Animal count

• applicant must furnish a count of the animals and the number of months they were located on the real estate for the previous year

Leased property

• if land is leased, a certification from the lessee is required; a form is furnished by the Commissioner of the Revenue

Tenant houses

• state law requires that house sites be excluded from Land Use Assessment and be assessed on a fair market basis. Therefore, all house sites have been assessed at fair market value. If you have any true tenant houses on your property you may furnish us with evidence of this fact and this house site acreage can be qualified for Land Use Assessment. Persons working only part-time on the farm cannot qualify the house as a tenant house

Application

• a separate application must be filed for each parcel on the land book

Filing date

• applications are accepted from Oct. 1 through Nov. 1, except during a reassessment year when the deadline shall be extended to 30 days after the reassessment notice is mailed

Fees

• each application shall be accompanied by a fee of $5 plus $0.25 for each acre entered in the program; checks should be made payable to the Treasurer, Montgomery County

Revalidation

• a revalidation form for each parcel will be mailed out in September. Each form should be completed and returned to the Commissioner of the Revenue's Office by December 5th. No revalidation form will be accepted after December 5th. Failure to renew an application will cause the property to be removed from the special assessment program.