How to apply for an Agricultural Exemption

How to apply for an Agricultural Exemption        

                                                              

Are you eligible for an Agricultural Assessment?
  • Click here to view the Agricultural Affidavit eligibility requirements
All 4 qualifications on the Agricultural Affidavit must be met to obtain the exemption.

1. The land is presently being used and employed for an agricultural purpose:  

  • Cultivation of the soil for production of crops  
  • Production of timber products or grasses for grazing  
  • Grazing of livestock 

2. The land is not part of a platted subdivision. Pursuant to §39-13-103(b) (x) (B) (II) individual subdivision parcels of thirtyfive (35) acres or more “which otherwise qualifies as agricultural land” may be considered for agricultural classification.


3.The land is not leased land and the owner has derived annual gross revenues of not less than five hundred dollars ($500.00) from the marketing of agricultural products from the subject land.  The land is leased and the lessee has derived annual gross revenues of not less than one thousand dollars ($1,000.00) from the marketing of agricultural products. The applicant must provide name and address of lessee.

4. The land has been used consistent with the land’s size, location and capability to produce as an agricultural operation.

       If the land has not met the requirements of 3 and 4 above, I state that at least one of the following occurred (initial all that apply). Attach explanation. 

                 The land has experienced an intervening cause of production failure beyond my control.
                 I have caused a marketing delay for economic advantage. 
                 The land participates in a bona fide conservation program in which case proof by an affidavit showing qualifications in a previous year shall suffice. 
                 A crop has been planted that will not yield an income in the taxable year. 




Along with the Agricultural Affidavit each property has specific monetary production requirements that are based on it's size and soil production capabilities to satisfy the requirements under the 4th qualification. These values are calculated by the Assessors office every year utilizing the Soil study overlays on GIS along with the most current Ag Land Valuation Study that is provided by the Wyoming Department of Revenue yearly. These calculations produce a minimum and maximum income for each parcel. At this time the Assessors office is accepting the minimum income for qualification.


**It is important to note that while the $500 for owner produced land and $1000 for leased produced land are minimums, it is not the only monetary requirement to satisfy all 4 requirements of the Agricultural Affidavit. More specifically item 4. to satisfy that "the land has been used consistent with the land’s size, location and capability to produce as an agricultural operation" the soil production/size minimums must be satisfied. 

i.e. If one cow is placed on 100 acres of land and sold for $500, you have not met the requirement of utilizing the land to it's fullest capability and your application will be denied.