If the property was classified agricultural on January 1 and was entered in the Managed Forest Law (MFL) program during that year, becoming exempt on the assessment roll, is a Conversion Charge due?
The Assessor needs to determine what the proper classification for the acreage would be if the land were still on the roll. If that would be ‘undeveloped’, ‘forest’ or ‘other’, no Conversion Charge would be due, even though the use has changed out of the agricultural classification. There may also be instances where some of the acreage remains in agricultural use, and no Conversion Charge would be due.
Related Questions
- Do the guidelines for Agricultural Forest assessment adjustments apply to land enrolled in the Managed Forest Land (MFL) and Private Forest Crop (PFC) programs?
- Can the way the forest is managed, and what it is used for, change after its entered in the Forest Legacy Program?
- Could woods adjoining CRP (Conservation Reserve Program) land be considered agricultural forest?
