Special Agricultural Homestead extends homestead treatment to:
- A property owner who does not live on the farm but actively farms the land.
- A qualifying relative who actively farms the land.
- Property held under a trust or property owned by an authorized farm entity..
More detailed information about requirements is contained with the applications.
Filing requirements & applications
Owners must enroll their property in the program every year with each county in which a Special Agricultural Homestead classification is requested by Dec. 31 of the current assessment year. If the property is not being farmed by the owner, the individual actively farming will need to complete and sign the application as well.
For changes in agricultural property
If ownership, occupancy or other status changes occur, please use these forms:
Special Agricultural Homestead - Individually Owned
Special Agricultural Homestead - Trust Owned
Special Agricultural Homestead - Entity Owned
For re-application with no changes in agricultural property
Special Agricultural Homestead Re-Application - Individually Owned
Special Agricultural Homestead Re-Application - Trust Owned
Special Agricultural Homestead Re-Application - Entity Owned
In addition to the application, you may need to provide the county with a copy of the previous year's Federal Schedule F and from the Farm Service Agency your Federal 156 EZ form.
In some instances (i.e. multiple owners), separate applications must be submitted.