Agricultural Land Use
Kentucky Revised Statute 132.010 (9, 10, 11) defines agricultural land as any tract of land, including all income-producing improvements of at least 10 contiguous acres in an area used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco and/or crops including timber, or where devoted to and meeting the requirements and qualifications for payment pursuant agricultural programs and an agreement with the state or federal government.
The state provides a property tax break to farmers whose land use falls under this provision. Taxpayers must notify the PVA of such land use.