2024 Inundated Land Information and Applications

NOTICE TO NELSON COUNTY LANDOWNERS

 

Applications will be accepted for the classification of Inundated Agricultural Land in Nelson County for the 2024-tax year.  These applications can be obtained through your local Nelson County Tax Director.  Application deadline is March 31, 2024.

 

Guidelines are as follows:

¨     The property must be classified as agricultural.

¨     The inundated area must be unsuitable for growing crops or grazing farm animals for two consecutive growing seasons or more.

¨     The inundated area must be at least ten contiguous acres.

¨     Revenue produced during the most recent prior year from the inundated area cannot exceed the county average revenue per acre for noncropland, $7.85.

¨     Revenue includes any income from cash rent, CRP, preventive plant, disaster payments, water bank, U.S.F. & W. easements, etc.

¨     WRP (Wetlands Reserve Program) acres are not eligible. 

¨     One application must be made for each assessment parcel.

¨     Application must be accompanied by a 2023 FSA aerial map with the inundated acres marked in red.

 

Guidelines are as follows for inundated land affected by Stump Lake flooding:

¨     The property must be classified as agricultural.

¨     The inundated area must be unsuitable for growing crops or grazing farm animals for two consecutive growing seasons or more.

¨     Flooded area must be below the elevation of 1453.

¨     Revenue produced during the most recent prior year from the inundated area cannot exceed the county average revenue per acre for noncropland, $7.85.

¨     Revenue includes any income from cash rent, CRP, preventive plant, disaster payments, water bank, U.S.F. & W. easements, etc.

¨     WRP (Wetlands Reserve Program) acres are not eligible.

¨     One application must be made for each assessment parcel.

¨     Application must be accompanied by a 2023 FSA aerial map with the inundated acres marked in red.

 

Land which may not qualify as inundated, even though it was underwater at some time during the year includes the following:

¨     Land, which was originally planted, but then flooded.

¨     Land that was not planted because of flooding and later dried so that the soil is suitable to be worked in preparation for the next season.

¨     Land, which could have been worked in the fall, but was not, does not qualify.

¨     This is considered a “management decision.”

 

For further questions, please contact your local township assessor or the Nelson County Tax Director.