What is agricultural use value?


Reference: S.C. Code of Laws 12-43-232

Agricultural use value refers to the appraisal value assigned to those acreage tracts of land that qualified based on bona fide agricultural use of the property.

  • If the tract is used to grow timber it must be five acres or more or be contiguous to or under the same management system as a tract of timberland which meets the minimum requirements.
  • For tracts not used to grow timber, tracts must be ten acres or more.
  • Tracts not meeting the acreage requirements may qualify if the person making the application earned at least $1,000 of gross farm income for at least three of the five taxable years preceding the year of application.

The Assessor may require the applicant to give written authorization consistent with privacy laws allowing the Assessor to very if farm income from the Department of Revenue or the IRS and to provide Agricultural Stabilization and Conservation Service farm identification number of the tract and allow verification with the ASCS Office

An application must be filed with the Assessor’s office on or before the first penalty date for taxes due for the first year in which the special assessment is claimed. Applications can be filed online, incomplete applications or those missing information/documents will not be processed. You must file a separate application for each qualifying parcel.

You may access the application by clicking on this link Agricultural Use Application

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