A separate application must be filed for each tract listed on the tax rolls. Applications must be filed with the Land Use Coordinator within the Commissioner of Revenue office. To process your application, we ask that you call for an appointment, if possible.
Applications for new parcels to be enrolled in the land use program must be made by November 1 of the preceding year for which land use taxation is sought. (Late applications can be accepted up until December 31 with payment of a late filing fee of $10 per parcel.)
Change of Use or New Application
If you purchase a parcel that is already enrolled in the land use program, you must notify the Land Use Office within sixty days of purchase to continue in the program.
You must file a new application any time there is a change in acreage or change in use of a tract under land use. This application must be filed within sixty days of the change.
Power of Attorney
All persons listed on the deed should sign the application. In the event there has been a death, illness, etc. that prevents anyone from signing, a copy of the legal documentation designating Power of Attorney, right of survivorship, etc. also needs to be submitted.
Approval of all applications is made by the Land Use Coordinator or Commissioner of the Revenue based on the use of the parcel, documentation submitted, acreage, etc. In some instances, you may be required to submit additional information before an application can be processed. If at any time it is determined that the parcel does not meet the requirements necessary to be taxed under the land use program, it will be removed from the program and may be subject to a roll-back tax.
Acceptance for the land use program does not prevent sale or transfer of property. Whole or partial tracts which have been sold or bought can qualify for land use assessment as long as they meet the land use taxation standards.
A separate application must be filed for each tract listed on the tax rolls. An application fee of $25 per parcel through five parcels (maximum $125) will be charged. Additional parcels can be enrolled with no fees due. Any time the use of the land or the acreage changes, a new application must be filed and a new $25 fee will be charged for each change. No fee will be refunded on parcels removed from the program nor will fees be refunded for applications denied.
Fess Due Every 6 Years
When your parcels have been under land use assessment for a period of 6 years, the original fees will again become due.
New applications are to be filed by November 1 of the year preceding the year for which land use taxation is sought. (Late applications can be accepted up until December 31 with payment of a late filing fee of $10 per parcel.)