The Kentucky Revised Statute 132.010 (9, 10, 11) defines agricultural land as any tract of land, including all income producing improvements of at least 10 contiguous acres in area used for the production of livestock, livestock products, poultry, poultry products and/or the growing of tobacco and/or crops including timber, or where devoted to and meeting the requirements and qualifications for payment pursuant agricultural programs and an agreement with the state or Federal government.
Horticultural land is defined as any tract of land, including all income producing improvements of at least 5 contiguous acres in an area commercially used for the cultivation of a garden, orchard, or the raising of fruit or nuts, vegetables, flowers or ornamental plants.
The state provides a property tax break to farmers whose land use falls under either provision.
Taxpayers must notify the PVA of such land use.