Primary production land
You can claim this exemption if the dominant use of the land is for primary production purposes. The exemption applies even if you do not use or occupy the land but someone else uses it for primary production purposes.
What is the 'land used for primary production' exemption?
Eligibility
To qualify for the exemption the land must be used for primary production for the purpose of selling the produce of primary production.
If the land is zoned rural, non-urban or rural residential you can claim the exemption if the dominant use of the land is for primary production, which includes:
cultivating crops for the purpose of selling the produce
maintaining animals (including birds) for the purpose of selling them, their natural increase or their bodily produce
commercial fishing and commercial farming of fish and other seafood
keeping bees for the purpose of selling the honey
commercial plant nursery, but not including a nursery where the principal cultivation is maintaining plants pending their sale to the public
growing flowers, orchids or mushrooms for the purpose of sale.
If the land is not zoned rural, non-urban or rural residential the land may be exempt from taxation if the dominant use of the land is for primary production and the use of the land:
has a significant and substantial commercial purpose or character based on primary production activities, and
the size or scale of the activities is large enough to be considered a business, not just a hobby, and
is engaged for the purpose of profit on a continuous or repetitive basis (whether or not a profit is actually made).
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