Land Use
Program Overview
Present Use Value (PUV) is the value of land in its current use as agricultural land, horticultural land, or forestland, based solely on its ability to produce income and assuming an average level of sound management.
PUV tax deferment may be referred to as PUV, Land Use, Farm Use, or simply a “tax break”. Present Use Value is a voluntary program that requires compliance with certain rules by the owner in exchange for preferential tax treatment
Agricultural Land
- One or more tracts, with at least one tract consisting of at least 10 acres.
- Qualifying acreage must be in actual production under a sound management program.
- Agriculture land can include up to 19.99 acres of woodland or wasteland (must be clearly identified).
- An average gross income of at least $1,000 per year for the preceding 3 years that was produced directly from the land.
- If individually owned, the property must be the owner's primary residence or have been owned by the current owner [or a relative of the current owner] for 4 years preceding January 1 of the year in which the benefit is claimed.
Compliance Requirements
- Proof of income for the previous three years
- IRS Schedule F to verify farm income
- Production Report; acreage in production broken down by acres per product
Forest Land
- One or more tracts, with at least one tract consisting of at least 20 acres.
- Qualifying acreage must be in actual production under sound management.
- Qualifying acreage must be included in a written comprehensive sound management plan (as of January 1), a copy of which should be on file with the tax assessor's office.
Compliance Requirements
- Sound management plans for forestland
- Evidence that the property is under sound management
Horticultural Land
- One or more tracts, with a least one tract consisting of at least 5 acres.
- Qualifying acreage must be in actual production under a sound management program.
- Horticulture land can include up to 19.99 acres of woodland or wasteland (must be clearly identified).
- An average gross income of at least $1,000 per year for the preceding 3 years that was produced directly from the land.
- If individually owned, the property must be the owner's primary residence or have been owned by the current owner [or a relative of the current owner] for 4 years preceding January 1 of the year in which the benefit is claimed.
Compliance Requirements
- One or more tracts, with a least one tract consisting of at least 5 acres.
- Qualifying acreage must be in actual production under a sound management program.
- Horticulture land can include up to 19.99 acres of woodland or wasteland (must be clearly identified).
- An average gross income of at least $1,000 per year for the preceding 3 years that was produced directly from the land.
- If individually owned, the property must be the owner's primary residence or have been owned by the current owner [or a relative of the current owner] for 4 years preceding January 1 of the year in which the benefit is claimed.
Forms and publications
(AV-4) General Information
(AV-5) Applications
(AV-7) Request for Estimate of Deferred Taxes
(AV-3) Voluntary Payment of Deferred Taxes Without Requesting Disqualification
(AV-6) Request for Voluntary Disqualification
(AV-56) Application for Wildlife Conservation Program
Other Forms
