What it is
Open-space (1-d-1) appraisal is technically a special appraisal method rather than an exemption: the land is valued on its capacity to produce agricultural products — grazing, crops, beekeeping, wildlife management — instead of its market value.
The land must have been devoted principally to agricultural use for five of the preceding seven years, and the current use must meet the county's degree-of-intensity standards (each district publishes its own — stocking rates, hive counts, and so on).
Changing the use later triggers rollback taxes for the prior three years plus interest, so the decision deserves care.
What it's worth
You qualify if
- The land has been in agricultural use for five of the preceding seven years.
- Current use meets the county's degree-of-intensity standard.
File before May 1 of the tax year. Changing use later can trigger rollback taxes.
Documents the district requires
Proof of agricultural use
Grazing or hunting leases, feed and vet receipts, sales records, wildlife management plan — whatever shows the qualifying use across the past five years.
Filed on Form 50-129. You upload these in the application — we prepare the district's form and file it with them.
We file it for you, free
Apply
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