What documentation is required to validate the use and production?

Examples of acceptable documentation for production qualifying are: 

  1. Profit or Loss from Farming Form (1040F)
  2. Farm Rental Income/Loss Form (4835)
  3. Supplemental Income/Loss Form (1040E)
  4. Business Profit and Loss Form (1040C)
  5. Farm Sale Receipts

The property owner is responsible for providing documentation on the use of the property at the time of renewal. Incomplete applications/renewals will not be accepted and could result in the property being removed from land use assessment and roll back taxes being assessed. 

*If a landowner does not have any of the above documentation, please contact the Commissioner of the Revenue’s Office and speak with one of the Tax Exemptions and Deferral Specialists.

Show All Answers

1. What is the Land Use Assessment Program?
2. What is the purpose of the Land Use Assessment Program?
3. How do I enroll in the Land Use Assessment Program?
4. Who determines the Standard of Classification for the Land Use Assessment Program?
5. Why did my land use assessment value increase for 2020?
6. What are the different Land Use classifications I can apply for?
7. What are the requirements for Agricultural use?
8. What are the requirements for Forestry use?
9. What are the requirements for Horticultural use?
10. What are the requirements for Open Space use?
11. What are the requirements for Historic Resource Protection?
12. What are the requirements for Scenic Resource Protection?
13. What are the requirements for Protection of Farmland for Future Agricultural Use?
14. What are the requirements for Achievement of Comprehensive Planning and Community Development Goals?
15. What is a Permanent/Perpetual Open Space Easement (POSE)?
16. Does the acreage under my house qualify for the Land Use Assessment Program?
17. What is the renewal process?
18. When is the renewal period and what are the fees associated with the renewal period?
19. What documentation is required to validate the use and production?
20. What are roll-back taxes?
21. What are the exceptions to the current plus five year roll-back taxes?
22. What is a Sliding Scale Agreement?
23. May I sell my property which is enrolled in the Land Use Assessment Program, and is the owner responsible for roll-back taxes?
24. Are you allowed to subdivide a parcel in the Land Use Assessment Program?
25. What is “Timing Out”/”Work Out Plan”?
26. Can a parcel in the Land Use Assessment Program be removed for failure by the owner to pay taxes?
27. What is an Agricultural and Forestal District (AFD)?
28. Can I appeal my Use Value if I am enrolled in the Land Use Assessment Program?
29. Why did my land use assessment value increase for 2022?