Form AB-3 "Agricultural Land Classification Application" - Montana

What Is Form AB-3?

This is a legal form that was released by the Montana Department of Revenue - a government authority operating within Montana. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2020;
  • The latest edition provided by the Montana Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form AB-3 by clicking the link below or browse more documents and templates provided by the Montana Department of Revenue.

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V2 05/2020
Agricultural Land Classification Application
Clear Form
15-7-202, MCA
Submit this application and all supporting documentation by March 1 to be considered for the current tax year. Mail the
completed application to your local Department of Revenue field office. We will review your application and send you a letter
letting you know if you qualify for this classification.
Required Information
Property Owner Name __________________________________________________________________________________
Mailing Address _______________________________________________________________________________________
City _______________________________________________State ____________________ ZIP ____________________
Email ______________________________________________________________Contact Phone _____________________
Geocode(s) __________________________________________________________________________________________
County Where Property is Located ________________________________________________________________________
To check your qualifications for agricultural land classification, we conduct a review of the real property. This
application may be subject to future audit.
Answer the following questions.
1. What is the total number of acres in your agricultural operation that are in the same ownership? __________ acres
q
q
2. Are there multiple parcels under this ownership?
Yes
No
3. Provide the agricultural crops and products grown, raised, or produced by the land in the previous year.
__________________________________________________________________________________________
q
q
4. Did livestock graze on your land in the previous year?
Yes
No
If yes, livestock type ______________________________________________________________________
Note: Agricultural eligibility of grazing land is determined by the carrying capacity based on the Natural Resources
Conservation Service (NRCS) soil survey. The carrying capacity must be equal to or greater than the number of
animal unit months as stated in
ARM
42.20.681.
q
q
5. Is the land leased to another party?
Yes
No
If yes, lessee name _______________________________________________________________________
q
q
6. Is any portion of the land used for a commercial or an industrial use?
Yes
No
q
q
7. Is the land irrigated?
Yes
No
If yes, irrigation system type ________________________________________________________________
8. Agricultural crops are grown:
q
in the ground
q
in raised beds
q
in self-contained pots, burlap bags, or flats
q
not applicable
9. Do you own personal property (business equipment) with a market value of $100,000 or greater?
q
q
Yes
No
If yes, did you submit a personal property reporting form to the Department of Revenue last year?
q
q
Yes
No
Page 1 of 4
V2 05/2020
Agricultural Land Classification Application
Clear Form
15-7-202, MCA
Submit this application and all supporting documentation by March 1 to be considered for the current tax year. Mail the
completed application to your local Department of Revenue field office. We will review your application and send you a letter
letting you know if you qualify for this classification.
Required Information
Property Owner Name __________________________________________________________________________________
Mailing Address _______________________________________________________________________________________
City _______________________________________________State ____________________ ZIP ____________________
Email ______________________________________________________________Contact Phone _____________________
Geocode(s) __________________________________________________________________________________________
County Where Property is Located ________________________________________________________________________
To check your qualifications for agricultural land classification, we conduct a review of the real property. This
application may be subject to future audit.
Answer the following questions.
1. What is the total number of acres in your agricultural operation that are in the same ownership? __________ acres
q
q
2. Are there multiple parcels under this ownership?
Yes
No
3. Provide the agricultural crops and products grown, raised, or produced by the land in the previous year.
__________________________________________________________________________________________
q
q
4. Did livestock graze on your land in the previous year?
Yes
No
If yes, livestock type ______________________________________________________________________
Note: Agricultural eligibility of grazing land is determined by the carrying capacity based on the Natural Resources
Conservation Service (NRCS) soil survey. The carrying capacity must be equal to or greater than the number of
animal unit months as stated in
ARM
42.20.681.
q
q
5. Is the land leased to another party?
Yes
No
If yes, lessee name _______________________________________________________________________
q
q
6. Is any portion of the land used for a commercial or an industrial use?
Yes
No
q
q
7. Is the land irrigated?
Yes
No
If yes, irrigation system type ________________________________________________________________
8. Agricultural crops are grown:
q
in the ground
q
in raised beds
q
in self-contained pots, burlap bags, or flats
q
not applicable
