Guidelines for Agricultural Classification

The following factors may be used in determining eligibility for agricultural classification.

-The length of time the land has been so used

-Whether the operation has been continuous

-The purchase price paid

-Size, as it relates to specific agricultural use. Typically 10+ acres minimum

-Whether evidence establishes a bona fide effort by the property owner to sufficiently and adequately care for the land in a commercial agricultural manner

-Whether the land is under lease, and if so, the effective length, terms, and conditions of the lease

OTHER CRITERIA

– Actual use on January 1st, not expected or anticipated use, will be the basis for approval.
– Must be operated in such a manner as to reasonably expect to make a return on investment.
– Livestock must be bred and raised for commercial purposes. Stables must raise and sell horses. Riding and boarding are not regarded as bona fide commercial agricultural operations.
– Agricultural operations should file a tangible personal property return on all equipment that is involved in the farming operation by April 1 of each year.

TIMBER

Merchantability of the timber will be considered, and a management plan may be required outlining measures such as reforesting, cutting fire lanes, controlled burns, etc.
Timber tracts that have been clear-cut should notify this office at the time of harvest, and must be replanted within three years afterwards in order to maintain the classification. Note that this three year extension window does not carry over to a new owner of the property is sold.

PASTURE

An indicated effort was made to maintain and care sufficiently and adequately for this type of land, i.e., fertilizing, liming, mowing, fencing, etc.

ROW CROPS

Crops must be marketed commercially. Production of crops for your own use (such as gardens) does not qualify the parcel of land for agricultural classification.

NURSERY

Nurseries should have a state agricultural certificate and occupational license. Only areas actually used for the nursery and service area shall be classified.