Change in Use

If you make one or more of the following changes, you must contact this office within sixty days to discuss re-application, fees, and possible roll-back taxes. Failure to contact the Land Use Office within sixty days after recording one or more of the above transactions may result in the parcel being disqualified from the land use program. Roll-back taxes may also apply. These changes include but are not limited to:

  • Acquire additional land by deed, will or boundary line settlement/agreement
  • A change in the use of the land or removal of qualifying livestock
  • Erect a dwelling or place a manufactured home on your property
  • If you sell or quitclaim any interest to another party by deed
  • The landowner changes the use of the property to a non-qualifying use
  • The landowner transfers or sells less than the minimum acreage required to qualify for land use taxation as agricultural or forest land. (If the remaining acreage is not enough to qualify, it is also subject to roll-back taxes and comes out of the program
  • Rezone the property
  • The roll-back tax occurs because the tax dollars saved under the land use program are only a deferment based on the use of the land
  • Roll-back taxes consist of the difference between the land use value assessment and the fair market value assessment for a period of up to six years plus simple interest per year on that sum. The roll-back tax is assessed against the person who changes the land to a non-qualifying use
  • Survey or re-survey the property boundaries or vacate property lines
  • Transfer any acreage by a Deed of Gift