Present Use Value

Qualifications for the Present Use Value Program

• Land owners must own the property for four full years as of January 1 of the year they are applying, live on the property as of January 1, or accept the liability from the previous owner at the time of the transfer.
• New applicants apply during the listing time, January 1 through 31 of each year. 
  Or within 60 days of transferring property that is already listed in the Present Use Value Program. This is the taxpayers responsibility.
  Or within 30 days of a value change notice. This is the taxpayers responsibility.
• Forestry- must have at least one parcel of 20 acres that is actively engaged in the commercial growing of trees under a sound management program.
• Agriculture- must have at least one parcel of 10 acres that is actively engaged in the commercial production of growing crops, plants, or animals under a sound management program. The land must have produced at least $1,000 per year, for the past 3 years. Proof of income must be submitted in the form of a legal document. Rent is not considered income.
  • Example: Row Crop, Hay, Commercial turkey/chicken/hog houses, Cattle or active breeding Horses. The following do not qualify-- goats, donkeys, ducks, yard chickens, backyard pigs, etc.
• Horticulture- must have at least one parcel of 5 acres that is actively engaged in the commercial production of growing fruits, vegetables, nursery, or floral products under a sound management program. The land must have produced at least $1,000 per year, for the past 3 years. Proof of income must be submitted in the form of a legal document. Rent is not considered income.
  • Example: Nursery plants, Sod, Blueberries, Strawberries, Grapes (ideally plated row-to-row)
• This program is a voluntary program- you must request to be in it. 
• Audit- Every 8 years you will be sent an audit letter. It will be requesting the  previous 3 years' crop income for Agricultural and Horticulture deferments. If you have a Forestry deferment, we will ask for an updated Forestry Management Plan (FMP). This request is due within 60 days of the notice. If not returned the property will be disqualified from the program and a rollback bill will be sent. 

Disqualification

If you are disqualified from the program, no longer qualify, or no longer wish to continue to be in the program- you will be billed deferred back taxes with interest for the previous three years and the current year at the full market value of your property.