Form Apd 1 – Fill Out and Use This PDF

INSTRUCTIONS FOR COMPLETING SOIL GROUP WORKSHEET

This form becomes part of a document used in Real Property Tax Administration so it must be filled out completely and accurately for the local assessor’s use. It is important to note the following before completing worksheets for a farm.

1.Every parcel as identified on the assessment roll must have its own worksheet prepared, do not combine parcels on one worksheet.

2.Do not leave any blanks even when filling out multiple worksheets for the same landowner.

3.Make sure each copy is readable. Typing the information is the ideal way to make sure the information is legible and the copies are readable. If you are handwriting the information, please print legibly and press down so the copies are readable.

4.For details on completing the various sections, see separate instructions.

5.For newly planted orchards and vineyards, see Form APD-10.

EXPLANATION OF TERMS

1. AGRICULTURAL LAND	Means, one of ten mineral soil groups or subdivisions
	thereof or four organic soil groups for lands used in
	agricultural production exclusive of farm woodlands.
	Lands in this category include cropland, pasture,
	orchards, vineyards, managed Christmas tree plantations,
	sugarbush, aquaculture, and supportland. Agricultural
	land must equal Soil Group Total Acres.

2.FARM WOODLAND (UP TO 50A) Farm woodland means land used for the production for sale of woodland products, including but not limited to logs, lumber, posts, and firewood. Farm woodland which will qualify for an agricultural assessment as “land used in agricultural production” must be part of and qualified for an agricultural assessment provided, however, that such farm woodland attributable to any separately described and assessed parcel must not exceed fifty (50) acres. Farm woodland must not include land used for the processing or retail merchandising of woodland products, ledge, marsh, open swamp, bog, water, and similar areas. Such land must have a forest growth of suitable character and distribution to give assurance that a stand of merchantable lumber will be developed within a reasonable time.

3.	EXCESS FARM WOODLAND	Any farm woodland over the 50 acre maximum allowed
		in Section D (2) of this form. Clearly describe for the
		assessor any acreage in this category on the map
		provided. This is important in the event of a conversion.
		This land is not subject to the payment provision.
4.	NON-AGRICULTURAL LAND	Ineligible land uses including but not limited to the
		following: landowner’s residence and lot, gravel quarry
		or other mineral, oil or natural gas extraction,
		commercial hunting and game preserves as well as any
		other commercial recreational uses such as camping and

athletic facilities and parks, retail establishments of any kind including restaurants, lodging facilities and roadside stands used for sale of crops, livestock, or livestock products, processing facilities, sawmills, and fertilizer plants. Non-agricultural land shall also include any land that is not actually being used to produce crops, livestock or livestock products for sale, where such land is not farm woodland qualified for an agricultural assessment or support land.

Also, any land withheld from the agricultural assessment program by the landowner should be placed in this category.