While an agricultural operation must operate with the expectation of profit, it does not have to be operated at a profit every year to be bona fide.   Evidence of income that the property is producing along with care given and management practices are all relevant.   Management practices implemented to initiate or maintain an agricultural enterprise are crucial in determining whether agricultural assessment will be granted.

FACTUAL DETERMINATIONS TO CONSIDER

1. Is the property located in a rural area?
2. Has the operation of this agricultural enterprise been continuous?
3. Is there evidence to establish a bona fide effort by the property owner to sufficiently and adequately care for the land in a commercial, agricultural manner?
4. Has there been a true effort to have the property contribute to the agricultural economy of the county on either a short or long-term basis proportionate to the size of the property?
5. Minimum acres, minimum operations levels, and land rentals for various agricultural operations in Jackson County are used in setting guidelines for making these determinations.

PASTURE – LIVESTOCK                                                     *Minimum Acres
     10 Cows – Breeding Age Females or Equivalent Animal Units                                   20
     30 Goats or Sheep – Breeding Age Females or Equivalent Animal Units                Individual Basis
     Horse Farm – 3 Registered Brood Mares in Production Annually                              10
     Hay Production                                                                                                                        10
     10 Hogs - 2 Breeding Age Sows                                                                                           Individual Basis

ROW CROPS
      Corn, Vegetables, Peanuts, Tobacco, Soybeans                                                            10

TIMBER
       Planted Pines                              Planting Rate 600/ Acre                                            10
       Christmas Trees                          Planting Rate 1100/ Acre                                          Individual Basis
       Tree Farm – Field Nursery       Planting Rate 1000/ Acre                                           Individual Basis

ORCHARD
        Apples, Peaches, Pecans       Planting Rate 1000/ Acre                                           10

SPECIALTY CROPS
        Blueberries, Grapes                                                                                                             Individual Basis
        Blackberries, Strawberries                                                                                                Individual Basis
        Green House – Nursery                                                                                                       Individual Basis
        Feed Lot                                                                                                                                  Individual Basis

* Minimum Acres specifies the smallest viable commercial unit size and stocking rates. If the property is leased to others, a copy of the lease should accompany your application.