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1. Do golf courses qualify under the CAUV?

No.

2. Do you have to own a farm for 3 years before you can apply?

No. The farm has to qualify, not the owner.

3. Does a garden store qualify?

No.

4. Does apiculture qualify?

Yes. The raising and care of bees qualifies.

5. Does aquaculture qualify?

Yes, the raising of plants or animals as fish or shellfish in or under the sea, lake or river or other body of water.

6. Does raising race horses or saddle horses qualify?

Yes. This is a type of animal husbandry. However, a race track does not qualify.

7. What qualifies as land devoted exclusively to agricultural use?

• If it qualified for a land retirement or conservation program under an agreement with the federal government or if it qualifies if more than 10 acres were devoted exclusively to commercial production of:
  • Field Crops
  • Flowers
  • Fruit
  • Nursery Stock
  • Ornamental Trees
  • Sod
  • Timber
  • Tobacco
  • Vegetables
• If less than 10 acres, it qualifies if, during the past 3 years, it produced a gross income of at least $2,500 each year or has an anticipated gross income of such amount during the current year.

8. What happens if the land is converted into a non qualifying use?

The owner is required to pay back the tax difference. Recoupage, for a maximum of 3 years, is taxed under the CAUV method.

9. Does a greenhouse qualify?

Yes. As long as it meets the CAUV income requirements.