Secure agricultural tax classifications in your state and make a positive impact on the environment.
Use our 50 state guide to find your state and learn more about how you can secure agriculture tax classifications for your property or commercial agriculture operations.
Georgia Constitution Article VII:
"Tangible real property, but no more than 2,000 acres of any single property owner, which is devoted to bona fide agricultural purposes shall be assessed for ad valorem taxation purposes at 75 percent of the value which other tangible real property is assessed"
Delaware Statute 8330 Agricultural use land.
"Land shall be deemed to be in agricultural use when devoted to the production for sale of plants and animals useful to man, including but not limited to: forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry and poultry products; livestock, including beef cattle, sheep, swine, horses, ponies, mules or goats, including the breeding and grazing of any or all of such animals; bees and apiary products; fur animals; trees and forest products; or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government."
ORS 308A.056: “farm use” in part, as follows:“Farm use” means the current employment of land for the primary purpose of obtaining a profit in money by:
• Raising, harvesting, and selling crops;
• Feeding, breeding, management, and sale of, or the production of, livestock, poultry, fur-bearing animals, or honeybees;
• Dairying and selling dairy products;
• Stabling or training equines;• Propagation, cultivation, maintenance, and harvesting of aquatic, bird, and animal species allowed by rules adopted by the State Fish and Wildlife Commission;
• On-site construction and maintenance of equipment and facilities used for qualifying farm activities;
• Preparation, storage, and disposal by marketing or otherwise, of the products or by-products raised on such land for human or animal use;
• Implementing a remediation plan to restore land to farm use;
•Any other agricultural or horticultural use, animal husbandry, or any combination thereof;
1. “Agricultural use” means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $5,000 from agricultural pursuits during the immediately preceding calendar year by:
(a) Raising, harvesting and selling crops, fruit, flowers, timber and other products of the soil;
(b) Feeding, breeding, management and sale of livestock, poultry, or the produce thereof, if the real property used therefor is owned or leased by the operator and is of sufficient size and capacity to produce more than one-half of the feed required during that year for the agricultural pursuit;
(c) Operating a feed lot consisting of at least 50 head of cattle or an equivalent number of animal units of sheep or hogs, for the production of food;
(d) Raising furbearing animals or bees;
SD Statute 10-6-31
Criteria for classification of land as agricultural. For tax purposes, land is agricultural land if it meets two of the following three criteria:
(1) At least thirty-three and one-third percent of the total family gross income of the owner is derived from the pursuit of agriculture ... or it is a state-owned public shooting area or a state-owned game production area as identified in § 41-4-8 and it is owned and managed by the Department of Game, Fish and Parks;
(2) Its principal use is devoted to the raising and harvesting of crops or timber or fruit trees, the rearing, feeding, and management of farm livestock, poultry, fish, or nursery stock, the production of bees and apiary products, or horticulture...
(3) It consists of not less than twenty acres of unplatted land or is a part of a contiguous ownership of not less than eighty acres of unplatted land....
"Land generally must consist of seven or more acres that were used in the preceding two years for the production for sale of crops, livestock, or livestock products."
TX Statue Title 1, Chapter 23:
") "Agricultural use" includes but is not limited to the following activities: cultivating the soil, producing crops for human food, animal feed, or planting seed or for the production of fibers; floriculture, viticulture, and horticulture; raising or keeping livestock; raising or keeping exotic animals for the production of human food or of fiber, leather, pelts, or other tangible products having a commercial value; and planting cover crops or leaving land idle for the purpose of participating in any governmental program or normal crop or livestock rotation procedure. The term also includes the use of land to produce or harvest logs and posts for the use in constructing or repairing fences, pens, barns, or other agricultural improvements on adjacent qualified open-space land having the same owner and devoted to a different agricultural use. The term also includes the use of land for wildlife management."
LA Statute Chapter 27: Guidelines for Application, Classification, and Assessment of Land Eligible to be assessed at Use Value.
"Bona Fide Agricultural Land--land devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man and agricultural land under a contract with a state or federal agency restricting its use for agricultural production. Bona Fide Horticultural Land--land devoted to the production for sale, in reasonable commercial quantities, of fruits, vegetables, flowers or ornamental plants, and horticultural land under a contract with a state or federal agency restricting its use for horticultural production."
