Agricultural Lands

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Agricultural Lands

Many states have laws regarding the preferential assessment of agricultural land. This means that farm and ranch assessments are usually based on the land's capability to produce agricultural products. In Wyoming, qualified agricultural land is taxed based on the land's productivity capability under normal conditions rather than on its’ full fair market value.

Ag Land Definitions
Common questions arise in the classification of agricultural lands. Wyoming uses the following points as criteria:

Determining Productivity
There are three steps that must be satisfied to determine agricultural land productivity value:

Irrigated Crop Land
Tons of all hay per acre is the productivity measurement used for valuing irrigated cropland. This “measurement” is determined from environmental factors that affect the soil's ability to produce. These “factors,” or limitations, are published in the United States Department of Agriculture, Natural Resources Conservation Service's Soil Survey – and include items such as precipitation, length of growing season, slope, etc.

Dry Crop Land
Bushels of all wheat, per acre, are the productivity measurement used for valuing dry cropland. As with irrigated cropland, this “measurement” is determined by environmental factors that affect the soil's ability to produce. The “factors,” or limitations, are the same as those used with irrigated cropland.

Range Land
Animal Unit Months or AUMs is the productivity measurement used for valuing rangeland. The term “AUM” is defined as the amount of forage required to sustain a 1,000 pound cow, with or without a calf, for one month.

Determining Value
Once ownership has been identified, land use has been established, and the productive capability has been tabulated for the parcel, a four-step valuation process begins:

Yield Net Value Per

Per Acre x Commodity Unit
_______________________________ = Land Value
Capitalization Per Acre


Figuring the Tax Bill
Wyoming is a fractional assessment state. This means that the taxable value is based on a portion of the full value. In Wyoming, this fractional amount is 9.5% for agricultural property. To arrive at the assessed value, multiply the total land value times 9.5%. The assessed value is then multiplied by the appropriate tax district mill levy to obtain the tax.


Affidavit of Agricultural Classification