What is the maximum duration for which land may be left fallow under farmland assessment?

The maximum duration for which land may be left fallow under farmland assessment is one year. This rule is in place to maintain eligibility for farmland assessment and ensure that land remains actively used for agricultural purposes. If land is left fallow for longer than one year, it may lose its status and the associated benefits of farmland assessment, making it subject to regular property tax rates rather than the reduced rates that apply to active agricultural land.

In this context, farmland assessment is designed to support agricultural production, and maintaining land in a state of production, or at least preparing to return it to production within a year, is crucial. Leaving land fallow for more extended periods could indicate a change in use or abandonment, which is not consistent with the intent of farmland assessment. Therefore, a single year provides a reasonable limit to both maintain agricultural viability and encourage responsible land management among farmers.