Agricultural, Forestry and Horticulture Use Value
If property is removed from the program, either voluntarily or by disqualification, deferred taxes for the current and 3 previous years become due and payable, with interest when applicable, as if they had been billed in their respective years.
Application is required for any property to be included in the program, and any time there is a change in ownership. Properties in the program are periodically audited to assure continued compliance, and failure to respond to audit requests will result in disqualification and billing of deferred taxes.
Present Use Value:
- Form AV-3 Voluntary Payment of Deferred Taxes Without Requesting Disqualification (PDF)
- Form AV-4 General Statutes Related to Present Use Value (PDF)
- Form AV-5 Present-Use Value Assessment Application (PDF)
- Form AV-6 Request for Voluntary Disqualification from Present-Use Value Classification (PDF)
- 2022 Use-Value Manual for Agricultural, Horticultural and Forest Land
- AV-56 Application for Wildlife Conservation Program
- Present Use Value