Is cranberry production an agricultural use?
Yes. Land under a cranberry bed is considered land devoted primarily to an agricultural use. Cranberry land classified as agricultural should be categorized as third grade tillable and adjusted to the local level of assessment. Please note, earthen features surrounding the beds are classified as “Other,” Class 7, and assessed at the third grade tillable value, adjusted to the local level of assessment. Earthen features are valued according to a cost less depreciation methodology.
Yes. Land under a cranberry bed is considered land devoted primarily to an agricultural use. Cranberry land classified as agricultural should be categorized as third grade tillable and adjusted to the local level of assessment. Please note, land underneath earthen features (dams, dikes, ditches, inlets, outlets, etc.) surrounding the beds are classified as “Other,” Class 7, and assessed at the third grade tillable value, adjusted to the local level of assessment. The earthen features are valued according to a cost less depreciation methodology.
