Special Agriculture Property Assessment Application

Deadline: Application must be filed on or before the first penalty date for taxes due for the first tax year in which the special assessment is claimed. Failure to file within the prescribed time shall constitute abandonment of the owner’s right for this classification for the current year.

Special Agriculture Property Assessment Application
Date Submitted: Date Submitted: / MM / DD YYYY
Parcel Number: *
Total Acres: *
Name of Property Owner(s) *
Check here if you would like to permanently change your address of record to reflect the address below.
Mailing Address: Mailing Address: *
Street Address Address Line 2 City State / Province / Region Postal / Zip Code Country
Phone : Phone : * - ### - ### ####
Email Address: *

Confirm Email Address: *
Special Assessment Qualification - Please Check All That Apply.
Timberland – Tracts Must Be At Least Five (5) Acres.
Tracts of timberland less than five (5) acres may qualify if any of the following conditions are met:
The Parcel Is Contiguous To Another Parcel, In The Identical Ownership, Which Qualifies For Agricultural Use Special Assessment.
List Parcel Number Of Contiguous Qualifying Tract: *
The Parcel Is Under The Same Management System As A Qualifying Timberland Tract In The Identical Ownership. (Please Provide Documentation)
Upload Documentation: *

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List Parcel Number Of Qualifying Tract Under The Same Management System: *
The Parcel Is Owned In Combination With Non-Timberland Tracts That Qualify As Agricultural Real Property.
List Parcel Number Of Qualifying Non-Timberland Tract: *
Number Of Timberland Acres: *
Non-Timberland – Tracts Must Be At Least Ten (10) Acres.
Tracts of non-timberland less than ten (10) acres may qualify if any of the following conditions are met:
The Parcel Is Contiguous To Other Tracts In The Identical Ownership That, When Combined, Meet The Minimum Acreage Requirement Of Ten (10) Acres For Non-Timberland Agricultural Use.
List Parcel Number Of Other Qualifying Non-Timberland Tract: *
The Applicant Can Prove Gross Farm Income Of At Least $1,000 For At Least Three (3) Of The Previous Five (5) Years. (Please Attach A Copy Of Your IRS Schedule F Showing Farm Income)
Upload Schedule F: *

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"Grandfathered” – The Current Owner Or An Immediate Family Member (Spouse, Parent, Child, Grandparent, Grandchild, Sibling, Great Grandparent, Great Grandchild, Uncle Or Aunt, Nephew Or Niece) Has Owned The Property For At Least Ten Years Ending January 1, 1994 And It Was Classified As Agricultural Use For Tax Year 1994.
Number Of Non-Timberland Acres: *
Current Status – All Questions Must Be Answered.
Is Any Portion Of This Tract Being Used For Anything Other Than Agricultural Purposes? *

Is Any Portion Of This Tract Being Used For Anything Other Than Agricultural Purposes? Yes No
If Yes, Explain: *
Please List All Buildings / Structures That Are Used Only For Agricultural Purposes: *
Please List All Other Buildings / Structures (Houses, Mobile Homes, Commercial Buildings, Etc.): *
Is This Property Owned By A Corporation Or Other Legal Entity? If Yes, Please Answer The Following: *

Is This Property Owned By A Corporation Or Other Legal Entity? If Yes, Please Answer The Following: Yes No
Does The Corporation Have More Than Ten (10) Shareholders? *

Does The Corporation Have More Than Ten (10) Shareholders? Yes No
Does The Corporation Have As A Shareholder A Person (Other Than An Estate) Who Is Not An Individual? *

Does The Corporation Have As A Shareholder A Person (Other Than An Estate) Who Is Not An Individual? Yes No
Does The Corporation Have A Nonresident Alien As A Shareholder? *

Does The Corporation Have A Nonresident Alien As A Shareholder? Yes No
Does The Corporation Have More Than One Class Of Stock? *

Does The Corporation Have More Than One Class Of Stock? Yes No
Who is Signing this Form: *

Who is Signing this Form: Property Owner Authorized Agent
An individual who is not the legal property owner must provide documentation to substantiate their relationship to the owner(s) or legal interest in the property at the time of submission. the three forms of acceptable proof are:

1. Copy of power of attorney for the owner of record.
2. Copy of completed poa39 by owner of record.
3. Copy of personal representative appointment by probate court.
Proof Of Authorization To Sign: *

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Penalty for Falsifying Application:

If the assessor determines a property to be ineligible for classification as agricultural property, the property owner may appeal the classification as provided in Chapter 60, Title 12 of the S.C. Code of Laws. It is unlawful for a person to knowingly and willingly make a false statement on the application required pursuant to section 12-43220(d)(3) to a county assessor for the classification of property as agricultural real property or for the special assessment ratio for certain agricultural real property. A person violating the provisions of this section is guilty of a misdemeanor and upon conviction, must be fined not more than $200.
In making this application, I certify the property, which is the subject of this application, meets the requirements to qualify as agricultural real property as of January 1st of the current tax year. I also authorize the assessor to verify farm income with the D.O.R, Internal Revenue Service or the Agricultural Stabilization and Conservation Service. It is understood by “Property Owner” that when real property which is in agricultural use and is being valued, assessed and taxed as agricultural real property and is applied a use other than agricultural, it shall be subject to additional taxes referred to as rollback taxes. The owner shall notify the assessor within six months of a change in use. *

In making this application, I certify the property, which is the subject of this application, meets the requirements to qualify as agricultural real property as of January 1st of the current tax year. I also authorize the assessor to verify farm income with the D.O.R, Internal Revenue Service or the Agricultural Stabilization and Conservation Service. It is understood by “Property Owner” that when real property which is in agricultural use and is being valued, assessed and taxed as agricultural real property and is applied a use other than agricultural, it shall be subject to additional taxes referred to as rollback taxes. The owner shall notify the assessor within six months of a change in use. I Agree
Signature in the box below. *

Draw or Type

I understand this is a legal representation of my signature. Clear

Full Name

I understand this is a legal representation of my signature.

Special Agriculture Property Assessment Application

Special Agriculture Property Assessment Application

Special Agriculture Property Assessment Application

Special Assessment Qualification - Please Check All That Apply.

Current Status – All Questions Must Be Answered.

An individual who is not the legal property owner must provide documentation to substantiate their relationship to the owner(s) or legal interest in the property at the time of submission. the three forms of acceptable proof are:

Penalty for Falsifying Application: