Agricultural Land Assessments

Determining ProductivityIrrigated Crop LandDry Crop Land
Range LandDetermining ValueFiguring the Tax Bill

Agricultural Land

Many states have laws regarding the preferential assessment of agricultural land. This means that farm and ranch assessments are usually based on the land’s capability to produce agricultural products. In Wyoming, agricultural land is taxed based on the land’s productivity capability under normal conditions.

Term Definitions

Common questions arise in the classification of agricultural lands. Wyoming uses the following points as criteria:
  • · As of the assessment date, the land is being used for an agricultural purpose, which includes:
    • Cultivation of the soil for production of crops; or
    • Production of timber products or grasses for forage; or
    • Rearing, feeding, grazing or management of livestock.
  • · The land is not part of a platted subdivision.
  • · If the land is not leased land, the owner has derived annual gross revenues of not less than $500 from the marketing of agricultural products. If the land is leased, the lessee has derived annual gross revenue of not less than $1,000 from marketing of agricultural products.
  • · The land has been used or employed, consistent with the land’s size, location and capability to produce as defined by the Department's rules and the Mapping and Agricultural Manual.

Irrigated Crop Land

Tons of all hay per acre is the productivity measurement used for valuing irrigated cropland. This “measurement” is determined from environmental factors that affect the soil's ability to produce. These “factors,” or limitations, are published in the United States Department of Agriculture, Natural Resources Conservation Service's Soil Survey – and include items such as precipitation, length of growing season, slope, etc.
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Dry Crop Land

Bushels of all wheat, per acre, are the productivity measurement used for valuing dry cropland. As with irrigated cropland, this “measurement” is determined by environmental factors that affect the soil's ability to produce. The “factors,” or limitations, are the same as those used with irrigated cropland.
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Range Land

Animal Unit Months or AUMs is the productivity measurement used for valuing rangeland. The term “AUM” is defined as the amount of forage required to sustain a 1,000-pound cow, with or without a calf, for one month.
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Figuring the Tax Bill

Wyoming is a fractional assessment state. This means that the taxable value is based on a portion of the full value. In Wyoming, this fractional amount is 9.5 percent for agricultural property. To arrive at the assessed value, multiply the total land value per acre times 9.5 percent. The assessed value is then multiplied by the appropriate tax district mill levy to obtain the tax.

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