Forest and Farm Property Tax Deferral Programs

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Chapter 1
Appraisal and Property Requirements Unique Properties
Page 1-17f

The programs provide a deferral of a portion of the property taxes when the land qualifies under these uses. The "deferred" portion of the taxes are eventually totally forgiven if that land use continues for a specified period of time.

 Farm or forest deferral of taxes does not make a property ineligible for mortgage insurance. If it is likely that the farm or forest use will not continue, a termination of deferral and payment of all deferred taxes must be required.  

	Unique properties
	Shared lots with undivided interest
	Excess land
	Non residential use
	Move ons
	Forest and farm property tax deferral programs