What is the purpose of the Land Use Program?

The purpose of the program is to preserve land where real property is specifically devoted to agriculture, forestry and horticultural uses. The program is designed to defer the fair market value and in its place assign a special assessment based strictly on use value versus market value. Market Value represents the highest and best use of real property where Special Assessments for Land Preservation represent limited uses which benefit all citizens. When real property changes from its limited use to the highest and best use, the difference in value or deferment in value assigned through special assessment is taxed for the current and five previous tax years. For example, when parcels change from Forestry or Farm use to residential developments.

Show All Answers

1. I have a question related to how much tax I remit annually; as such do I seek answers from the Assessor or Board of Supervisors?
2. What are the Commissioners duties as they relate to Real Estate?
3. How do the values listed in the Land Book differ from the values found on the Real Estate Assessment website?
4. How do tax maps differ from the GIS Mapping?
5. What is the purpose of the Land Use Program?
6. Why does the Mailing Address on my real estate record differ from other property records in the County?
7. Why are some properties Tax Exempt?
8. How are Tax Relief programs administered?
9. Why does my Tax Bill indicate I have an additional tax to the nominal rate assessed all other property?