Present-use value is the value of land in its current use as agricultural, horticultural, or forest-based. Applications for property not currently in present-use must be filed during the regular January listing period.
Whenever property changes ownership, a new application must be completed in order to continue the program; failure to do so will result in the loss of the program. When property no longer qualifies for the program, the deferred taxes for the current year and for the previous three years with interest will become due immediately.
Access the application and more information at the following links: