Services Index

Process Land Use Applications

Land Use Tax Relief - A land use assessment ordinance is in effect to encourage the continuance of agricultural, horticultural, forest and open space land uses in the county.  This is a special program under which applicants with eligible land will have their land valued for tax purposes according to its use value rather than its fair market value.  The minimum parcel size for agriculture or horticulture use is 5 acres and land must be devoted to actual production.  The minimum parcel size for forest use is 20 acres.  The owner has to complete and sign an agreement to maintain and protect forest land by following a planned program of timber management and soil conservation practices.  The open space land includes only land which has been dedicated for public use such as parks, golf courses and game preserves.  Idle, vacant land does not qualify under any category.  Sign up is from September 1st through November 1st in the Commissioner's Office.  Applicants must pay a minimum filing fee of $10 for 100 acres or less and .10 cents per acre over 100 acres that qualify.  Taxes must not be delinquent to qualify.  When land qualified for assessment and taxation according to use has been converted to a non-qualifying use or rezoned to a more intensive use at the request of the owner or his agent that land is subject to the roll-back tax.  In the event of a change in use, acreage or zoning the property owner MUST report this change to the Commissioner's Office within 60 days of said change.