Farm and Agricultural Land

Farm & Agricultural Land
Farm and Agricultural Land is defined as either:
  1. Any parcel of land that is twenty or more acres or multiple parcels of land that are contiguous and total twenty or more acres:
    • Devoted primarily to the production of livestock or agricultural commodities for commercial purposes,
    • Enrolled in a cropland retirement program administered by the United States Department of Agriculture,
  2. Any parcel of land that is five acres or more but less than twenty acres devoted primarily to agricultural uses equivalent to:
    • One hundred dollars or more per acre per year for three of the five calendar years preceding the date of application for classification made prior to January 1, 1993, and
    • On or after January 1, 1993, two hundred dollars or more per acre per year for three of the five calendar years preceding the date of application for classification;
  3. Any parcel of land of less than five acres devoted primarily to agricultural uses which has produced a gross income of:
    • One thousand dollars or more per year for three of the five calendar years preceding the date of application made prior to January 1, 1993, and
    • On or after January 1, 1993, fifteen hundred dollars or more per year for three of the five calendar years preceding the date of application for classification.
  4. "Farm and agricultural land" also includes:
    • Incidental uses compatible with agricultural purposes provided such use does not exceed twenty percent of the classified land;
    • Land on which appurtenances necessary for production, preparation, or sale of agricultural products exist in conjunction with the lands producing such products;
    • Any noncontiguous parcel one to five acres, that is an integral part of the farming operations.
    • Land on which housing for employees and principal place of residence of the farm operation or owner is sited provided the use of the housing or residence is integral to the use of the classified land for agricultural purposes and provided that the classified parcel is twenty or more acres.