Agricultural Land Use
The Kentucky Revised Statute 132.010 (9, 10, 11) defines
agricultural land as any tract of land, including all income
producing improvements of at least 10 contiguous acres in area
used for the production of livestock, livestock products,
poultry, poultry products and/or the growing of tobacco and/or
crops including timber, or where devoted to and meeting the
requirements and qualifications for payment pursuant agricultural
programs and an agreement with the state or Federal government.
The state provides a property tax break to farmers whose land use
falls under this provision.
Taxpayers must notify the PVA of such land use.