Application Process for Farm and Agricultural Land

The Assessor's Office is responsible for reviewing applications for approval or denial, monitoring land while in the current use program and point of contact for questions and concerns.

Who may Apply?

An owner or contract purchaser may apply for current use assessment. However, all owners or contract purchaser must sign the application for classification, and any resulting agreement. 

When to Apply?

Applications may be made for classification at any time during the year from January 1 through December 31. If approved, current use assessment will begin on January 1 following the year the application was submitted.

Example: Apply by December 31, 2016 for valuation during the 2017 assessment year in order to receive property tax reduction in 2018.

Application Fee:

The application fee is $350 and is non-refundable. Please include the fee with your application and make the check payable to "San Juan County Treasurer".

Application Process:

The owner(s) must complete the application and submit a Farm Management Plan. The application will not be processed without a Farm Management Plan.

The Farm Management Plan shall become a binding part of the application or continuance and shall contain all required elements listed in the San Juan County Farm Management Plan Requirements. Nonperformance to reasonably carry out the Farm Management Plan shall be considered failure to meet the requirements of the Farm and Agricultural program and may result in withdrawal of the land from classification. 

What happens after I file my application for farm and agricultural land classification?

The Assessor will review each application.The Assessor may require applicants to provide data regarding the use of the land, including, but not limited to, the productivity of typical crops, sales receipts, federal income tax returns, other related income and expense data, and any other information relevant to the application.

Time-Line for Approval and Denial:

The application shall be considered approved unless the Assessor notifies the applicant in writing prior to May 1st of the year following the year the application was submitted. Within 10 days following approval of the application, the Assessor shall submit notification of such approval to the Auditor for public recording of the tax liens on real property. 

Appealing Denial of Farm and Agricultural Application:

An owner who receives notice that his or her application has been denied may appeal such denial to the San Juan County Board of Equalization. The appeal shall be filed with the Board of Equalization within 30 days after the mailing of the notice of denial.