In order to qualify for an agricultural use assessment, a completed application must be on file with the Supervisor in the following circumstances: 

1. Farms less than 20 acres in size;

2. all new farms; 

3. farms owned by persons aged 70 or over, a surviving spouse, or a disabled farmer who has applied for a waiver of agricultural use;

4. farms with questionable agricultural activity;

5. farms that have a FCMA or Woodland Management Plan; and

6. farms transferred to new ownership.

Applications must be received by the office before July 1, for the agricultural use assessment to be considered for the next full taxable year.  A single application is sufficient for farms containing more than one parcel of land if the supervisor is able to determine active use of each parcel (all account numbers should be listed). There is no need to renew an application unless the supervisor requires additional information, such as an update of the acreage actually devoted to agricultural pursuits, or the amount of gross income produced.

All submitted applications shall be emailed to the Department of Agriculture in an encrypted transmission upon receipt, regardless of whether ultimately approved. 

The information submitted on applications is confidential, therefore the applications must be kept in secure files.