ID H0252

Land actively devoted to agriculture qualifies for special appraisal and taxation if it exceeds 5 contiguous acres and is used for field crops, nursery stock, livestock grazing for profit, or cropland retirement programs

Land of 5 contiguous acres or less qualifies 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 in the preceding year

Contiguous land may also qualify if it consists of pivot corners for center pivot-irrigated crops (not used commercially or residentially) or is used primarily to store agricultural commodities or equipment

Land loses agricultural classification if it is part of a platted subdivision with restrictions prohibiting agricultural use, or if used for grazing horses or animals kept primarily for personal use rather than for-profit enterprise

Owners or lessees on active military duty in a designated combat zone shall not lose agricultural land exemption, and county commissioners must refund property taxes if exemption application was not timely filed due to active duty