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These applications are due by the following dates in the Assessment Year in order to be effective the following Payable Year.
Must have use in place by January 2 of assessment year to be effective for following payable year.
You begin your “active” pasture or tilling the summer of 2016 and apply before January 2, 2017. It is now in place on January 2, 2017 (2017 assessment year), so the classification will be in place for taxes payable in 2018.