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Agricultural Exemption
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Agricultural and Horticultural Land Use
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| The Kentucky Revised Statute 132.010 (9, 10, 11) defines agricultural land as any tract of land, including all income producing improvements of at least 10 contiguous acres in area used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco and/or crops including timber, or where devoted to and meeting the requirements and qualifications for payment pursuant agricultural programs and an agreement with the state or Federal government. |
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| Defined as horticultural land is any tract of land, including all income producing improvements of at least 5 contiguous acres in an area commercially used for the cultivation of a garden, orchard, or the raising of fruit or nuts, vegetables, flowers or ornamental plants. |
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| According to State Statute, 132.450 (2)(a),in determining the total area of land devoted to agricultural or horticultural use, there shall be included the area of all land under farm buildings, greenhouses and like structures, lakes, ponds, streams, irrigation ditches and similar facilities, and garden plots devoted to growth of products for on-farm personal consumption but there shall be excluded, land use in connection with dwelling houses including, but not limited to, lawns, drives, flower gardens, swimming pools or other areas devoted to family recreation. Where contagious lang in agricultural or horticultural use in one (1) ownership is located in more than one county or taxing district, compliance with the minimum requirements shall be determined on the basis of the total area of such land and not the area of land which is located in the particular county or taxing district. |
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| The state provides a property tax break to farmers whose land use falls under either provision. |
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| Taxpayers must notify the PVA of such land use. |
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| John E. Steele |
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Pendleton County PVA |
| (859) 654-6055 |
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233 Main St., Room 2 Falmouth, KY 41040 |
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