Agricultural use is 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. The requirements for an agricultural deferment are as follows:

  • One tract must consist of at least 10 acres that are in actual production of agricultural products.
    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.
  • Must have produced an average gross income from agricultural products of at least one thousand dollars ($1,000) per year for the three years proceeding 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 proceeding January 1 of the year in which this benefit is claimed.
  • If property loses its eligibility for any reason, deferred taxes become due for the current year plus three previous years, plus interest for all prior years. If only a part of the qualifying tract loses its eligibility, a determination shall be made of the amount of deferred taxes applicable to that part, and that amount shall become payable with interest.