What is the purpose of the land use program?

The purpose of the program is to preserve land where real property is specifically devoted to agriculture, forestry and horticultural uses. The program is designed to defer the fair market value and in its place assign a special assessment based strictly on use value versus market value. Market Value represents the highest and best use of real property where Special Assessments for Land Preservation represent limited uses which benefit all citizens.

When real property changes from its limited use to the highest and best use, the difference in value or deferment in value assigned through special assessment is taxed for the current and five previous tax years. For example, when parcels change from Forestry or Farm use to residential developments.

Show All Answers

1. What are the Commissioners duties as they relate to real estate?
2. What is the real estate tax rate?
3. What is the purpose of the land use program?
4. Why are some properties tax exempt?
5. How are tax relief programs administered?