Land Use Program
When land is placed in the land use program the amount that is saved is actually deferred, not deleted. At any time, that the owner of the land causes any part of the parcel to become unqualified for the program, the deferred tax for the current and five proceeding years must be paid along with the interest on the money.
An example of a situation that would cause land to become unqualified would be, to sub-divide the land into smaller parcels than would be required to qualify. For instance if you sub-divide a 3 acre lot from the original parcel, then the rollback tax would apply only to the deferred tax on those 3 acres, not the entire parcel.
In addition, you may drop out of the program at any time that you choose and not be subject to rollback taxes, or you may sell the entire acreage and still not be liable for the roll back taxes. However, if the new owner subdivides the land further and causes the same to become disqualified, then the new owner gets the roll back tax levied against him. This is because the new owner is the one who caused it to become disqualified, and not the original owner.
In order to qualify for land use the parcel must have at least 5 acres of open land that is being farmed or used for another qualifying purpose, (i.e. Pasture, fruit trees, etc.), or at least 20 acres of woodland.
There is a $25 fee for the new application, as well as changes to the following:
- Change in acreage due to sale or survey
- Change in use of land
- Rezoning to a more intensive use
If there are any questions concerning the above, please feel free to contact the Commissioner Office.