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Land Use Information
The Land Use Program is a state program, adopted by county ordinance, which provides for the assessment of land based on use value rather than market value. The tax reduction is a deferral, not a discount. The tax reduction must be repaid with simple interest if the use of the land changes. The requirements for qualification and use values are established by the State Land Evaluation Advisory Council. In order to qualify, land should have been in production for five (5) years prior to entering the program, must be zoned A-1, and must be in one of the following use categories. Any excess acreage that does not qualify will be assessed at fair market value.
Land Use CategoriesAgricultural Use Land must be devoted to hay, grain, crops, pasture, etc. Pasture must have at least 1 head of cattle per 5 acres, 5 swine or 5 sheep per 5 acres, 66 turkeys or 100 chickens per 5 acres. Pleasure horses DO NOT qualify. Horticulture Use Land must be in production for the sale of fruits, nuts, berries, vegetables, Christmas trees, nursery and/or floral products. Forest Use Land must be devoted to productive or nonproductive forest land. A timber agreement must be signed by the landowner to certify forest use. Open Space Land must conform to the local land use plan and must provide for parks or recreational purposes, conservation of land or other natural resources, floodways, historic or scenic areas or for the public interest. Application ProcessApplications are accepted between September 1 - November 1, with an additional open enrollment period from January 1 - February 1. There is a $10.00 filing fee for each application. Applications will not be accepted if there are any delinquent taxes on the property. Rollback TaxesRollback taxes are assessed for the current year and the five (5) preceding years, in which the real estate was valued, assessed and taxed under the land use ordinance. The taxes are assessed when the property no longer conforms to the Standards for Classification of the Land Use Program. The taxes, plus simple interest, are calculated on the difference in assessment between the market value and the use value (known as the deferred value). The person who changes the use of the property to a more intensive use will receive the rollback tax bill. Examples of change in use could include:
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