Classification Descriptions

  1. Primary Property
  2. Land Breakdown

Agricultural - 2a or 2b

A parcel of land with a minimum of 10 acres of which are 2a (actively farmed) producing an agricultural product for sale. Agricultural property may be either homestead or non-homestead.

Rural Vacant Land Class (RVLC) - 2b

Unplatted, non-agricultural rural property consisting of more than 5 acres of unimproved land.

Managed Forest - 2c

Unplatted, unimproved, non-agricultural land of at least 20 acres. The property must have a qualifying Forest Stewardship Plan in place but cannot be enrolled in SFIA, CRP, RIM or Rural Preserve.

Residential Homestead (RHS) - 1a

A non-agricultural property which contains the primary residence of the owner or a qualifying relative of the owner.

Residential Non-Homestead (RNHS) - 4b or 4bb

A property which is the primary residence of someone other than the owner or a qualifying relative of the owner. The property can consist of no more than 3 livable units.

Seasonal Recreational Residential (SRR)- 4c

A non-agricultural property that is not used as anyone's primary residence but is instead used as a secondary, weekend or vacation home.

Apartments - 4a

Residential non-homestead property consisting of 4 or more units.

Commercial/Industrial (C/I) - 3a

Property used primarily for income producing purposes.

Seasonal Commercial (Resorts)- 4c

Income producing property opened and available for less than 250 days per calendar year.

More Information

For applications or more information on property classification please contact the Assessor's Office located in the Historical Courthouse at 635 2nd Street SE or by calling 888-280-8311 or 320-983-8311.