Primary production land
What is the 'land used for primary production' exemption?
You can claim this exemption if the dominant use of the land is for primary production purposes. The exemption applies even if you do not use or occupy the land but someone else uses it for primary production purposes.
The exemption only applies if the land is used for primary production for the purpose of selling the produce of primary production.
Land that is zoned rural, non-urban or rural residential is exempt from taxation if it is land used for primary production.
Land that is not zoned rural, non-urban or rural residential is exempt from taxation if it is land used for primary production and use of the land:
has a significant and substantial commercial purpose or character and
is engaged for the purpose of profit on a continuous or repetitive basis (whether or not a profit is actually made).
Land used for primary production means land, the dominant use of which is for:
cultivating crops for the purpose of selling the produce
maintaining animals (including birds) for the purpose of selling them, their natural increase or their bodily produce
commercial fishing and commercial farming of fish and other seafood
keeping bees for the purpose of selling the honey
commercial plant nursery, but not including a nursery where the principal cultivation is maintaining plants pending their sale to the public
growing flowers, orchids or mushrooms for the purpose of sale.
To claim the exemption complete an Application for Exemption - Primary Production Land.
More information
