Do I report Farm, Grove, or Agricultural Equipment?
Assessment of Specific Agricultural Equipment / Structures
Agricultural (AG) Equipment that must be reported as Tangible Personal Property
The following is a partial list of the types of equipment that are to be reported: bulldozers, drag-lines, mowers, balers, tractors, all types of dairy equipment, hand and power sprayers, heaters, discs, fertilizer distributors, etc.
List the type of agricultural equipment you owned as of January 1st. Describe the equipment by type, manufacturer, model number, and year acquired.
Agricultural (AG) Equipment that is not assessed as Tangible Personal Property
For purposes of the income approach to assessment of property used for agricultural purposes, the following items are considered part of the average yields per acre and have no separately assessable contributory value. These items are not assessed on the Tangible tax roll as tractors, mowers, feeders, scales, and the like are.