Agricultural Land Classification for Property

Agricultural Land Classification for Property

How Land Classification is Determined
Each year, the assessor is required to review property use to determine the classification for ad valorem tax purposes. Agricultural lands are valued by productivity, which is reflective of the market price of hay and the lease rate for grazing lands. If our lands were only desired for their agricultural use, productivity value and fair market value would be nearly the same. The Affidavit for Agricultural Classification is routinely sent each year to property owners who had requested to be assessed by productivity valuation in the past. It is also sent to owners of large acreages whose land use we are unsure of or who do not report machinery and equipment used in agriculture for their personal property taxation.

Lands Not Classified as Agricultural

  • Lands that are not classified as agricultural for tax purposes are:
  • Lands in active transition from agricultural use to residential, commercial, or industrial use which includes creation or divisions of tract, parcel, or other units of land for the purposes of sale or development for such use
  • Lands that have been platted and received approval from the governing body in whose jurisdiction the property resides
  • Land zoned for purposes that exclude agricultural uses
  • Parcels of land 40 acres or less unless the landowner provides proof that such land should otherwise be classified as agricultural
  • Resort or recreational lands including dude ranch facilities, summer homes, or mountain cabins

Requesting Agricultural Status
If you believe that your property qualifies for agricultural status, complete and return the Affidavit of Agricultural Classification by March 1. In the past, the County Commission has denied requests for productivity valuation that were filed after the assessment protest period.

If your application is denied, you will receive written notice of the denial and the reasons for it. If you disagree with the decision, you may protest it to the County Board of Equalization during the assessment schedule protest period as stated on the assessment schedule.