Florida Statute 193.461: "...lands that are used primarily for bona fide agricultural purposes shall be classified agricultural. The term “bona fide agricultural purposes” means good faith commercial agricultural use of the land."
The statute broadly defines the activities that qualify as an agricultural use and specifically includes bees.
NH Statute 21:34:
"The words "agriculture'' and "farming'' mean all operations of a farm, including: ...
...(6) The raising and sale of livestock which shall include but not be limited to all beef and dairy cattle, steer, oxen, goats, sheep, swine, horses, mules or other equidae, as well as domesticated strains of buffalo, bison, llamas, alpacas, emus, ostriches, poultry, rabbits, yaks, elk (Cervus canadensis), fallow deer (Dama dama), red deer (Cervus elephus), and reindeer (Rangifer tarandus).
(5) The breeding, boarding, raising, training, riding instruction, and selling of equines.
(6) The commercial raising, harvesting, and sale of fresh water fish or other aquaculture products.
(7) The raising, breeding, or sale of poultry or game birds.
(8) The raising of bees. ..."
M.R.S 152(2): "Agricultural products" means those plants and animals and their products that are useful to humans and includes, but is not limited to, forages and sod crops, grains and feed crops, dairy and dairy products, poultry and poultry products, bees and bees' products, livestock and livestock products and fruits, berries, vegetables, flowers, seeds, grasses and other similar products, or any other plant, animal or plant or animal products that supply humans with food, feed, fiber or fur. "Agricultural products" does not include trees grown and harvested for forest products."
132.450 Assessment -- Special procedure and provision for assessing real property at agricultural or horticultural value:
"Agricultural land is defined as any tract of 10 acres or more used for the production of crops, livestock, tobacco or timber, any tract of five acres or more used for commercial aquaculture, or any tract meeting the requirements for payments for a participation in an agricultural program based on a contract with the state or federal government. Horticultural land is any tract of five or more acres used for the commercial cultivation of a garden or orchard, or for raising fruits, nuts, vegetables, flowers or ornamental plants."
"New Mexico Legislature has given special valuation status to agricultural land (7-36-20 NMSA 1978). Qualified owners of such land must register their land by the last day of the 30-day Protest Period (if not already registered) and must be prepared to prove that agriculture is the primary use of the land. For the purpose of the section, agricultural use generally means the use of land for the production of plants, crops, trees, forest product, orchard crops, livestock, poultry or fish. The term also includes the use of land that meets the requirements for payment of other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government."
OK Statute Title 68-1352:
"As used in the Oklahoma Sales Tax Code, the terms "farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" shall be deemed to include the planting, growing, cultivation and harvesting of shrubs, flowers, trees and other plants for sale in the wholesale division of a nursery operation and the planting, growing, cultivation and harvesting of sod by commercial growers of sod."
“Colorado Revised Statutes: Agriclutural land is defined as:
• A parcel of land, whether located in an incorporated or unincorporated area, and despite the uses for which such land is zoned, that was used the previous two years and presently is used as a farm or ranch or being restored through conservation practices...
• A parcel of land that has at least 40 acres of forest land with a forest management plan. The land must be used to produce tangible wood products that originate from the productivity of the land for the primary purpose of obtaining a monetary profit.
• A parcel of land that consists of at least 80 acres, or of less than 80 acres if such parcel does not contain any residential improvements, and that is subject to a perpetual conservation easement...
Find out more here.
SC: What qualifies for Agriculture use?
"CROPLAND: To qualify for cropland or pasture, the tract must be ten (10) acres or more. Tracts of less than (10) acres which are contiguous to other such tracts which, when added together, meet the minimum acreage requirement, are treated as a qualifying tract. Cropland tracts of less than ten (10) acres may qualify if the owner earned $1000 of gross farm income for at least three of the five taxable years preceding the year of the application for agricultural use..."
Iowa Statute 353.2:
" "Farmland" means those parcels of land suitable for the production of farm products."
" "Farm products" means those plants and animals and their products which are useful to people and includes but is not limited to forages and sod crops, grains and feed crops, dairy and dairy products, poultry and poultry products, livestock, fruits, vegetables, flowers, seeds, grasses, trees, fish, honey, and other similar products, or any other plant, animal, or plant or animal product which supplies people with food, feed, fiber, or fur."
