Is there a Conversion Charge for converting agricultural land to another use?
Property that is no longer used for agricultural purposes, that has benefited from lower property taxes as a result of use-value assessment, may be subject to a Conversion Charge. This occurs when the use of the land is converted to a residential, commercial, manufacturing use (or becomes exempt and converts to a use other than undeveloped, agricultural forest, forest or agricultural home site). The Assessor makes the determination on the following year’s assessment roll. The Conversion Charge varies by the number of acres converted. The more acres converted, the lower the charge amount per acre. Please check the Frequently Asked Questions for Use-Value Conversion Charge for more information.
