Current Use Assessment

Owners of agricultural and forest property that is used for raising, harvesting, and selling crops or for feeding, breeding, management, raising, sale of or the production of livestock, or for the growing and sale of timber and forest products, may apply for the Current Use Assessment. This special assessment allows for property to be assessed at less than market value when used only for the purposes specified.

An eligible property owner must fill out the Current Use Application form to apply. A county appraiser reviews the application, and visits the property to determine if it meets the criteria. This form must be submitted to the Assessing and Collecting office by December 31st to be reflected on the next property tax bill if approved.

After Current Use has been granted, the owner does not have to re-apply. However, if property ownership changes, the Current Use Assessment is removed, and the new owner must apply. Also, please contact our Appraisal staff if any changes to the property under the Current Use Assessment. If the property is converted to a use not qualified for the Current Use Assessment, the property is subject to a three-year rollback of tax liability at market value.

For further questions regarding Current Use, please contact our Appraisal staff at 205-973-0535.