9. Do you own personal property (business equipment) with a market value of $100,000 or greater?
q
q
Yes
No
If yes, did you submit a personal property reporting form to the Department of Revenue last year?
q
q
Yes
No
Page 1 of 4
Income Section
Complete all applicable tables. Make sure to include all supporting documentation requested with your application.
Skip this section if your land is used to support livestock or you are applying for a provisional agricultural classification.
Agricultural products
Agricultural product produced by the land
Total production
Total income
(For example: wheat, alfalfa, hay, mint, honey)
(bushels/tons/pounds/other)
Important: Include proof of agricultural transactions, such as sales receipts, cancelled checks, income tax returns
or other written documentation.
Complete this table if you currently have crops in storage or the crops were consumed by livestock.
Indicate if crops are
Agricultural product produced by the land
Total production
Estimated
currently in storage or
value
(For example: wheat, alfalfa, hay, mint, honey)
(bushels/tons/pounds/other)
consumed by livestock
Important: Include proof of agricultural production, such as production records, weigh tickets, or other written
documentation. Also, include documentation of products consumed by livestock, such as hay that was harvested
and fed to livestock.
Income from leases or governmental agricultural program payments
Income type (For example: lease payment or
Payment amount
conservation reserve program payment)
Important: Include documentation of lease income or governmental income received last year, such as receipts,
checks, income tax returns or other documentation.
Page 2 of 4
Family Farm Section
Parcels of land, at least 20 acres but less than 160 acres, that are part of a family-operated farm, family corporation,
family partnership, sole proprietorship, or family trust, and are involved in agricultural production, may be classified as
agricultural land if they meet certain criteria.
Complete this section only if the land identified in this application is in a different ownership name and is part of a
family agricultural operation.
1. Number of acres in the parcel. (Acreage must be 20 acres or more.) ____________________________________
q
q
2. Is parcel located within 15 air miles of the family agricultural operation entity?
Yes
No
3. Name of the family agricultural operation entity. ____________________________________________________
4. What is your relationship to the family operated agricultural entity? (Owner, partner, shareholder, corporation
member, sole proprietorship, family partnership or family trust.)
__________________________________________________________________________________________
Important: Include documentation verifying this relationship with this application.
5. Answer questions in column A or B depending on your ownership of the parcel.
Column A
Column B
Landowner is a shareholder, partner, owner, or member
Landowner is involved in the agricultural production.
of the family corporation, family partnership, sole
proprietorship, or family trust.
Answer either (a) or (b).
Is 51% or more of the owner’s Montana
q
q
income from agricultural production?
Yes
No
(a) Is 51% or more of the owner’s Montana
q
q
income from agricultural production?
Yes
No
Important: Include complete copy of the owner’s
Montana income tax return.
Important: Include complete copy of the owner’s
Montana income tax return.
Is 51% or more of the family agricultural
operation entity’s gross Montana income
(b) Is 51% or more of the family agricultural
q
q
from agricultural production?
Yes
No
operation entity’s gross Montana income
q
q
from agricultural production?
Yes
No
Important: Include complete copy of the family
agricultural operation entity’s Montana income tax return.
Important: Include complete copy of the owner’s
Montana income tax return.
Name of business entity that paid the property taxes
on the parcel.
________________________________________________
Page 3 of 4
Provisional Agricultural Land Classification Section
Complete this section if you are applying for provisional agricultural land classification for five years to allow your fruit
orchard, vineyard, or Christmas tree farm to reach salable maturity, as provided in 15-7-202, MCA.
The income section does not need to be filled out for a provisional agricultural application.
Fruit Orchard
1. Number of live trees _________________
2. Year planted _______________________
3. Orchard management practices consist of:
q
weed and grass maintenance
q
pest and disease management
q
wildlife fencing
q
watering system
Vineyard
1. Number of live vines _________________
2. Year planted _______________________
3. Vineyard management practices consist of:
q
weed and grass maintenance
q
pest and disease management
q
pruning
q
trellising and staking
Christmas Tree Farm
1. Number of live trees _________________
2. Year planted _______________________
3. Christmas tree management practices consist of:
q
Cultivation
q
Shearing on a regular basis
Affirmation and Signature
The information provided in this form is correct to the best of my knowledge and may be verified by the department.
X Owner/Agent Signature _____________________________________________Date ____________________________
Contact Information
Mail completed application and all supporting documentation to your local Department of Revenue field office.
● Go to
MTRevenue.gov
for contact information for your local Department of Revenue field office, or
● Call us at (406) 444-6900, or
● Montana Relay at 711 for hearing impaired.
Important: If this application is submitted with a Request for Informal Review (Form AB-26) for a property reclassification,
the application must be submitted within 30 days from the date on your classification and appraisal notice.
15-7-208,
MCA.
Page 4 of 4