Special agricultural homesteads
Prerequisite for this program
You must own a homesteaded property to qualify for this program.
People who qualify for this program get a lower property tax rate on the qualifying land.
- Either you or a qualifying relative must actively farm the land.
- Property owned by a trust or authorized farm entity may also qualify.
Deadline is December 31.
1. Complete the appropriate application:
2. Mail completed application to the address on the application.
Green Acres and Rural Preserve
This is a property tax deferral program for certain agricultural property.
Two values are determined on qualifying property:
- The agricultural value based on sales of agricultural property not impacted by other influences, such as development.
- The actual market value based on sales of similar property, which may be influenced by development pressures.
Taxes are calculated on both market values, but paid on the lower, agricultural value each year.
The difference between the tax calculated on agricultural market value and the actual market value is deferred until the property is sold or no longer qualifies for the program.
The property must be:
1. Classified as 2a agricultural land primarily devoted to agricultural use
2. At least 10 acres in size or a nursery or greenhouse
- Classified as homestead
- Farmed with the homestead property of a qualifying person or entity
- Owned by the applicant or their family at least 7 years
- Owned by a commercial nursery or greenhouse
Deadline is May 1.
Application and addendum
1. Complete the application: Application for agricultural land (PDF).
Note: complete an addendum for each parcel you wish to enroll in the program.
2. Mail completed form(s) to the address on the application.
Changes in ownership or use of property
The county will evaluate your property when there is a change in:
- Use (for example, the property is no longer being farmed)
Any new owner must apply for the program within 30 days of a transfer of ownership. Enrollment in the program does not transfer from owner to owner.
If no new application is submitted by the new owner or the property no longer qualifies due to change in use, the owner must pay:
- Deferred taxes for the current year and two previous years
- Any deferred special assessments plus interest
To initiate removal from the program please complete (the request) and email to firstname.lastname@example.org.