Roll-Back Taxes are applied when all or a portion of a property that has been receiving the Agricultural Use Value changes classification. An example would be when a property owner of land that is in Agricultural use builds a new house that is for residential use. The appraiser must determine the amount of the property that must be changed and then roll-back taxes are applied for three (3) of the past years. Roll-back taxes are the difference between Agricultural use value and the property’s actual market value. The difference is multiplied by the millage rate in the appropriate district and that results in the amount of tax due.
The Assessor’s Office will facilitate the estimate of Roll-Back Taxes that will be due. The request must be made in writing and contain the following information:
- Tax Map Number(s)
- Plat Reference(s)or New Proposed Plat
- Future Use
If the change is for only a portion of a tract of land, either a new plat or a legal description to identify the portion to be changed must be provided because the property may have more than one soil classification.
NOTE: It is the responsibility of the purchaser and seller to agree upon who is responsible for the Roll-Back Taxes. Roll-Back Tax bills are sent to the Owner of Record as of 12/31 of the year when the land use classification changed. This person is responsible for seeing that the tax bill is paid by the appropriate person. The Assessor’s Office is not responsible for identifying who has agreed to pay Roll-Back Taxes. Penalties and interest will accrue if not paid on time.