Current Use Exemption

Owners of 5 or more acres of farmland, pastureland or timberland that is producing agricultural products, livestock, or wood products may apply for current use exemption.

• This exemption allows for property to be assessed at less than market value when used only for the purposes specified.
• Any owner of eligible property must make a formal application to the Revenue Commissioner's Office to claim current use.
• The current use application may be obtained from the Revenue Commissioner's Office at any time.
• After the owner has been granted current use, they do not have to re-apply for subsequent years.