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, 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 to agricultural programs and an agreement with the state or federal government.
Horticultural land is any tract of land, including all income-producing improvements, of at least 5 contiguous acres, 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 land owners whose land use falls under either provision.
Please contact the PVA office for further details.