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What happens if you enroll in Clean and Green, then wish to sell all of your land to another person. Will the sale trigger a rollback tax?
A transfer of land to another owner will not trigger a rollback tax if the contiguous area of the land enrolled in Clean & Green is not divided. If the buyer changes the use to one that is not eligible for the program, then the buyer pays the rollback tax, because the person who changed the use is responsible.
If you wish to subdivide or sell part of your land, there are special considerations for "separation" or "split-off." These actions may or may not trigger a rollback tax, depending on the situation.
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If your land meets the minimum qualifications, it may be eligible to be taxed based on its "use value" rather than its "market value." There are three land classes that may qualify for a preferential assessment.
To be eligible for this category, you must meet the following qualifications:
There is a $50 one-time, non-refundable application fee per property. There is also a recording fee of $17 for 4 pages and 4 names. The recording fee will be refunded if the application is denied.
The deadline is June 1st. The application shall be effective the tax year commencing the calendar year immediately following the deadline. In years when a county implements a countywide reassessment, the deadline is October 15th.
Request an application, in writing, by telephone, or in person from the Fayette County Assessment Office.
Download a copy (PDF) of the application form.
For more information, you may obtain official publications from your state representative or online.