Pennington County Equa
lization Office
Po
Box 6160 ● Rapid City, SD 57709 Phone: (605)
394-2175 ● Fax: (605) 394-2676 www.pennco.org ●
doe@pennco.org
Pennington County Application for Agricultural Classification for Taxation
This application is for taxation purposes only and does not affect local zoning. The classification of your property is
indicated on the assessment notice that you receive by March 1
st
of each year. See SDCL 10-6-31.3 for more detail.
Name on the property:
(Please print)
Please indicate tax ID number and number of acres of each parcel for which you are applying:
Tax ID#: Acres:
Tax ID#: Acres:
Tax ID#: Acres:
Tax ID#: Acres:
Tax ID#: Acres:
Tax ID#: Acres:
Tax ID#: Acres:
Tax ID#: Acres:
Tax ID#: Acres:
For Tax purposes, land is agricultural land if its principal use is devoted to the raising and harvesting of agricultural
products all for intended profit.
Please describe in detail the use and agricultural production of this property:
• To prove principal use for intended profit please provide receipts or IRS schedule “F”. (You may cross out social security numbers).
• For timber production, also include a copy of a timber management plan.
• If the Property is leased for agricultural production, please proved contact information for the tenant or a copy of the lease
agreement.
In addition, to qualify as agricultural land for tax purposes you must meet one of the following two criteria:
(Please check the appropriate box and complete requested information below.)
(1) Income: In three of the previous five years, a gross income is derived from the pursuit of Agriculture
of at least 10% of the taxable valuation of the bare land assessed as agricultural property, or alternatively at
least $2,500 of the owner’s gross income is annually derived from the pursuit of agriculture.
What is you
r annual gross agricultural income for each of the last five years?
Year:
Year:
Income:
Income:
Year:
Year:
Income:
Income:
Year: Income:
• If there is a crop share arrangement, the gross income from the land of both the landlord and tenant shall be combined and used to
meet the criteria.
(2) Acres: It consist of not less than 40 acres or is part of a management unit of not less than 80 acres.
• The land may be platted or un-platted but not platted as a subdivision
• No parcel of land less than 20 acres within a management unit may be more than 20 air miles from the nearest other parcel within the
management unit.
• A management unit is any parcel of land under common ownership, located within this state, within 20 air miles of the nearest
additional parcel that is managed and operated as a unit. Supporting documentation verifying a management unit may be required.
Please provide a phone number and/or email contact:
Signature: Date:
The equalization office may request additional information or documents for verification.
Questions? Call Joe Doran at Equalization or email at joed@pennco.org
