Agricultural Present Use Value Program

Agricultural land means land that is a part of a farm unit actively engaged in the commercial production or growing of crops, plants, or animals under a sound management program. Agricultural land includes woodland and wasteland. The requirements for an agricultural deferment are as follows:  

• May consist of more than one tract of agricultural land, but at least one of the tracts must meet the requirements, and each tract must be under a sound management program.
• One tract must consist of at least 10 acres that are in actual production.
• Must have produced an average gross income of at least $1,000 for the three years preceding January 1 of the year in which this benefit is claimed. Gross income includes income from the sale of the agricultural products produced from the land and any payments received under a governmental soil conservation or land retirement program.
• If individually owned, the property must be the owner's residence or have been owned by the current owner or a relative of the current owner for four years preceding January 1 of the year in which this benefit is claimed.