| Tax rate and treatment |
|---|
| Class 2a agricultural homestead HGA property (house, garage and first acre) |
| 1.00% for the first $500,000 of market value |
| 1.25% for the remaining value |
| Class 2a and 2b agricultural homestead land |
| 0.50% for the first tier of market value ($1.89 million in 2022) |
| 1.00% for remaining value |
| Class 2a and 2b agricultural non-homestead land |
| 1.00% of taxable market value |