WV Statute: 110-1A
The term "agriculture" shall mean cultivation of the soil, including the planting and harvesting of corps and the breeding and management of livestock. See W. Va. Code '11-5-3. Unless the context requires a more limited meaning, the term "agriculture" includes "horticulture" and "grazing". In this context, the term "agriculture" shall mean the production of food, fiber, and ornamental woodland products, by means of cultivation, tillage of the soil and by the conduct of farm animal, livestock, dairy, apiary, equine or poultry husbandry, and the practice of horticulture, or any other plant or farm animal production and all farm practices related, usual or incidental thereto, including storage, packing, shipping and marketing, but not including any manufacturing, milling or processing of such products by persons other than the producer thereof.
"The New Jersey Farmland Assessment Act of 1964 permits farmland and woodland actively devoted to an agricultural or horticultural use to be assessed at its productivity value."
"Generally accepted agricultural/horticultural practices include the raising of bees on the land to produce bees and bee products, where the land surrounding the hives is managed in a way to support the productivity of the bees."
"Agricultural real property includes parcels used partially or wholly for agricultural operations, with or without buildings, and parcels assessed to the department of natural resources and valued by the state tax commission. As used in this subdivision, “agricultural operations” means the following:
(i)Farming in all its branches, including cultivating soil.
(ii)Growing and harvesting any agricultural, horticultural, or floricultural commodity.
(iv) Raising livestock, bees, fish, fur-bearing animals, or poultry.
(v) Turf and tree farming. Performing any practices on a farm incident to,or in conjunction with, farming operations."
Wisconsin Statute Chapter Tax 18: Assessment of Agricultural Property
" An assessor shall classify as agricultural land devoted primarily to agricultural use. Land devoted primarily to agricultural use shall typically bear physical evidence of agricultural use, such as furrows, crops, fencing or livestock, appropriate to the production season. If physical evidence of agricultural use is not sufficient to determine agricultural use, the assessor may request of the owner or agent of the owner such information as is necessary"
Utah Farmland Asessement Act (or Greenbelt Act):
Private farmland can qualify for assessment and taxation under the Farmland Assessment Act if the land:
is at least five contiguous acres in area. Land less than five acres may qualify where devoted to agricultural use in conjunction with other eligible acreage under identical legal ownership. Land used in connection with the farmhouse, such as landscaping, etc. cannot be included in the acreage for FAA eligibility.
is actively devoted to agricultural use, and the operation is managed in such a way that there is a reasonable expectation of profit;
has been devoted to agricultural use for at least two successive years immediately preceding the tax year in which application is made; and
meets average annual (per acre) production requirements.
MT Code 15-1-101: The term "agricultural" refers to:
(i) the production of food, feed, and fiber commodities, livestock and poultry, bees, biological control insects, fruits and vegetables, and sod, ornamental, nursery, and horticultural crops that are raised, grown, or produced for commercial purposes; and ....
MT Code 15-7-202: Contiguous parcels of land totaling 160 acres or more under one ownership are eligible for valuation, assessment, and taxation as agricultural land each year that none of the parcels is devoted to a residential, commercial, or industrial use.
MN Statute 273.13:
"For the purposes of classifying land for property tax purposes, the term “agricultural products” includes the production for sale of: a) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains, bees, and apiary products by the owner..."
Wyoming Property Tax
""Agricultural land" means contiguous or noncontiguous parcels of land presently being used and employed for the primary purpose of providing gross revenue from agricultural or horticultural use or any combination thereof unless part of a platted subdivision. Individual parcels of thirty five (35) acres or more within a subdivision may be considered for agricultural classification pursuant to W.S. 39-13-103 (b)(x)(B)(II). Agricultural land shall generally include land that is actively farmed, ranched or is used to raise timber for timber products (firewood will not be considered a timber product for agricultural classification purposes) to obtain a fair rate of return."
WA Statue 84.34.020:
""Farm and agricultural land" means:
(a) Any parcel of land that is twenty or more acres or multiple parcels of land that are contiguous and total twenty or more acres:
(i) Devoted primarily to the production of livestock or agricultural commodities for commercial purposes;..."
