Wyo. Code R. 011-0006-10
Effective Date: 02/23/2011 to 06/02/2014
Rule Type: Superceded Rules & Regulations
Reference Number: 011.0006.10.02232011
Section 1. Authority.
These rules are promulgated under authority of W.S. 39-11-102(b).
Section 2. Purpose.
These rules are intended to describe the methods and procedures to be used for designating land as either agricultural or non-agricultural.
Section 3. Definitions.
For the purposes of these rules, the definitions set forth in Wyoming Statutes Title 39, as amended, are incorporated by reference. In addition, the following definitions shall apply:
(a.) "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. (i.) "Agricultural" means cultivation of the soil, the production of forage or crops, production of timber products; or the rearing, feeding, or management of livestock in domestic or captive environments consistent with the land's capability to produce. (ii.) "Primary purpose of obtaining a monetary incentive" means during the year preceding the assessment year the owner of non-leased land has derived annual gross revenues of not less than five hundred dollars ($500.00) from the marketing of agricultural products from the agricultural operation that includes the subject land and for leased land, the lessee has derived annual gross revenues of not less than one thousand dollars ($1,000.00) from marketing of agricultural products when conducted consistent with the lands capability to produce. (A.) Classification for a production year shall not be affected: (1.) by independent intervening causes of production failure or non-productive use beyond the control of the owner or lessee; or (2.) when the producer causes a marketing delay for economic advantage. (3.) by participation in a bona fide conservation program, in which case proof by an affidavit showing qualification in a previous year shall suffice; or (4.) when the producer has planted a crop that will not yield an income in the tax year; or (B.) The assessor shall also consider that certain activities which appear to be agricultural in nature do not by themselves qualify land for agricultural assessment. The activity, by itself, either does not raise the expectation of monetary incentive consistent with the capability of the land to produce or occurs after the agricultural product has been raised and harvested.
(1.) Activities on land which occur after the crop is harvested or animal has been raised do not qualify land for agricultural assessment. A storage activity by a non-producer does not qualify property for agricultural assessment. Processing activities, whether or not by a producer, such as pasteurizing and bottling milk, cheese making, honey candy manufacturing or slaughtering, dressing and packing meat do not qualify land for agricultural assessment.
a. In general, processing begins with those activities typically carried out at the first level of trade beyond production, which activities enhance the value of primary agricultural products. Milling grain, pasteurizing milk, packaging vegetables and milling timber constitute processing. Packaging products for transport to either the wholesale or retail markets does not constitute processing, but packaging them for sale does. The test is whether the packaging used for transport is suitable packaging for retail sale. Storage within the wholesale trade constitutes processing, as would slaughter of livestock. The producer's interim storage or slaughter prior to sale to a wholesaler or other middleman is not processing.
b. For silage, while the final product is different from the product as initially stored, the process shall still be considered a primary production activity.
(2.) Grazing on land by any animal kept as a hobby will not be considered agricultural unless accompanied by other agricultural activities, which would produce a monetary incentive and are consistent with the land's capability to produce.
(3.) Harvesting firewood, shrubs or seeds that grow wild on the land will not qualify land as agricultural unless accompanied by other agricultural activities, which would produce a monetary incentive and are consistent with the land's capability to produce.
(4.) The activity of hunting or harvesting game animals or birds will not qualify land as agricultural unless accompanied by other agricultural activities which would produce a monetary incentive and are consistent with the land's capability to produce.
(b.) "Platted Subdivision" means for the purpose of Chapter 13 of Title 39, the creation of a lot, parcel, or other unit of land; or division of a lot, parcel, or other unit of land into one or more parts that has received approval from the governing body in whose jurisdiction the property resides at the time of creation and is recorded in the records of the county clerk.
(c.) "Non-agricultural lands" shall include but not be limited to lands as described in the State of Wyoming market valuation of Residential, Commercial and Industrial Lands as published by the Department of Revenue, Ad Valorem Tax Division:
In determining the fair market value for tax purposes of non-agricultural lands as defined in these Rules, the appraiser shall use the methods outlined in Chapter 9, section 6 of these Rules.
The following form is prescribed as the sworn affidavit for use by all county assessors pursuant to Wyoming Statute 39-13-103(b)(x)(A). The sworn affidavit shall be available in the county assessor's office upon request. Any producer wishing to receive agricultural classification of his/her land shall provide the prescribed sworn affidavit, as well as supporting documentation, to the county assessor.
Assessment Year:
Owner Name(s): _____ Mailing Address: _____
Legal Description of Property (if lengthy, please attach): ________
Parcel Number(s): ________
Wyoming statute provides that contiguous or noncontiguous parcels of land under one (1) operation owned or leased shall qualify for classification as agricultural land if the land meets each of the following four qualifications (initial all that apply):
1. The land is presently being used and employed for an agricultural purpose. Initial the applicable classification:
☐ Cultivation of the soil for production of crops
☐ Production of timber products or grasses for forage
☐ Rearing, feeding, grazing or management of livestock
2. The land is not part of a platted subdivision. Pursuant to §39-13-103(b) (x) (B) (II) individual subdivision parcels of thirty-five (35) acres or more “which otherwise qualifies as agricultural land” may be considered for agricultural classification.
3. Initial the applicable statement:
☐ The land is not leased land and the owner has derived annual gross revenues of not less than five hundred dollars ($500.00) from the marketing of agricultural products from the subject land.
☐ The land is leased and the lessee has derived annual gross revenues of not less than one thousand dollars ($1,000.00) from the marketing of agricultural products. The applicant must provide name and address of lessee.
Lessee Name: ________
Mailing Address: ________
4. The land has been used consistent with the land’s size, location and capability to produce as an agricultural operation as defined by Department of Revenue Rules and the Mapping & Agricultural Manual as published by the Department of Revenue (please initial).
If the land has not met the requirements of 3 and 4 above, I state that at least one of the following occurred (initial all that apply). Please attach an explanation of all that apply.
☐ The land has experienced an intervening cause of production failure beyond my control.
☐ I have caused a marketing delay for economic advantage.
☐ The land participates in a bona fide conservation program in which case proof by an affidavit showing qualifications in a previous year shall suffice.
A crop has been planted that will not yield an income in the taxable year.
I ________, the owner(s) of the land described above, do solemnly swear (or affirm) that land contained in the legal description noted above has met the requirements of §39-13-103(b) (x) (B) which are outlined in this form.
Signature(s): _____ Date: _____
Printed Name(s): _____ Phone: _____
State of Wyoming )
a. ) SS Subscribed and sworn before me this __ day of ________
County of _____ ) 20_ , by ________
________ Notary Public
My Commission expires: ________
Pursuant to §39-1-103(b) (x) (C)... “When deemed necessary, the county assessor may require further supporting documentation.”