1.  My father owns a 25 acre tract of land that he has in land use. He deeded to me 1 acre. I am planning on building a house on this property. Am I responsible for paying roll back taxes?

Answer - No. Your father is responsible for paying the roll back taxes because he is the one that made the change in the land. 

2.  Do I have to sign up for land use every year?

Answer - No. Unless there are some changes made with your land, you do not have to sign up again until the next reassessment.

3.  How many acres of agricultural land do I need to qualify for land use?

Answer - The minimum requirement is 5 acres, excluding 1 acre for the house site.

4.  If I buy a tract of land that is in land use and change the use of it 2 years later, why do I have to pay the back taxes of the previous owner?

Answer - Land use follows the land and not the owner. 

5.  Does it cost anything to sign up for land use?

Answer - Yes. There is a $10.00 filing fee for each application. 

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Land Use

General Information