Are small parcels of land eligible for agricultural classification?
Size is not relevant when determining if a parcel of land should be classified agricultural. A 5-acre apple orchard or a small acreage vegetable field can be considered devoted primarily to agricultural use if there is a valid economic activity occurring. Whether small or large, the land must be devoted primarily to an agricultural use as defined in Tax 18.05(1) during the production season prior to the assessment date of January 1 and not in a use incompatible with agricultural use on January 1 to be eligible for agricultural classification. It is important to note that the Administrative Rule specifies the North American Industry Classification System (NAICS) as the standard for determining if land is being used for agricultural purposes. When classifying land based on its use, the Assessor should not be considering the size of typical operating farms as he or she may be accustomed to thinking of them. The Assessor is to classify the land according to the acres used for agricultural
