Land Use

1. How many acres of agricultural land do I need to qualify for Land Use?

The minimum requirement for agricultural land is 5 acres, (excluding a 1 acre house site), that has been farmed for 5 years prior to the time you apply.

2. If I build a house on my land that is in Land Use do I have a penalty to pay?

Yes, you will have to pay what is called a Rollback Tax on the acreage you clear to build your house. A house site is a minimum of 1 acre.

3. If I sell my parcel of land do I have to pay back taxes?

If you sell a parcel that will meet the requirements for the land use program, there will be no rollback tax.

4. If I sell my parcel and the buyer does not want to farm it any longer who pays the taxes?

The party that changes the use of the property is responsible for the rollback taxes. So, if the buyer decides not to farm the property any longer, they would be responsible for paying the taxes.

5. If I buy a piece of land that is in Land Use and change the use of it a year or so later, why do I have to pay the back taxes of the previous owner?

Land Use travels with the land and not the owner, so until you have owned the property for 6 years, you essentially acquire the taxes of the previous owner.

6. Is forest Land Use available in Orange County?

Forest land use will be available effective January 1, 2007. Contact Commissioner of Revenue's office between September 1 and November 2.

7. How many acres are required to qualify for forest land use?

Minimum of 20 acres.