Indiana Code Section 6-1.1-4-13: Agricultural Land: Assessment
"In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use."
PA Clean and Green Tax Assessment:
"Clean and Green is a preferential tax assessment program, that bases property taxes on use values rather than fair market values. This ordinarily results in a tax savings for landowners. The Pennsylvania General Assembly enacted the program in 1974 as a tool to encourage protection of the Commonwealth's valuable farmland, forestland and open spaces...
WHAT ARE THE ELIGIBILITY REQUIREMENTS? A property must be ten acres in size, and in Agricultural Use, Agricultural Reserve, or Forest Reserve. Agricultural Use applications may be less than 10 acres in size if the property is capable of generating at least $2,000 annually in farm income."
Rhode Island Farmland Classification:
"Land classified as farmland must be actively devoted to agricultural or horticultural use, using normally acceptable practices, in the production of plants and animals useful to man including but not limited to: forages and sod; fruits of all kinds including nuts, berries, grapes and vegetables; floral, ornamental and greenhouse products; poultry and poultry products; sheep and sheep products; livestock including beef cattle, swine, horses and mules, the stabling of horses; the commercial breeding or grazing of any or all such animals for the production of meat, milk, fiber in saleable livestock; and the production of fish, shellfish, plant material and fish products through aquacultural practices."
NE Administrative Code Ch 14: "Agricultural land and horticultural land is a parcel of land primarily used for agricultural or horticultural purposes. This includes wasteland lying in or adjacent to and in common ownership or management with other agricultural land and horticultural land. Agricultural land and horticultural land does not include any land directly associated with any building or enclosed structure."
§ 105-277.3. Agricultural, horticultural, and forestland - Classifications
"(1) Agricultural land. - Individually owned agricultural land consisting of one or more tracts, one of which satisfies the requirements of this subdivision... the tract must meet the income requirement for agricultural land and must consist of at least 10 acres that are in actual production. Land in actual production includes land under improvements used in the commercial production or growing of crops, plants, or animals.
(2) Horticultural land. - Individually owned horticultural land consisting of one or more tracts, one of which consists of at least five acres that are in actual production and that, for the three years preceding January 1 of the year for which the benefit of this section is claimed, have met the applicable minimum gross income requirement. Land in actual production includes land under improvements used in the commercial production or growing of fruits or vegetables or nursery or floral products. "
"The primary test used by the Department is directly related to the phrase "actively used." While the Department has published formal regulations and procedures which are available to the public, they can be summarized as follows:
(a) What is the nature of the agricultural activity? Is the land tilled or is it in pasture or woodland (see Woodland Eligibility section), or a combination? (b) Is the agricultural activity truly a bonafide agricultural activity that is generally recognized as such by the agricultural community?
(c) Is the agricultural activity the primary use of the land or does it appear that the primary use is non-agricultural?
(d) Is the agricultural use a continuing operation or only temporary in nature?"
"Agricultural land" shall mean land most suitable for pasturage or cultivation.
"Farm residential land" shall mean any tract of land upon which a leaseholder resides not exceeding one hundred sixty (160) acres in size existing on July 1, 1978, which is utilized for agricultural purposes. Provided, however, that farm residential land may consist of two (2) noncontiguous tracts not exceeding one hundred sixty (160) acres in the aggregate ..."
ND Statute Title 47: ""Agricultural land" means land capable of use in the production of agricultural crops, livestock or livestock products, poultry or poultry products, milk or dairy products, or fruit and other horticultural products but does not include any land zoned by a local governmental unit for a use other than, and nonconforming with, agricultural use, but does not include any oil, gas, coal, or other minerals underlying the land, any interest in minerals, separate from the surface, whether acquired by lease or otherwise, or any easements or tracts of land acquired in connection with the extraction, refining, processing, or transportation of minerals."
California Property Tax:
California has two avenues to obtain agricultural tax benefits: The Urban Agriculture Incentive Zones Act (Assembly Bill 551) and the Williamson Act.
