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CURRENT AGRICULTURAL USE VALUE
- Allows the county auditor to value farmland at its crop production value rather than its highest and best use value.
- Protects the farmer from paying unnecessarily high property taxes for farmland.
- Encourages farmers to keep farming and producing food which benefits us all.
- Any tract of agricultural land of 10 acres or more which has been devoted exclusively to agricultural commercial use for the last three years is eligible.
- A smaller tract may be included if the tract produced an average gross income of $2,500 or more from sales of agricultural commercial products during the previous three years.
- Multiple parcels may be combined in order to meet eligibility as long as the deeds are titled in precisely the same names(s).
- Applicants must pay a one-time $25.00 enrollment fee, then renew without cost annually before the first Monday in March.