Guidelines for Agricultural Operations, 2000
Jefferson County Property Appraiser
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/ Ac Persimmons 140/ Ac |
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 Angela Gray, Property Appraiser or his staff, at 997-3356