The Land Use Program is a state program that provides for the assessment of land based on use value instead of market value. The tax reduction is a deferral not a discount. The tax reduction must be repaid if the land use changes to a more intensive use. Acreage that does not qualify is assessed at market value.

Requirements

• Land must be in production for 5 years prior to entering the program as agriculture or horticulture
• Land must be zoned A-1
• Land must meet minimum acreages for each land use category

Land Use Categories

Agricultural Use

• 5 acre minimum, excluding 1 acre house site
• Land must be used for hay, grain, crops or pasture. Pleasure horses do not qualify. Pasture must have the following minimums of livestock:
  
  • 1 head of cattle per 5 acres
  • 5 swine or 5 sheep per 5 acres
  • 66 turkeys or 100 chickens per 5 acres

Horticulture Use

• 5 acre minimum, excluding 1 acre house site
• Land must be used for the sale of fruits, nuts, berries, vegetables, Christmas trees, nursery or floral items

Forest Use

• 20 acre minimum, excluding 1 acre house site
• Land must be in trees and an agreement must be signed to certify forest use

Open Space

• 5 acre minimum, excluding 1 acre house site
• Land must be used for recreation or conservation purposes

Application Process

Applications are accepted from January 1 to February 1 and from September 1 to November 1. There is a $10 filing fee per application. Applications will not be accepted if there are delinquent taxes on the property.