Application for Agricultural Assessment must be made between January 1 and March 1.

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 Jefferson 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                 5
     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                                                                                10

TIMBER
       Planted Pines                             Planting Rate 600/ Acre                                              10
       Christmas Trees                         Planting Rate 1100/ Acre                                              5
       Tree Farm – Field Nursery       Planting Rate 1000/ Acre                                              5

ORCHARD
        Apples, Peaches, Pecans         Planting Rate  100/ Acre                                           10
        Chestnuts, Persimmons           Planting Rate  100/ Acre                                             5
 

SPECIALTY CROPS
       Blueberries,  Grapes                                                                                                                2
         Blackberries,  Strawberries                                                                                                   1
      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.