Agricultural zoning of your property does not automatically entitle you to an agricultural classification for property tax purposes, as agricultural zoning and agricultural classification are not the same.
To be considered for an agricultural classification, you must file an application
with the Property Appraiser's office between January 2nd and March 1st of the year in which the classification is first requested. An agricultural business plan (a formal statement of business goals, plans to reach them, and information about the organization) should be furnished with the application.
An agricultural classification is not transferable. You must file a new application with the Property Appraiser's office if the property is sold or transferred.
All property on which an agricultural classification application has been filed are field inspected to verify the use, and to ensure correct assessments. We will periodically request additional information from the property owner to determine the continuance of eligibility, such as income and expense documents. This office is required by law to keep all financial documents provided by the owner confidential.
If a property is leased, you must provide a copy of the lease with the application. The lease must have the name and address of both the lessor and lessee, and be for a term of not less than five years. A lease can have a six month escape or termination clause. The property owner is responsible for obtaining from the lessee updated leases and any income and expense information or Schedule "F" that supports a commercial agricultural operation.
Any residence or other building on the property that has a non-agricultural use, together with a sufficient amount of land to support those non-agricultural use structures, is excluded from the agriculture classification.
If the application is approved, a notification will be sent on or before July 1st. If the application is denied, a certified letter will be mailed on or before July 1st. The letter will explain the appeal process.