Woodland in a State Forest Stewardship Plan or a Woodland Management Plan written by a registered forester may receive agricultural use values if the parcel is at least five (5) acres in size.

An application for Agricultural Use must be obtained prior to granting the agricultural use values.

Granting of the agricultural use for the following July 1 makes the owner potentially liable for an agricultural transfer tax.

After the initial agricultural use assessment, written certification is required by a registered forester within each three year assessment cycle.