Farm and Agricultural Land - Homesite Acre/Future Improvements

REMOVAL FOR HOMESITE ACRE AND/OR FUTURE CONSTRUCTION 

 If you own or are purchasing property that is classified in any of the following land classification programs:  

Designated Forest, Farm & Ag, Farm & Ag Conservation, or Open Space.

The 1-acre “homesite” removal is applied at any time that a “change in use” results in the following criteria… 

Farm & Ag Classification
Less than 20 classified Acres
Farm & Ag Classification
20 or more contiguous
acres classified

***Owner not farmer***
Designated Forest
Farm & Ag Conservation
Open Space

 

The 1 acre will be removed for any improvements added to the property with compensating taxes and interest owing.

 

20% penalty occurs if the land has NOT been continually classified for 10 years or more.

 

New Construction Permits are sent to the Assessor throughout the year and added to the assessment rolls as of July 31st each year.

 

 

The 1 acre will be removed for any improvements added to the property with compensating taxes and interest owing when the owner is not the farmer.

 

20% penalty occurs if the land has NOT been continually classified for 10 years or more.

 

New Construction Permits are sent to the Assessor throughout the year and added to the assessment rolls as of July 31st each year.

 

The 1 acre will be removed for any improvements added to this property classification with compensating taxes and interest owing.

 

New Construction Permits are sent to the Assessor throughout the year and added to the assessment rolls as of July 31st each year.  

 

The Current Use Department reviews the improvements added to the tax rolls and sends out removal statements shortly after the July 31st posting date.

  


Newly constructed improvements are added to the assessment rolls as of July 31st of each assessment year. Updated assessment notices are mailed in the fall updating your property values based upon these additions.

The Current Use Department reviews the new notices and processes "home site" removals based upon the above criteria.

Tax removal statements are generated and mailed directly to the property owner based upon any "changes in use."


Upon determination of the “change in use”, 1 acre is removed from the classification with compensating tax, interest and/or 20% penalty becoming due.   

The removed 1-acre is to be valued at a 1-acre market value.  This removal is done internally and does not physically define or separate an acre from your property.   The remaining acreage retains its current classification.

When you sign the continuation forms, you are taking on the tax liability that follows the land due to its classification.   The above criteria will apply to the specific property you own or are purchasing and may differ from the criteria that applied to the prior owner/seller during their ownership.