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1. How many acres of agricultural land do I need to qualify for land use?

The minimum requirement for open land is 5 acres, (excluding a 1 acre house site), that has been farmed for 5 years prior to the time you apply.

2. If I sell my parcel of land do I have to pay back taxes?

If you sell a parcel that will meet the requirements for the land use program, there would be no rollback tax.

3. If I sell my parcel and the buyer does not want to farm it any longer, who pays the taxes?

The party that changes the use of the property is responsible for paying the rollback taxes. So, if the buyer decides not to farm the property any longer, he would be responsible for the rollback taxes.

4. If I buy a piece of land that is in land use and change the use of it a year or so later, why do I have to pay the back taxes of the previous owner?

Land use travels with the land and not the owner, so until you have owned the property for 6 years, you essentially acquire the taxes of the previous owner.