Cows – Breeding age females in production annually
Goats, sheep, or hogs – Breeding age females in production annually
Horse Farm – Brood Mares in production annually 10
Hay Production 10
Sod Farm 10
Corn, soybeans, wheat, oats, cotton & etc. 20
Vegetables & peanuts 10
Planted pines planting rate 500/ac 10
Christmas trees planting rate 900/ac 5
Tree farm-field nursery planting rate 900/ac 5
Natural pines 10
Hardwood 10
Grapes 5
Strawberries, blueberries & blackberries 5
Citrus, apples, pears, peaches & persimmons
(Tree Spacing & number of trees per acre requirements)
Pecans 10
Fish Farms & poultry Individual Basis
Nursery Individual Basis
Feed Lot Individual Basis


Other Criteria

  • Actual use on January 1st, not expected or anticipated use, will be the basis for approval.
  •  Must be operated in such a manner as to reasonably expect to make a return on investment.
  • Livestock must be bred and raised for commercial purposes. Stables must raise and sell horses. Riding and boarding are not regarded as bona fide commercial agricultural operations.
  • Agricultural operations should file a tangible personal property return on all equipment that is involved in the farming operation by April 1 of each year.



Merchantability of the timber will be considered, and a management plan may be required outlining measures such as reforesting, cutting fire lanes, controlled burns, etc.

Timber tracts that have been clear-cut should notify this office at the time of harvest, and must be replanted within three years afterwards in order to maintain the classification. Note that this three year extension window does not carry over to a new owner of the property is sold.



An indicated effort was made to maintain and care sufficiently and adequately for this type of land, i.e., fertilizing, liming, mowing, fencing, etc.


Row Crops

Crops must be marketed commercially. Production of crops for your own use  (such as gardens) does not qualify the parcel of land for agricultural classification.



Nurseries should have a state agricultural certificate and occupational license. Only areas actually used for the nursery and service area shall be classified.