The Urban Agricultural Incentive Zones Act allows city governments to designate areas within their boundaries as “urban agriculture incentive zones.” In these areas, landowners who sign a contract to commit their land to agricultural use for at least five years will get a reduction in their property taxes. Specifically, their parcel’s property tax assessment will be based on the agricultural value of the land rather than the market-rate value of the land.
– Urban agriculture incentive zones can only be established in areas that:
Fall within a US Census designated urban area of 250,000 people or more.
Have not been covered by Williamson Act contracts within the preceding three years
– To be eligible, individual parcels must be:
At least 0.1 acre in size and no larger than 3 acres
Completely dedicated toward commercial or noncommercial agricultural use
Free of any dwellings and only have physical structures that support the agricultural use of the site
– Each year the assessment basis of land under contract will be based on the average per acre value of irrigated cropland in California as reported by the US Department of Agriculture’s National Agricultural Statistics Service. In 2012, this was $12,000 per acre.
– If a landowner breaks the five-year contract, they are obligated to pay back the tax benefit that they received.
The law enables cities and counties to take action, but it does not create any urban agriculture incentive zones itself. Instead, cities and counties must go through the process of passing ordinances creating zones within their jurisdictions. Once those are established, landowners can begin signing contracts with the cities and then begin to see the property-tax benefit.
The Williamson Act is also known as the Land Conservation Act. 53 of California’s 58 counties have opted to participate. Private landowners voluntarily restrict their land to agricultural and compatible open space uses under minimum 10-year rolling term contracts with local governments. In return, restricted parcels are assessed for property tax purposes at a rate consistent with their actual use, rather than potential market value.
Only land located within an agricultural preserve is eligible to participate. An agricultural preserve defines the boundary of an area within which a city or county is willing to enter into contracts with landowners. The boundary is designated by resolution of the board of supervisors or city council.
The rules of each agricultural preserve specify the uses allowed. Generally, any commercial agricultural use will be permitted within an agricultural preserve.
Landowners interested in enrolling land in a contract should contact their local planning department for application forms and instructions.
Read about the Williamson Act Here
TN Greenbelt Act:
" For land to qualify as agricultural, it must be at least 15 acres, including woodlands and wastelands, and either: (1) constitutes a farm unit engaged in the production or growing of agricultural products; or (2) has been farmed by the owner or the owner’s parent or spouse for at least 25 years and is used as the residence of the owner and not used for any purpose inconsistent with an agricultural use."
(A) Agricultural land, pasture land, and timber land valuation shall be based on the productivity of the agricultural land, pasture land, or timber land soil.
(B) Agricultural land, pasture land, and timber land guidelines shall be developed based on the typical or most probable use of the soils for agricultural land, pasture land, and timber land in the region.
CT General Statute 1-1q:
"Except as otherwise specifically defined, the words
“agriculture” and “farming” shall include cultivation of the
soil, dairying, forestry, raising or harvesting any agricultural or
horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, including horses, bees, poultry, fur-bearing animals and wildlife... The term “farm” includes farm buildings, and accessory buildings thereto, nurseries, orchards, ranges, greenhouses, hoophouses and other temporary structures or other structures used primarily for the raising and, as an incident to ordinary farming operations..."
Idaho Statute Title 63 Chapter 6: Exemptions from Taxation
" ... land which is actively devoted to agriculture shall be eligible for appraisal, assessment and taxation as agricultural property each year it meets one (1) or more of the following qualifications:
(a) The total area of such land, including the homesite, is more than five contiguous acres, and is actively devoted to agriculture ...
(b) The area of such land is five contiguous acres or less and such land has been actively devoted to agriculture within the meaning of subsection (1)(a) of this section during the last three (3) growing seasons..."
OH Statute 5703-25 Classification of Real Property.
(1) "Agricultural land and improvements" - The land and improvements to land used for agricultural purposes, including, but not limited to, general crop farming, dairying, animal and poultry husbandry, market and vegetable gardening, floriculture, nurseries, fruit and nut orchards, vineyards and forestry.
"Land is used for agricultural or horticultural purposes if it is used primarily and directly to raise or grow the following for sale in the regular course of business:
1. Animals, including, but not limited to, dairy cattle, beef cattle, poultry, sheep, swine, horses, ponies, mules, goats, bees and fur- bearing animals, or products derived from the animals.
