Agricultural Preserves

Agricultural landowners who sign a Williamson Act contract with the County restricting the use of their land to farming for a 10-year period are assessed annually using a statutorily established method of income capitalization. The value is generally much lower than it would be if the land were not restricted. Those who enter Farmland Security Zoning agree to a 20-year contract and receive additional value reductions. Home sites, structures, and other non-living improvements are assessed on the same basis as other property under Article XIIIA.