State-By-State Resources

Alabama: https://revenue.alabama.gov/property-tax/current-use/

Alaska: https://www.commerce.alaska.gov/dcra/DCRARepoExt/Pages/AlaskaTaxableDatabase.aspx

Arizona: https://www.azdor.gov/Portals/0/Property/201508ACE_AgriculturalLandAssessment.pdf

Arkansas: http://www.arkansas.gov/acd/agricultural_values.html

California: https://www.boe.ca.gov/industry/agriculture.html

Colorado: https://www.colorado.gov/pacific/dola/division-property-taxation-brochures

Connecticut: http://www.ct.gov/doag/cwp/view.asp?a=1366&q=259834

Delaware: http://dda.delaware.gov/aglands/lndpres_prog.shtml

Florida: http://www.freshfromflorida.com/Divisions-Offices/Marketing-and-Development/Agriculture-Industry/Business-Development-Resources/Agricultural-Property-Tax-Classification

Georgia: https://dor.georgia.gov/table-conservation-use-land-values

Hawaii: http://www.hawaiipropertytax.com/forms/RP%20Form%2019-60%20(Agricultural%20Use%20Dedication%20Handout).pdf

Idaho: https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch6/sect63-604/

Illinois: http://www.revenue.state.il.us/Publications/Pubs/Pub-122.pdf

Indiana: https://www.in.gov/dlgf/7016.htm

Iowa: https://tax.iowa.gov/agriculture-adjustment-rule-713

Kansas: https://www.ksrevenue.org/pvdaguse.html

Kentucky: https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/default.aspx

Louisiana: http://www.latax.state.la.us/Menu_RulesRegulations/Rules%20and%20Regs%20Changes/RULES.UV.pdf

Maine: http://www.maine.gov/revenue/propertytax/propertytaxbenefits/current_use.htm

Maryland: http://dat.maryland.gov/realproperty/Pages/The-Agricultural-Use-Assessment.aspx

Massachusetts: http://www.mass.gov/dor/local-officials/assessor-info/farmland-valuations-chapters-61-61a-and-61b.html

Michigan: https://www.michigan.gov/documents/Qualified_Agricultural_Prop_139854_7.pdf

Minnesota: http://www.revenue.state.mn.us/propertytax/factsheets/factsheet_05.pdf

Mississippi: http://mafes.msstate.edu/publications/information-sheets/i1350.pdf

Missouri:

Montana: https://revenue.mt.gov/property-types#Agricultural-Land-771

Nebraska: http://www.revenue.nebraska.gov/PAD/legal/regs/14-Ag_Hort_Land_Assessment.html

Nevada: https://tax.nv.gov/LocalGovt/…/AgriculturalBulletins/2016-2017_Ag_Bulletin_205/

New Hampshire: https://www.revenue.nh.gov/current-use/

New Jersey: http://www.state.nj.us/agriculture/home/farmers/farmlandassessment.html

New Mexico

New York: https://www.tax.ny.gov/research/property/assess/valuation/agindex.htm

North Carolina: http://www.dor.state.nc.us/downloads/uvab_manual_2017.pdf

North Dakota

Ohio: http://www.tax.ohio.gov/real_property/cauv.aspx

Oklahoma: https://www.ok.gov/tax/documents/TES-14.pdf

Oregon: http://www.oregon.gov/DOR/forms/FormsPubs/farm-use-manual_303-422.pdf

Pennsylvania: http://www.agriculture.pa.gov/Encourage/farmland/clean/Pages/default.aspx

Rhode Island: http://www.dem.ri.gov/programs/bnatres/forest/pdf/citgui03.pdf

South Carolina: https://dor.sc.gov/resources-site/lawandpolicy/Documents/117-1780-Classification-of-Property-Agricultural.pdf

South Dakota: http://dor.sd.gov/Taxes/Property_Taxes/Productivity_Valuation_for_Agricultural_Land_Assessments.aspx

Tennessee: https://www.comptroller.tn.gov/sboe/Greenbelt.asp

Texas: https://comptroller.texas.gov/taxes/property-tax/ag-timber/index.php

Utah: http://propertytax.utah.gov/real/faa

Vermont: http://tax.vermont.gov/property-owners/current-use

Virginia: http://aaec.vt.edu/extension/use-value.html

Washington: https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/OpenSpace.pdf

West Virginia: Farm Use Valuation Application – with the County Assessor

http://jefferson.wvassessor.com/Portals/0/Farm%20Use%20Leg%20Reg.pdf

Wisconsin: https://www.revenue.wi.gov/DOR%20Publications/pb061.pdf

Wyoming: http://wyo-prop-div.wyo.gov/agricultural/publications-ag

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