applications should be received by the Land Use office by November 1 of the preceding year for special assessment to be granted.
For Applications, please contact Dan Cullers at the Land Use office.