Benefit assessments, special ad valorem levies, or other rates and fees for the finance of improvements such as water, sewer or nonfarm drainage may not be imposed upon land used in agricultural production and within an agricultural district unless such charges were imposed prior to the formation of the agricultural district. The Agricultural Districts Law also provides for reduced property tax bills for land in agricultural production by limiting the assessment of such land to its value in agricultural use. Owners whose land satisfies the minimum farm acreage and gross sales requirements may apply for an agricultural assessment, thereby effectively exempting the land's nonagricultural value from local real property taxes. Landowners must apply annually for an agricultural assessment, and the farmland must satisfy certain gross sales and acreage eligibility requirements. The requirements and application procedure are the same.
Eligibility is determined by the assessor or board of assessors with whom the application is filed.
If denied, the applicant has the right to an administrative review by the Board of Assessment Review. The following eligibility requirements must be met. Land must consist of 10 or more acres that was used in the preceding two years for the production for sale of crops, livestock, or livestock products. Land that supports operations whose primary on site function is horse racing is not eligible . Agricultural assessment is limited to land used in agricultural production, defined to include cropland, pasture, orchards, vineyards, sugarbush, support land, and crop acreage either set aside or retired under Federal supply management or soil conservation programs.