Farm Use Valuation

Farming your land can save you money on your property tax. In order to receive these tax benefits the Application for Farm Use Valuation must be filed with our office on or before September 1st of each year.

You can have someone else farm your land to receive these benefits, but make sure the farm operator lists your farmed parcel(s) on their application to receive the tax benefits for your property. It is the farm operator who must submit the application to our office, not necessarily the property owner.

The information given is based on the 12 months prior to July 1st of the current year. You may obtain the application by calling, stopping by our office or downloading. Please answer all questions. If the answer to a question is none, write none or zero. If you applied last year our office will send you an application. Your signature is affirmation the parcel list is complete and accurate. Signature is required on the bottom of the form.

Qualifications

Not less than five (5) acres of land and the improvements thereupon, used or usable in the production of agricultural or farm products having an annual value of one thousand dollars ($1,000), or more, by the conduct of the business of agriculture.
Less than five (5) acres of land, part or all of which is used to produce agricultural or farm products for sale, if annual gross proceeds from such sales are five hundred dollars ($500.00) or more. (Proof of sales must be provided)

If you lease or rent the property, it is your responsibility to see that the farm operator/tenant files the proper reports. The Application for Farm Use Valuation must be completed as accurately as possible in its entirety and returned to our office by September 1st of each year. All applications received after the September 1 date will have to be denied in accordance with state law.

When listing parcels involved in the operation, please take the time to allocate the acreage according to use of land, using your best judgment (pasture, cropland, woodland, and wasteland). Be certain to list all parcels involved in the farm operation (can be found on tax statements you will receive in July or on previous year’s tax receipts). Failure to do so will result in farm use valuation not being applied to the missed parcel.

Farm Use Vehicles

If you use a vehicle strictly for farm use you can purchase a farm decal that replaces the need for a license and inspection sticker. Decals are furnished by the DMV and sold by the Assessor’s Office for $2. Farm vehicles are any vehicles used in a farm operation which include trucks and trailers. The words “Farm Use” must appear in 10″ letters on the side of the vehicle. Farm vehicles may run from sunrise to sunset for 35 miles on the highway. Farm use vehicles must have insurance coverage as required by law.

Our office is open from 8:30 to 4:30, Monday through Friday for your convenience in answering any questions you might have. You may file by mail or come to our office where a Deputy Assessor can help you.