Agricultural property owners get inspection limits after successful appeals

The county assessor may not reclassify the property or inspect it for three years after the year of the appeal decision. This applies when an agricultural property owner wins an appeal under chapter 16, article 5. The limit does not apply if the owner reports a change in use, the property is split, ownership or the lease changes, or a taxable improvement is made. The three-year period begins after the year in which the appeal decision is issued.

The county assessor may assess property tax on a previously unreported taxable improvement. This applies when the assessor classifies the improvement as agricultural property during the three-year protection period. The assessment may cover the current tax year and any prior tax year in which the improvement existed. This applies during the three-year period following the year of the successful appeal decision.