Real property that is devoted to bona fide conservation uses is assessed at 40%
of its current use value. This favorable tax treatment is designed to protect property
owners from being pressured by the property tax burden to convert their land from
agricultural use to residential or commercial use. The property must be maintained
in a qualifying use for a period of ten years. Owners of agricultural and/or timber
land that qualify for conservation use should file application for current use assessment
with the county board of tax assessors
on or before the last day for filing ad valorem tax returns in the county.
What is Conservation Use Assessment?
Conservation Use Values
Rules and Regulations for Conservation Use Property
For additional information on filing for conservation use assessment contact the
County Board of Tax Assessors.
For additional information on conservation use values contact:
Forest Land Conservation Use
Tax Digest Summary
Back to Digest Compliance Section index
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