Is maple syrup gathering considered an agricultural activity, and if so, how is such land to be assessed?
By Administrative Rule, the NAICS identifies the activities that qualify as an agricultural use. Maple sap gathering is a qualifying agricultural use since the NAICS includes maple sap gathering as a crop production activity. Land devoted primarily to maple sap gathering in an area of maple trees that are tapped during the production season prior to the assessment date of January 1 and not in a use incompatible with agricultural use on January 1 is classified as agricultural and assessed at its use-value. The operation would need to considered primarily a for-profit activity with a sale of the product in order to qualify for an agricultural classification. Operations that produce primarily for personal use, neighbors, or family members with minimal sales would not be considered a farming pursuit. However, the use value law does not have a minimum acreage size. Small acreages can qualify for use value if they are primarily used for agricultural purposes. Producers could provide a licens
