Agricultural Classification

To qualify land for agricultural classification, a return must be filed with the Property Appraiser between January 1^st and March 1^st of the tax year. Only lands which are used for bona fide agricultural purposes shall be classified agricultural. "Bona fide Agricultural Purposes" means good faith commercial agricultural use of the land.

Determining if the use of the land for agricultural purposes is bona fide, the Property Appraiser may take the following factors into consideration:

1. The length of time the land has been so utilized.
2. The purchase price paid.
3. Size as it relates to specific agricultural use.
4. Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting and other accepted practices.
5. Whether such land is under lease and if so, the effective length, terms, and conditions of the lease.

In addition, the Board of County Commissioners may re-classify land to non-agricultural when there is contiguous urban or metropolitan development and the continued use of such land for agricultural purposes will act as a deterrent to the timely and orderly expansion of the community.

Click on the link below to view the form.

1. Agricultural Classification of Lands (14k PDF)