Agricultural Exemptions

Horticultural land is any tract of land, including all income producing improvements, of at least 5 contiguous acres in an area commercially used for the cultivation of a garden, orchard, or the raising of fruit or nuts, vegetables, flowers or ornamental plants. The state provides a property tax break to farmers whose land use falls under either provision (agricultural or horticultural). Taxpayers must notify the PVA of such land use by completing the Agricultural Application.

The Agricultural Application (62A351) is on the Forms page.