Farm/Ag Property Tax Information

Farm Residence Exemption

Farm buildings and improvements located on agricultural lands are exempt from taxation provided they are used as part of a farm plant. The land must be used for raising agricultural crops or grazing farm animals and used as part of a farm plant. A farm plant is the entire farm enterprise operated as an economic unit. If the unit contains less than 10 acres of land, the taxing authority, in determining whether the unit is a farm, must consider such things as the present use, the adaptability to use, and how similar type properties in the immediate area are classified for tax purposes.

Filling out the Application for Farm Residence Exemption - DUE FEB 1st

Choose ONE of the six categories listed on the application:

  1. Active Farmer Category

    • Major portion of the occupant's time is devoted to farming activities AND

    • 66% or more of occupant's ( and spouse if married) annual gross income comes from farming activities in either of the two preceding calendar years AND

    • Residence is located on a tract or contiguous tracts of agricultural land containing 10 or more acres AND

    • Complete a Statement of Farm Gross Income for either of the two preceding calendar year

  2. Vacant Residence Category

    • Was the residence intended for use as a farm residence (disregarding it's current condition)​

    • Was it last used as a farm residence or as part of a farm plant 

  3. Farm Laborer Category

    • Is the residence currently being used by a farm laborer/hired man​

  4. Retired Farmer Category

    • Is the residence currently occupied by a farmer who retired due to age/illness (not to change occupations​)

  5. Beginning Farmer Category

    • Is the residence currently occupied by a person who started farming in either of the two preceding calendar years​

    • Is the major portion of this person's time devoted to farming activities

    • Did this person have no income or loss due to farming activities in either of the two preceding calendar years

  6. Surviving Spouse Category

    • Is the residence occupied by the surviving spouse of a person who at the time of death was actively farming (exemption available for the first five years following death)​

    • Is the residence occupied by the surviving spouse of a person who at the time of death was retired from farming (exemption available for as long as the surviving spouse continuously occupies the residence)

Farm Building Guidelines has a more detailed explanation of what qualifies for this program.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement of Farm Gross Income - DUE MARCH 31st

The Statement of Farm Gross Income is available in Microsoft Excel format, in which you can input your numbers and it will do the calculations for you, or in Adobe Reader (PDF) format where you will need to print the form and manually fill in your information and do the calculations.  Unless you have an app on your phone or mobile device that will allow you to open and edit a spreadsheet you probably will not be able to complete this on that device.                     NONE OF YOUR INFORMATION IS HELD OR TRANSMITTED BY OUR WEBSITE!

 

 

 

 

 

 

 

 

 

Instructions for 2020 Statement

Instructions for 2021 Statement

 

Inundated Ag Land Application

Ag Land Valuation Concepts

2022 USDA Ag Handbook

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