ID S1053

Requires landowners seeking agricultural property tax classification on 5 acres or less to certify with the assessor by March 15 of each year and provide proof of income received in the preceding year.

Qualifies land of 5 contiguous acres or less for agricultural taxation if it has been actively devoted to agriculture for the last 3 growing seasons and produces either 15% or more of the owner's annual gross income or $1,000 or more in gross revenues.

Land in 5 acres or less is presumed to be non-agricultural until the landowner establishes that income and production requirements have been met.

Qualifies land of more than 5 contiguous acres for agricultural taxation if actively devoted to field crops, nursery stock, livestock grazing for profit, or cropland retirement programs.

Maintains existing exemptions for military service absences, platted land restrictions, and personal-use animals, and defines key terms including "contiguous," "for-profit," and "platting."