Rural Land Classification
Agricultural Real Property NRS 361A
For properties not currently assessed as agricultural use, please contact our office at 775-423-6584, to get the process started.
For existing agricultural properties, click the following link to submit your Rural Land Declaration Form.
What is agricultural real property? Agricultural real property is:
• Land devoted to agricultural use for at least three (3) consecutive years.
• A parcel that includes at least 7 acres of land devoted to accepted agricultural practices.
• A parcel that is contiguous to other agricultural real property owned by the lessee.
• A parcel which is part of a business venture that produces a minimum gross income of $5,000 from agricultural pursuits.
What is an agricultural use assessment?
• Qualified parcels assessed as agricultural are valued for tax purposes using classifications and values set annually by the Department of Taxation.
• The values are based upon survey data of Nevada agriculture markets while other types of property are valued according to the regional real estate market.
• Deferred taxes are the difference between the agricultural taxes and the taxes that would have been paid had the parcel not been agriculturally assessed.
• Deferred taxes are a perpetual lien against the parcel until the deferred taxes are paid.
What qualifies a parcel for an agricultural use assessment?
• The owner of real property may apply to the county assessor for an agricultural use assessment by June 1 of any year.
• Provide documentation of the minimum gross income of $5,000 from agricultural pursuits. This may include, without limitation, leases, receipts, rent paid, account balance sheets, profit, and loss statements, audited financial statements and federal income tax returns.
• The county assessor determines the eligibility of agricultural use applications for properties 20 acres or larger.
• The Nevada Department of Taxation determines the eligibility of agricultural use applications for properties less than 20 acres.