NOTES TO
PRODUCTIVITY GUIDELINES
1.
TO QUALIFY AG USE, LAND MUST BE USED FOR AGRICULTURAL
PURPOSES TO THE DEGREE OF INTENSITY TYPICAL IN THE AREA. THIS TEST IS
INTENDED TO
EXCLUDE "HOBBY" FARMS OR RANCHES AND LAND ON WHICH TOKEN
AGRICULTURAL/TIMBER USE OCCURS IN AN
EFFORT TO OBTAIN TAX RELIEF. IN ADDITION, TO QUALIFY FOR AGRICULTURAL/TIMBER VALUE THE LAW REQUIRES AGRICULTURAL/TIMBER USE TO BE THE PRIMARY USE.
2.
ACCORDING TO THE
PROPERTY TAX CODE AGRICULATURAL/TIMBER
PROPERTY SHOULD BE MANAGED WITH INTENT TO PRODUCE INCOME.
3.
FOR A TRACT OF LAND TO
QUALIFY FOR
PRODUCTIVITY VALUE IT MUST BE SUBSTANTIAL. SUBSTANIAL IS DEFINED AS
A TRACT OF LAND ADEQUATE IN SIZE TO SUPPORT A TYPICALLY PRUDENT OPERATION. THE
AG BOARD AND CHIEF APPRAISER HAVE ESTABLISHED MINIMUM GUIDELINES FOR ALL MAJOR AG
AND TIMBER CATEGORIES.
4. VARIANCE IN DEGREES OF INTENSITY WILL BE CONSIDERED ON A CASE BY CASE BASIS FOR PERSONS 65 OR OLDER WHO
LIVE ON THE PROPERTY.
5. TO QUAILFY THE PROPERTY MUST HAVE A HISTORY OF
AG OR TIMBER
USE FOR FIVE
(5) OF THE LAST SEVEN (7)
YEARS.
6.
FOR QUALIFICATION PURPOSES,
OTHER LAND OWNED OR LEASED MAY BE COMBINED TO SATISFIED DEGREE OF INTENSITY GUIDELINES.
7.
HORSES RAISED AND SOW TO THE
PUBLIC QUALIFIES FOR AG USE. HORSES STABLED, TRAINED
OR USED FOR RECREATIONAL PURPOSES DO NOT NORMALLY QUALIFY THE LAND FOR AG USE.
8.
PROPERTY MUST BE IN USE, UNDER CULTIVATION OR
ANIMALS ON LAND BY JANUARY 1st OF YEAR OF APPLICATION
TO QUALIFY FOR THAT YEAR.
9.
TYPICAL EVIDENCE OF AG USE ARE AS
FOLLOWS:
A.
LEASE AGREEMENT
B. EXPENSE RECEIPTS OR CANCELED CHECKS.
C.
PRODUCT OR LIVESTOCK SALES
RECEIPTS. PICTURES
(LE. HAY BALES)
E.
MEMBERS FSA FARM PROGRAM.
F.
MEMBER OF LIVESTOCK OR FARM ASSOCIATIONS.
10.
WILDLIFE MANAGEMENT IS CONSIDERED AGRICULTURE USE UNDER
THE LAW. THE OWNER OF LAND USED FOR WILDLIFE MANAGEMENT MUST PERFORM THREE(3) OF
THE FOLLOWING SEVEN (7) ACTIVITIES:
A.
HABITAT CONTROL (HABITAT MANAGEMENT) - MEANS ACTIVITY
USING LAND TO CREATE OR PROMOTE ENVIRONMENT THAT IS BENEFICIAL TO WILDLIFE.
B.
EROSION CONTROL - MEANS PRACTICES THAT ATTEMPT TO REDUCE OR CONTROL SOIL EROSION.
C.
PREDATOR CONTROL - MEANS
PRACTICES INTENDED TO MANAGE POPULATION OF PREDATORS TO BENEFIT TARGET WILDLIFE
POPULATION,
D.
SUPPLEMENT WATER SUPPLIES - MEANS OWNER ACTIVELY PROVIDES WATER IN ADDITION TO NATURAL RESOURCES.
E.
SHELTER - MEANS ACTIVELY CREATING OR MAINTAINING VEGETATION OR ARTIFICIAL STRUCTURES THAT PROVIDE SHELTER FROM WEATHER, ESCAPE COVER FROM ENEMIES OR
NESTING AND BREEDING SITES.
F.
CENSUS COUNTS - MEANS PERIODIC SURVEYS TO DETERMINE
NUMBER AND COMPOSITION OF TARGET WILDLIFE POPULATION AND EFFECTIVENESS OF
MANAGEMENT PROGRAM.
G.
SUPPLEMENT FOOD SUPPLIES - MOST
WILDLIFE ENVIRONMENTS HAVE SOME NATURAL FOOD. AN OWNER
SUPPLIES SUPPLEMENTAL FOOD BY PROVIDING
FOOD OR NUTRITION IN ADDITION TO THE LEVEL NATURALLY PRODUCED ON THE
LAND.
11. NO DETERMINATION TO ROLLBACK AG OR
TIIVIBER PROPERTY WILL BE MADE UNLESS AN ACTUAL CHANGE OF USE
OCCURS; NOT DISCONTINUED USE.
12. TYPICAL EVIDENCE OF
TIMBER ARE AS FOLLOWS:
A.
DOCUMENTED RECORD OF TIMBER
B.
DOCUMENTED RECORD OF TIMBER
MANAGEMENT PLAN.
13. THESE GUIDELINES SHOULD BE USED AS A GENERAL RULE. THERE MAY BE OTHER CIRCUMSTANCES OR FACTORS WHICH MERIT CONSIDERATION. THESE VARIANCES FROM THE GENERAL RULE WILL BE HANDLED ON A CASE BY CASE BASIS.
PRODUCTIVITY
VALUATION GUIDELINES
|
Pasture |
Native Improved |
15 Acre 15 Acre |
Fenced on 4 sides with access to
water. Maintain 1 animal unit per 5 acres with a |
|
minimum of 3 animal units (Animal Units = |
|||
|
1 cow; I brood mare; 5 goats or
sheep) Same as Native except I animal per
3 acres. |
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|
|
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|
Dry crop |
Hay |
5 Acre |
Fertilized and cut twice per year
weather Permitting. 3 rounds or 50 square
bales per |
|
Aquaculture |
|
5 Acre |
Man made tanks with proof of
stocking and Sales. |
|
Diversified |
Orchards Christmas Trees |
2 Acre 5 Acre |
50 trees per acre. Must be
marketing produce (Wholesale or retail). 400 trees per acre less than 10'
tall shaped Twice per year. |
|
Wildlife Management |
|
50 Acre |
Must have qualified for Ag the
year prior to Conversion. Wildlife Management
plan Required. |
|
Timber |
Pine Mixed Hardwood |
10 Acre 10 Acre 10 Acre |
Timber Management plan suggested
for all Timber types. |