The Current Use Program provides special valuation for:
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Farm and Agriculture property — Land that is devoted to the production of livestock or agricultural commodities for commercial purposes
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Timberland property — Land that is devoted primarily to growing and harvesting timber for commercial purposes
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Open Space property — Land that preserves or conserves natural and scenic resources, protects water supply, promotes conservation of soils, wetlands, beaches, or tidal marshes, or preserves wildlife or sanctuaries
More information on this program may be found in our publication Open Space Taxation Act.