1. The owner MUST file annually.
  2. There is a recoupment penalty equal to the tax savings for the past three (3) years if the land use changes to nonagricultural use or there is a failure to reapply.
  3. Tracts under 10 acres do not qualify unless the gross annual income from sales of agricultural products is $2,500 or more.

Important Dates

After 1st Monday in January - CAUV filing period begins.

Before 1st Monday in March - CAUV filing period ends.