AGRICULTURAL LAND & NON-QUALIFIEDAGRICULTURAL LAND
Below are the basic criteria for agricultural classification:
- Contiguous parcels of land 160 acres or greater
and under one ownership are classified as agricultural
land provided the land is not devoted to a residential,
commercial or industrial use.
- Contiguous parcels of land less than 160 acres must
apply for agricultural classification. The parcels must
be under one ownership and used in an agricultural
manner. The application must provide sufficient proof
that the land is capable of producing a minimum of $1,500 in agricultural annual gross income from livestock, poultry, or crops. A few examples of specialty and unique crops include honey bees, orchards, vineyards, gardens or produce farms.
Agricultural land classification identifies the agricultural use. The productive capacity of each agricultural acre is based on the NRCS soil survey. Agricultural land is identified as one of the following classifications:
- Grazing land is land used for agricultural livestock grazing. Productivity is expressed in animal unit months per acre (aum/ac). Grazing land includes all lands that are used for grazing, land not hayed a majority of the time and irrigated grazing land.
- Tillable irrigated land is all hay land and cropland that is irrigated a majority of the time (2 out of 3 years, 3 out of 5 years, etc.). Productivity is expressed as tons of alfalfa hay per acre.
- Non-irrigated continuously cropped hay land is land which produces hay a majority of years. Productivity is expressed as tons of hay per acre.
- Non-irrigated summer fallow farm land is the dry land farming found in the majority of Montana. Productivity is expressed as bushels of spring wheat per acre.
- Non-irrigated continuously cropped farm land is located primarily in northwestern Montana. Crops are grown 3 out of 4 years. This must be an accepted practice for the area. Productivity is expressed as bushels of spring wheat per acre.
NON-QUALIFIED AGRICULTURAL LAND
Parcels of land containing 20 acres or more but less than 160 acres which do not meet the criteria of agricultural land are considered non-qualified agricultural land. Non-qualified parcels are valued the same as grazing land with statewide average productivity. Non-qualified agricultural land is taxed at seven times the agricultural land tax rate.
