If a farmer has moved off the farm and has no current agricultural homestead, but he/she still actively farms his/her farmland within 4 townships of the place of residence, and the farm parcels total at least 40 acres, that individual should contact this office for an application. "Actively engaged" in farming does not include CRP, RIM, or rental land (except to a qualifying child, see below). The owner must supply a copy of a FSA 156EZ. An application must be completed by December 1, 2013 to receive benefit for 2014 taxes.
A child of the owner can be doing the active farming, not only the owner. This is still the agricultural homestead of the owner, however; the child could possibly have their own agricultural homestead. Again, an application must be completed and a FSA 156EZ sent in. Please contact our office if you think you qualify.