Do farmers and older residents get property tax breaks?
Yes. Farmers receive “use-value taxation”, i.e., property is taxed on the way it is as opposed to the market value. If there is a change in the use of the land, the owner must pay the difference for the current year and three previous years. Elderly property owners are allowed an exemption on their primary residence, if the total household income is less than $18,000 per year.