REVALIDATION

Agricultural land rented by the owner to a farmer:

If owner has tax forms and rents the land:

1.The owner shall provide income tax forms for the most recent year: IRS form 4835 (Farm Rental Income and Expenses), Schedule F (Profit or Loss from Farming), Schedule C (Profit or Loss from Business), Schedule E (Supplemental Income and Loss-Part 1 Income or Loss from Rental Real Estate) or comparable partnership or corporate filings.

2. Ifowner provides income tax forms, the farmermust:

  • Provide proof of gross sales averaging more than $1000 annually over the previous three years if income tax forms submitted do not show that information.
  • Provide name and address.
  • Provide the information on crops grown, acreage for each, and yield.
  • Provide the assigned USDA/Farm Service Agency Farm Number and evidence of participation in a federal farm program, if applicable.
  • Sign the use statement affidavit.

3. The owner will then need to gather all documentation, sign the affidavit, and provide information on any non-productive land, home site, yard, or other non-qualifying acreage.

4. Submit the information to the Commissioner of the Revenue Office.

If owner does not have tax forms and rents the land:

1. Theowner must have or obtain from the farmer: Schedule F or C or comparable partnership or corporate filings for the past yearOR proof of gross sales averaging more than $1000 annually over the previous three years (bills of sale, accounting records, etc.) AND evidence of payment of crop insurance or Farm Service Agency crop reports for the past five years.

2. In addition to any information needed from the list above, the farmer will:

  • Provide his name and address.
  • Provide the information on crops grown, acreage for each, and yield.
  • Provide the assigned USDA/Farm Service Agency Farm Number and evidence of participation in a federal farm program, if applicable.
  • Sign the use statement affidavit.

3. The owner will then need to gather all documentation, sign the affidavit, and provide information on any non-productive land, home site, yard, or other non-qualifying acreage.

4. Submit the information to the Commissioner of the Revenue Office.

Agricultural land farmed by the owner:

If owner has tax forms:

1.The owner shall provide income tax forms for the most recent year: IRS form 4835 (Farm Rental Income and Expenses), Schedule F (Profit or Loss from Farming), Schedule C (Profit or Loss from Business), Schedule E (Supplemental Income and Loss-Part 1 Income or Loss from Rental Real Estate) or comparable partnership or corporate filings.

  • If the income tax forms submitted do not provide proof of gross sales averaging more than $1000 annually over the previous three years, the owner will need to provide that proof.

2. The owner must also:

  • Provide the information on crops grown, acreage for each, and yield as well as information on any non-productive land, home site, yard, or other non-qualifying acreage.
  • Provide the assigned USDA/Farm Service Agency Farm Number and evidence of participation in a federal farm program, if applicable.

3. The owner will then need to gather all documentation, sign the affidavit, and submit the information to the Commissioner of the Revenue Office.

If owner does not have tax forms:

1. The owner must provide proof of gross sales averaging more than $1000 annually over the previous three years (bills of sale, accounting records, etc.) AND evidence of payment of crop insurance or Farm Service Agency crop reports for the past five years.

2. The owner must also:

  • Provide the information on crops grown, acreage for each, and yield as well as information on any non-productive land, home site, yard, or other non-qualifying acreage.
  • Provide the assigned USDA/Farm Service Agency Farm Number and evidence of participation in a federal farm program, if applicable

3. The owner will then need to gather all documentation, sign the affidavit, and submit the information to the Commissioner of the Revenue Office.