Jefferson County Property Appraiser

Guidelines for Agricultural Operations, 200

Application for Agricultural Assessment must be made between January 1 and March 1

While an agricultural operation must operate with the expectation of profit, it does not have to be operated at a profit every year to be bona fide. Evidence of income that the property is producing along with care given and management practices are all relevant. Management practices implemented to initiate or maintain an agricultural enterprise are crucial in determining whether agricultural assessment will be granted.

FACTUAL DETERMINATIONS TO CONSIDER

Is the property located in a rural area?

Has the operation of this agricultural enterprise been continuous?

Is there evidence to establish a bona fide effort by the property owner to sufficiently and adequately care for the land in a commercial, agricultural manner?

Has there been a true effort to have the property contribute to the agricultural economy of the county on either a short or long-term basis proportionate to the size of the property?

Minimum acres, minimum operations levels, and land rentals for various agricultural operations in Jefferson County are used in setting guidelines for making these determinations.

Pasture - Livestock	Minimum Acres *
10 Cows – Breeding Age Females or Equivalent Animal Units	20
30 Goats or Sheep – Breeding Age Females or Equivalent Animal Units	10
Horse Farm – 3 Registered Brood Mares in Production Annually	10
Hay Production	10
10 Breeding Age Sows	10
Row Crops
Corn, Grain Sorghum, Soybeans, Sunflowers	20
Vegetables, Peanuts, Tobacco	10
Timber
Planted Pines - Planting Rate 600/ Acre	10
Christmas Trees - Planting Rate 1100/ Acre	5
Tree Farm – Field Nursery Planting Rate 1000/ Acre	5
Orchard
Apples, Peaches, Pecans	10
Chestnuts, Persimmons - Planting Rate – Chestnuts 100/ Acre Persimmons 140/ Acre	5
Specialty Crops
Blueberries, Grapes	2
Blackberries, Strawberries	1
Green House – Nursery - Considered on individual basis	varies
Feed Lot - Considered on individual basis	varies

Minimum Acres specifies the smallest viable commercial unit size and stocking rates. As acreage increases, utilization and stocking will proportionately increase also.
For information, contact David Ward, Property Appraiser or his staff, at 997-3356

last updated on Sunday, January 14, 2001