I sold some property during the year. Can I claim the real estate taxes on those parcels for farmland preservation credit purposes?
If the farmland is subject to a zoning certificate, you may claim that portion of the taxes allocated to you on the closing statement, provided those parcels are still zoned for exclusive agricultural use at the end of your claim year and they are on your zoning certificate, and you met all requirements for farmland preservation credit (FPC) purposes. If the farmland is subject to a farmland preservation agreement, you may claim that portion of the taxes allocated to you on the closing statement, provided you met all other FPC requirements.