If the use of your land changes in any way,  you MUST contact this office within sixty (60) days to discuss reapplication, fees, and possible roll-back tax.

ROLL BACK TAX: (§58.1 – 3236)

• When real estate qualifying for land use taxation changes to a non-qualifying use or the zoning changes to a more intensive use at the request of the owner or his agent, it will be subject to a roll back tax
• Examples of changes in use include but are not limited to:
  • Change in zoning
  • New dwelling or trailer
  • Farming to non-farming 
  • No production for sale 
  • Changes in acreage (number of acres remaining or number of acres sold is below the minimum requirements) Examples:  acreage sold or transferred by deed of gift or will, resurvey of property boundaries
  • Changes in ownership (buy out an owner, remove/add an owner on the deed, or convey interest)
  • Name change on contiguous parcel (number of acres remaining or number of acres sold is below the minimum requirements) 
• The roll back taxes are assessed against that portion of real estate which no longer qualifies for land use taxation.
  • The roll back tax is assessed against, and must be paid by the owner of the property at the time the change in use occurs.
  • The roll back tax is equal to the difference between land use tax and the fair market value tax, for each of the five most recent complete tax years including simple interest. In addition, the taxes for the current year will be based on the fair market value which may be accomplished by means of a supplemental bill. The supplemental bill is based upon the difference between the land use tax and the fair market value tax.