Land owners wishing to apply for farm use valuation need to call or come to the Assessor’s Office between July 1 and September 1, unless they receive a form in the mail, in which case, they must complete and return the form to the Assessor’s Office on or before September 1. All agricultural production units, with sales, home consumption, or use of $1,000 or more may qualify for farm use valuation on the land utilized for production. Units of less than five (5) acres may qualify if sales were at least $500.