Tax Issues

  1. Action On Withdrawal

    Find out what happens after withdrawal.

  2. Additional Tax Due

    At the time land is removed from classification it becomes subject to any additional tax, applicable interest, and a penalty which shall be due and payable to the county treasurer within 30 days after the owner is notified.

  3. Appealing Removal of Land Classification

    Find out how to appeal your removal of land classification.

  4. Criteria for Classification

    Learn about the criteria for Classification.

  5. Distribution of Additional Taxes

    Find out how taxes are distributed.

  6. Length of Time in Classification

    When land is classified as either farm and agricultural land, open space, or timber land, it shall not be applied to any other use for a period of not less than 10 years unless transferred or reclassified into another current use classification or an early withdrawal penalty will apply.

  7. Lien of Taxes

    Any additional tax, applicable interest, and penalty, becomes a lien on the land at the time the land is removed from classification.

  8. Owner to Notify Assessor of Change in Use

    An owner changing the use of land from a classified use must notify the county assessor within 60 days of this action.

  9. Removal of Land Not Subject to Additional Tax

    Find out when the removal of land is not subject to additional tax.

  10. Requesting Withdrawal

    If the owner intends to withdraw all or a portion of the land from classification after 10 years, 2 years prior notice must be given to the county assessor.

  11. Sale of Classified Land

    Find out information about selling classified land.

  12. Taxes Allocated to Portion of Year

    Find out what to do with taxes allocated to a portion of the year.