May I sell my property which is enrolled in the Land Use Assessment Program, and is the owner responsible for roll-back taxes?

Yes, you may sell the property enrolled in the program. If the new owners will be continuing the approved classification then the seller should provide the necessary proof of production for the years since the last renewal. That documentation can be provided to the purchaser or the Exemptions & Deferrals Division of the Office of the Commissioner of the Revenue. If the new owners will NOT be continuing the approved classification the change must be reported to the Exemptions & Deferrals Division within sixty days following the change and a request an estimate of roll-back taxes should be completed. The liability for the roll-back taxes is based on when the change to a non-qualifying use is effective.

Show All Answers

1. What is the Land Use Assessment Program?
2. What is the purpose of the Land Use Assessment Program?
3. How do I enroll in the Land Use Assessment Program?
4. Who determines the Standard of Classification for the Land Use Assessment Program?
5. Why did my land use assessment value increase for 2020?
6. What are the different Land Use classifications I can apply for?
7. What are the requirements for Agricultural use?
8. What are the requirements for Forestry use?
9. What are the requirements for Horticultural use?
10. What are the requirements for Open Space use?
11. What are the requirements for Historic Resource Protection?
12. What are the requirements for Scenic Resource Protection?
13. What are the requirements for Protection of Farmland for Future Agricultural Use?
14. What are the requirements for Achievement of Comprehensive Planning and Community Development Goals?
15. What is a Permanent/Perpetual Open Space Easement (POSE)?
16. Does the acreage under my house qualify for the Land Use Assessment Program?
17. What is the renewal process?
18. When is the renewal period and what are the fees associated with the renewal period?
19. What documentation is required to validate the use and production?
20. What are roll-back taxes?
21. What are the exceptions to the current plus five year roll-back taxes?
22. What is a Sliding Scale Agreement?
23. May I sell my property which is enrolled in the Land Use Assessment Program, and is the owner responsible for roll-back taxes?
24. Are you allowed to subdivide a parcel in the Land Use Assessment Program?
25. What is “Timing Out”/”Work Out Plan”?
26. Can a parcel in the Land Use Assessment Program be removed for failure by the owner to pay taxes?
27. What is an Agricultural and Forestal District (AFD)?
28. Can I appeal my Use Value if I am enrolled in the Land Use Assessment Program?
29. Why did my land use assessment value increase for 2022?