Tax Year (TY) 2025: Counties and Cities* with Use-Value Assessment Ordinances
- Agricultural & Forestal Districts Only
- Agricultural & Horticultural
- Agricultural & Horticultural and Forest
- Agricultural & Horticultural, Forest, and Open Space
- Open Space
- Open Space and Agricultural & Horticultural
- No use-value assessment ordinance
*Counties/Cities are identified from annual use-value reports and may differ from actual implementation. Contact government officials in each county/city for the current use-value implementation. Not all participating cities are identified on this map.