|
Current use properties are those which qualify for a reduced assessment
based upon the use of the property as farm, timberland or open space.
Property owners must apply for and be granted the reduction and may
continue in the program until the use is changed or the owner elects
to remove it from the program.
The Legislature designed the Current Use Program to preserve land
for agriculture, timber growth and open space in areas where market
value taxation would otherwise economically prohibit their continued
use for those purposes.
|