Horticultural land means land that is a part of a horticultural unit that is actively engaged in the commercial production or growing of fruits or vegetables or nursery or floral products under a sound management program. The requirements for a horticultural deferment are as follows:
- One tract must consist of at least 5 acres that are in actual production of horticultural products.
- May consist of more than one tract of horticultural 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 horticultural 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 horticultural 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 the benefit is claimed.