2. Fruits, vegetables, berries, nuts and other foods for human consumption, feed for animals, tobacco, flowers, sod, trees, nursery or greenhouse products.
3. Forest products under a forest management"
MO Statute 137.016. "Agricultural and horticultural property", all real property used for agricultural purposes and devoted primarily to the raising and harvesting of crops; to the feeding, breeding and management of livestock which shall include breeding, showing, and boarding of horses; to dairying, or to any other combination thereof; and buildings and structures customarily associated with farming, agricultural, and horticultural uses. Agricultural and horticultural property shall also include land devoted to and qualifying for payments or other compensation under a soil conservation or agricultural assistance program under an agreement with an agency of the federal government...."
VT Use Value Appraisal Program:
1. The land must be “agricultural land,” meaning it is:
In active use to grow hay or cultivated crops, pasture livestock or to cultivate trees bearing edible fruit or produce an annual maple product, and which is 25 acres or more in size except as provided below. There shall be a presumption that the land is used for agricultural purposes if:
It is owned by a “farmer” and is part of the overall farm unit (a “farmer” is one who earns at least one-half of the farmer's annual gross income from the business of farming...
It is used by a farmer as part of his or her farming operation under written lease for at least three years; ... "
KSA 79-1476: “valuations shall be established for each parcel of land devoted to agricultural use upon the basis of the agricultural income or productivity attributable to the inherent capabilities of such land.”
Valuations differ from county to county: "The county appraiser is responsible for discovering, listing, classifying and valuing all taxable property within the county in accordance with the applicable state laws in a uniform and equal manner."
VA Statute 58.1-3230
""Real estate devoted to agricultural use" shall mean real estate devoted to the bona fide production for sale of plants and animals useful to man under uniform standards prescribed by the Commissioner of Agriculture and Consumer Services in accordance with the Administrative Process Act (§ 2.2-4000 et seq.), or devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government."
Hawaii Statute Chapter 205: Important Agricultural Lands:
"..."important agricultural lands" means those lands, identified pursuant to this part, that:
1. Are capable of producing sustained high agricultural yields when treated and managed according to accepted farming methods and technology;
2. Contribute to the State's economic base and produce agricultural commodities for export or local consumption; or
3. Are needed to promote the expansion of agricultural activities and income for the future, even if currently not in production."
Illinois Statute Chapter 35, Article 1, Section 60: Farm.
" When used in connection with valuing land and buildings for an agricultural use, any property used solely for the growing and harvesting of crops; for the feeding, breeding and management of livestock; for dairying or for any other agricultural or horticultural use or combination thereof; including, but not limited to, hay, grain, fruit, truck or vegetable crops, floriculture, mushroom growing, plant or tree nurseries, orchards, forestry, sod farming and greenhouses; the keeping, raising and feeding of livestock or poultry, including dairying, poultry, swine, sheep, beef cattle, ponies or horses, fur farming, bees, fish and wildlife farming..."
Agricultural and Forest Property: "All real property used for raising, harvesting, and selling crops or for the feeding, breeding, management, raising, sale of, or the production of livestock, including beef cattle, sheep, swine, horses, ponies, mules, poultry, fur-bearing animals, honeybees, and fish, or for dairying and the sale of dairy products, or for the growing and sale of timber and forest products, or any other agricultural or horticultural use or animal husbandry and any combination thereof."
AS 29.45.060. Farm or Agricultural Land (Section F): "..."Farm use" means the use of land for profit for raising and harvesting crops, for the feeding, breeding, and management of livestock, for dairying, or another agricultural use, or any combination of these. To be farm use land, the owner or lessee must be actively engaged in farming the land, and derive at least 10 percent of yearly gross income from the land."
ARS 42-12152 Criteria for classification of property used for agricultural purposes.
"1. The primary use of the property is as agricultural land and the property has been in active production according to generally accepted agricultural practices for at least three of the last five years.
2. Any noncontiguous parcels must be managed and operated on a unitary basis along with the rest of the overall agricultural operation, with each parcel making a functional contribution to the whole agricultural operation.
3. There must be a reasonable expectation of the agricultural operation generating an operating profit, exclusive of land cost, from the agricultural use of the property. Some of the considerations for a "reasonable expectation of operating profit""