Assessor of Property

Greenbelt & Rollback

Greenbelt Program

The Agriculture & Forest Space Land Act of 1976, better known as the Greenbelt Law, allows certain land to be taxed on its present use instead of market value. The law is designed to preserve farm and forest land for valuable food and fiber. In order to qualify: property must meet certain criteria such as land type, size, minimums, use, and income produced from farming.

The law limits the amount of property which can be qualified for greenbelt to 1,500 acres per owner, per county. If a property has multiple owners or is owned by corporation, partnership, etc., each owner is credited with their proportionate share towards that limit. The present value is determined by the Comptroller's Division of Property Assessments using statutory formula that bends farm income and market data.

The Greenbelt Program was designed to:

  • Encourage continued production of valuable food and fiber

  • Prevent loss of family farms due to higher taxes based on speculation rather than use values;

  • Provide relief from urban sprawl and provide green spaces for enjoyment of people who would not normally have access to such areas.

There are two types of land eligible for enrollment under the Greenbelt Program:

  1. Agriculture Land

  2. Forest Land

Greenbelt Application Procedure

  • Application must be registered by March 15th of the year which Greenbelt classification is sought.

  • New owners if property currently, must reapply.

  • Complete and application for Agriculture or Forest, which you can click on the appropriate .pdf link or pick up at the Assessor of Property's Office. Applications must be notarized.

  • Submit application to the Assessor's Office for review.

  • Parcel may be physically reviewed and you may be contacted.

  • Upon application acceptance, you will need to have application recorded with the Register of Deeds, for which there is a $12.00 fee.