The Agricultural Use Application, printed on the form as the Special Agriculture Real Property Assessment Application, is the Anderson County Assessor's form for asking that a tract be assessed as agricultural real property. It is one of the Anderson County property tax forms, and the form says it must be filed on or before the first penalty date, January 15th. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the official source link.
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What is Agricultural Use Application – Anderson County, SC?
The Agricultural Use Application, printed as the Special Agriculture Real Property Assessment Application, is the Anderson County Assessor's form on which a property owner asks to have a tract of land classified and assessed as agricultural real property under South Carolina law.
The form collects the parcel number, the owner's contact details and deed book and page, the intended uses of the parcel, and the acreage in timberland, cropland and pasture. It then asks eight numbered questions about covenants, contiguous tracts, farm income, other uses of the land, improvements, family ownership since December 31, 1983 and corporate ownership. The owner certifies that the property meets the requirements as of January 1st of the current tax year and authorizes the assessor to verify farm income with the D.O.R, the Internal Revenue Service or the Agricultural Stabilization and Conservation Service.
The back of the form quotes the definition of agricultural real property in S.C. Code 12-43-230(a) and the qualification rules in S.C. Code 12-43-220(d)(1). It also explains roll-back taxes and the notice of a change in use. The Assessor's page adds that agricultural use is not an exemption: when the use changes, roll-back taxes apply.
This form is not the legal residence application or the homestead exemption application, which the Assessor's page describes as separate filings.
Who needs to file Agricultural Use Application – Anderson County, SC?
Owners of real property in Anderson County who want a tract assessed as agricultural real property file this application with the Assessor's Office. The tract must be used to raise, harvest or store crops, to feed, breed or manage livestock, or to produce plants, trees, fowl or animals useful to man.
Size and use conditions printed on the form:
- Timberland must be five acres or more and devoted to growing trees for commercial use. Smaller tracts qualify if they are under the same management system as a qualifying tract or owned together with qualifying non-timberland tracts.
- Non-timberland (cropland) must be ten acres or more. Smaller tracts qualify if contiguous tracts with identical ownership meet the minimum together, or if the applicant earned at least $1,000 gross farm income in at least three of the five relevant years and the family-ownership condition since December 31, 1983 is met.
- Recreation, fishing clubs, hunting clubs and vacant land lying dormant do not qualify.
Corporations answer the shareholder and citizenship questions in item 8. An owner's authorized agent must submit a POA Form with the application.
When to file Agricultural Use Application – Anderson County, SC
File the application on or before the first penalty date for taxes due for the first tax year in which the special assessment is claimed, which the form gives as January 15th. If it is filed after that date, the agricultural classification must be denied for that tax year, and the form says penalties will not be waived by the office. Submitting the application does not remove the tax liability.
The Assessor's page says the filing period is year-round, but applications received later in the year may not be reflected in the initial tax bill, so it asks owners to file as soon as feasible once a property first qualifies. After the use is approved, the page says no further application is needed until the property stops being used for agriculture or is transferred. The owner must notify the assessor within six months of a change in use.
Documents you need
- A copy of "Schedule F": attach it if you answer YES to item 3, that you file a farm-income tax return in South Carolina.
- A list of the "immediate family" member's name(s), their relationship to you and their dates of ownership: attach it if you answer YES to item 7 (ownership since at least December 31, 1983 and agricultural classification for tax year 1983).
- POA Form: an authorized agent signing for the owner must submit it with the application; the form says to ask the Assessor's office or website for it.
- Parcel numbers of the other qualifying tracts: list them on the form if you answer YES to item 2(A) or 2(B).
- A written explanation: required on the form if you answer YES to item 5, that part of the tract is used for something other than agricultural profit.
How to fill out Agricultural Use Application – Anderson County, SC
Enter parcel and owner details
Write the parcel number and current year at the top, then the owner's name and mailing address, email address and deed book and page.
Describe the intended uses
Under "What is (are) the intended use(s) for this parcel?" be specific and list all uses of the parcel.
Enter acreage and crop details
Give the total number of acres, then the cropland acres with the type of crops and whether harvested, and the pasture acres with the type of livestock raised.
Complete the timberland section
Enter the number of timberland acres and the type of timber harvested, mark NO or YES for actively growing trees for commercial use, and if yes give the date of the last and next harvest.
Answer covenants and contiguous tracts
Item 1: mark whether the property is subject to covenants or restrictions. Item 2: answer (A) and (B) on contiguous tracts, and if yes to either, list all parcel numbers for the qualifying tracts.
