Someone asked about Agricultural Districts recently. It sounded like a farm tax program, but I had to admit that I knew nothing about them, and that I would look into it.
The Agricultural Districts Program does include the Farm Tax Exemption for real estate taxes. But it also provides certain protections to farmland from annexation and condemnation (as in for a highway or landfill). Enrolled farms qualify for preferential treatment for certain cost-share programs with the Division of Conservation website saying:
"Land enrolled in the Agricultural District Program cannot be annexed, cannot be condemned without mitigation, is taxed at the agricultural rate, is eligible for deferred assessment costs when water lines are extended, and receives extra points when applying for state Cost Share or to the Purchase of Agricultural Conservation Easements (PACE) Program."
The program was created by the Kentucky Legislature in 1982. The purpose of the legislation is “to provide a means by which agricultural land may be protected and enhanced as a viable segment of the state's economy and as an important resource.”
Requirements Any landowner or group of landowners may submit a petition to the local conservation district requesting the creation of an agricultural district within the county. The petition is simple: name, address, and number of acres included by each petitioner and the names and addresses of adjacent landowners. It requires a map of the proposed district identifying boundaries of the property to be included in the district and of adjacent landowners. See the Property Valuation Administrator (PVA) or Farm Service Agency for help.
Click here to read more uky.edu
Photo Credit: kentucky-agricultural-board
Categories: Kentucky, General, Government & Policy