If a property owner wins a certain type of appeal over their agricultural classification, the county assessor generally may not reclassify the property or do an on-site inspection for 3 years, unless the use, ownership, lease or property changes.
Official title: agricultural property; classification; inspection
- September 12, 2026
What changes
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NowIf the owner wins an appeal under chapter 16, article 5 of the tax laws, the county assessor may not reclassify the agricultural property or conduct an on-site inspection under section 42-12158 for 3 years after the year the appeal decision is made.
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NowThe 3-year protection ends early if the owner files a change in use notice, the property is split, the property's ownership or lease changes, or a taxable improvement is made to the property.
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NowDuring the 3-year period, if the assessor classifies a previously unreported taxable improvement as agricultural property, the assessor may assess property tax on that improvement for the current tax year and any prior tax year in which it existed.
Who it affects
- Owners of property classified as agricultural who win an appeal under chapter 16, article 5
- County assessors
What you need to do
Nothing.
What the law doesn't answer
- What kind of appeal chapter 16, article 5 covers, and whether wins under other appeal routes get the same protection
- Whether the 3-year limit applies to appeals decided before the law takes effect
- What counts as a change in lease of the property
- How far back the assessor may go when taxing a previously unreported improvement, beyond years in which it existed
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.