Land Use & Zoning
The Tennessee Greenbelt Law allows agricultural and forest land to be assessed for property taxes based on:
AMarket value for residential development
BCurrent use value (agricultural or forest use) rather than full market value✓ Correct
CThe original purchase price
DA flat rate per acre set by the state legislature
Explanation
The Tennessee Agricultural, Forest and Open Space Land Act (Greenbelt Law) allows qualifying agricultural, forest, and open space land to be assessed at its current use value for property tax purposes, significantly reducing the tax burden and helping preserve farmland.
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