Present Use Value Program

How Do I Qualify?

The Short Version

1. You must own the land

2. Minimum of 5 continuous acres of active farm land

3. Average $1,000/yr gross farm income for 3 years

The Long Version

1. You must own the land.

   1. Your business can own the land, as long as the members of the business are all individuals and actively engaged in the farm production (or related to someone engaged in it).

   2. The land can also be leased to someone else for farm-use

2. Must have a minimum acreage in actual production.

   1. 5 acres - Horticulture classification - commercial production or growing of fruits and vegetables or nursery and floral products

      1. Horticultural land can sometimes be marked as agricultural classification

   2. 10 acres - Agriculture classification - commercial production or growing of crops, plants, or animals

      1. Agricultural classification has a lower tax rate than the others

   3. 20 acres - Forestry classification - commercial growing of trees (must also submit a written sound management plan by a qualified forester, but does not have income requirements)

   4. 5 acres OR 20,000 pounds of aquatic species - Aquaculture - commercial sale of aquatic species

   5. Note! There is some allowance for part of the land to be woodland or wasteland

3. Must have an average gross income of $1,000/yr for previous 3 years from:

   1. Sales of products produced from the land

   2. Payments received under a government soil conservation or land retirement program

   3. Any payments received as part of the Tobacco Buyout Program

At a Glance - PUV Requirements by Classification