Land records · Parcel maps · October 6, 2026
What Is Current Use Valuation for Farm and Forest Land?
What is current use valuation? Taxing farm, forest, or open land on its use value instead of market value. Who qualifies and how rollback taxes work.
What is current use valuation? Current use valuation, also called use-value assessment or preferential assessment, is a property tax program that assesses qualifying farmland, forest land, or open space based on what the land is worth in its current use rather than what it would sell for on the open market. Because development value is excluded, taxes can be far lower. In exchange, owners must keep the land in the qualifying use, and most programs charge rollback taxes or penalties if the land is later converted. Every state runs its own version with its own rules. This page is general land-records background, not legal advice.
Program names
| State example | Program name |
|---|---|
| Pennsylvania | Clean and Green |
| Tennessee | Greenbelt |
| Ohio | Current Agricultural Use Value (CAUV) |
| Texas | Agricultural or open-space appraisal |
| New Jersey | Farmland Assessment |
| New Hampshire, Vermont, Washington | Current use |
These are examples; rules, minimum acreage, and penalties differ in each state.
Who typically qualifies
Common requirements include:
- A minimum acreage, often 5 to 10 acres or more.
- Active agricultural production, sometimes with a minimum income.
- A forest management plan for timber land.
- Open space or conservation use for some programs.
- An application filed with the assessor by a deadline.
Homes and the land under them are usually assessed at market value separately.
How value is set
State agencies often publish per-acre use values by soil type or land class, based on farm income or rental rates. Those values are much lower than development prices in growing areas.
Rollback taxes and penalties
If land leaves the program, for example when it is subdivided or built on, many states charge rollback taxes: the difference between market-value and use-value taxes for several prior years, sometimes with interest. Other states charge a land use change tax based on the sale or market value. These charges can be large, and they often attach to the land, not just the owner. See how is property tax calculated.
Buying enrolled land
Buyers should ask whether the land is enrolled, what use is required, and what happens if they change it. A recorded lien or agreement may appear in the land records. Ask the assessor for the enrollment status and potential rollback amount before closing.
Zoning vs tax status
Current use enrollment is a tax status, not zoning. Land zoned for development can still be enrolled if it is farmed, and land zoned agricultural is not automatically enrolled. See what does agricultural zoning allow.
Applying and renewing
Applications go to the county assessor or appraisal district, often with proof of use. Some programs require periodic renewal or audits. Missing a deadline can mean a year at full market value.
Bottom line
Current use valuation taxes qualifying farm, forest, or open land on its use value instead of market value, often cutting taxes sharply, but converting the land can trigger rollback taxes or penalties. Rules vary by state, so check with the assessor before buying or changing enrolled land. Find assessor offices via the Platbookmapper map.
What is current use valuation FAQ
What is current use assessment?
Taxing land based on its farm, forest, or open space use value instead of market value.
What are rollback taxes?
Back taxes owed when land leaves a preferential program, often for several prior years.
Is the house included in current use?
Usually not. The home and its site are assessed at market value.
Do I have to farm to qualify?
Most programs require active agricultural, forest, or approved open space use.
Does enrollment transfer to a buyer?
Often the buyer can continue it, but rules and paperwork vary by state.