Agricultural Land Classification

Agricultural Land Classification

Land being used for the commercial production of an agricultural crop or commodity. Land must have been in active production for 3 of the last 5 years.  

Minimum qualifying requirements:

  • 20 acres of commercial farmland/field crops
  • 10 acres of permanent commercial crops- trees or vines
  • 40 animal units for commercial natural grazing livestock operation
  • 10 horses for commercial horse training/boarding facility
  • 3 horses for commercial horse breeding facility
  • 5 acres devoted to commercial algaculture
  • Registered equine rescue facility per ARS 3-1350
  • Property devoted to processing cotton, grapes, citrus for marketing
  • Property devoted to fruit/vegetable commodity packing plant
  • Property devoted to dairy/milk production
  • Property devoted to high density commodity production
  • Land leased to a qualifying commercial agricultural operation may qualify if it is actively used in the operation, is a significant contribution to the operation, and the lease generates a commercial return to the landowner.

An Agricultural Land Use Application must be filed with the Assessor by September 30 for consideration for the following tax year. (Owner must file)

A physical review is required prior to approval of agricultural reclassification by the Assessor.

To qualify for agricultural classification property must show commercial agricultural production for 3 of the past 5 years (exceptions made in some situations involving new irrigated crop land or acquisitions adjacent to qualifying operations, etc.).

An Agricultural Lease Abstract must be filed with the Assessor if agricultural land is leased for a period of more than 90 days.

Agricultural land which is leased to qualified agricultural operator may qualify for agricultural classification provided the land represents a contributing factor to the operation, has been in active commercial production for 3 or the last 5 years and the Agricultural Land Use Application and the Agricultural Lease Abstract have been submitted and approved. (must reflect market lease—token lease amount will be denied).