Answer the farm income questions
Item 3: mark whether you file a farm-income tax return in South Carolina and attach "Schedule F" if yes. Item 4: mark whether gross farm income on this tract was $1,000 or more in three of the last five years.
Report other uses and improvements
Item 5: mark whether any portion is used for anything other than agricultural profit and explain if yes. Item 6: list all improvements, including houses, mobile homes, farm buildings, cell towers, solar panels and commercial buildings.
Answer the 1983 ownership question
Item 7: mark whether the current owner or an immediate family member has owned the property since at least December 31, 1983 and it was agricultural for tax year 1983. If yes, attach the list of names, relationships and ownership dates.
Complete the corporation questions
Item 8, only if a corporation owns the property: answer a) more than ten shareholders, b) a shareholder who is not an individual (other than an estate), and c) whether you are a U.S. citizen.
Read the certification and sign
The certification states the property qualifies as of January 1st of the current tax year and authorizes income verification. Sign as owner, enter the date and a phone number; an authorized agent must attach the POA Form.
Review and download the completed PDF
Check that every question is answered and the attachments match your answers. Download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit Agricultural Use Application – Anderson County, SC
Deliver the completed application and all required documentation to the Anderson County Assessor. The form puts sole responsibility for complete and successful delivery on the applicant.
- In person or by mail: Anderson County Assessor, 401 E River Street, Anderson, SC 29624. The Assessor's page lists office hours of Monday through Friday, 8:30 a.m. to 5:00 p.m.
- Telephone, fax and email: the form prints Tel: (864) 260-4208, Fax: (864) 260-4099 and Email: [email protected]. The form does not say which of these the office accepts for filing, so confirm with the office before relying on fax or email.
Sign the form, answer every "MUST SELECT ONE" question and attach the documents the answers call for. The form states that incomplete, unsigned and unsupported applications will not be processed. An authorized agent must include the POA Form. Keep a copy for your files, as the form advises. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting an incomplete, unsigned or unsupported application; the form says these will not be processed.
- Filing after January 15th, the first penalty date, and expecting agricultural classification for that tax year; the form says it must be denied.
- Leaving a "MUST SELECT ONE" question without a YES or NO answer.
- Answering YES to item 3 without attaching a copy of "Schedule F".
- Answering YES to item 7 without attaching the list of immediate family members, their relationship and their dates of ownership.
- Having an agent sign for the owner without submitting the POA Form with the application.
- Assuming that filing the application removes tax liability or that the office will waive penalties; the form says it does neither.
- Not notifying the assessor within six months after the land stops being used for agriculture; the form states a penalty and interest apply.
Frequently asked questions
What is the Anderson County Agricultural Use Application?
It is the Anderson County Assessor's form, printed as the Special Agriculture Real Property Assessment Application, for asking that a tract be classified and assessed as agricultural real property. The form lists the use, acreage and ownership facts the Assessor reviews.
When is the Anderson County agricultural use application due?
On or before the first penalty date for the first tax year in which the classification is claimed, which the form gives as January 15th. A later filing means the agricultural classification must be denied for that tax year.
How many acres do I need to qualify for agricultural use?
Timberland tracts must be five acres or more and non-timberland (cropland) tracts ten acres or more. Smaller tracts can qualify under conditions on the form, such as same management, contiguous tracts with identical ownership, or farm income in three of five years.
What do I attach to the agricultural use application?
Only what your answers require: "Schedule F" if you file a South Carolina farm-income return (item 3), a family-ownership list if you answer YES to item 7, and a POA Form if an agent signs for the owner.
Is agricultural use an exemption, and what are roll-back taxes?
No, the Assessor's page says agricultural use is not an exemption. If the land moves to a non-agricultural use, roll-back taxes apply for the year of change and the preceding three tax years in which it was taxed as agricultural.
Do I have to notify the Assessor if the use of my land changes?
Yes. The owner must notify the assessor within six months of a change in use. The form states that failing to do so brings a penalty and interest in addition to other penalties provided by law.
Can I fill out the Anderson County agricultural use application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Anderson County and does not file the application; you deliver it to the Assessor's Office yourself.
Where do I send the agricultural use application in Anderson County?
Deliver it to the Anderson County Assessor, 401 E River Street, Anderson, SC 29624. The form also prints the phone (864) 260-4208, fax (864) 260-4099 and email [email protected]; ask the office which methods it accepts.
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