How do Kansas county appraisers identify and value non-productive 'waste' land within agriculturally classified property?

Plain-English summary

This 1998 memo from the Division of Property Valuation to all Kansas county appraisers explains how to identify non-productive "waste" land inside property that is classified as agricultural, and how it is valued.

The concept. Waste areas can turn up in any use type — pasture, dry crop, or irrigated land. The test the memo gives is functional: "the concept is whether or not this ground can produce an income from an agricultural use for a typical landlord." Even if a waste area "may have a substantial value for another purpose," what matters for the agricultural classification is whether it can produce agricultural income. When in doubt, appraisers are told to use their best judgment with an eye to uniformity within and across counties. Importantly, the memo reminds appraisers that this is only about land already classified as agricultural: "[i]f the land is not used for agricultural purposes it should not be classified as agricultural."

Examples of waste land. The memo lists obvious cases: (1) blowouts in sandy pasture with no vegetation; (2) stream beds with no vegetation; (3) habitual wet spots (ponding) in cultivated land with no production; (4) non-production due to alkalinity, salinity, and calcium carbonate; (5) creeks and streams in cropland; (6) gullies or waterways that can't be crossed with machinery; (7) heavily wooded (double or triple canopy) areas unfit for grazing; (8) abandoned rock quarries or borrow pits; (9) spoil areas from mine shafts or pits; (10) strip mine pits; and (11) excessive rock outcrops not already accounted for in the soil description.

How it's handled. The list assumes the areas were not already captured in the soil description. Based on a survey, the memo recommends adjustments for waste areas at least three acres in size; the areas must be mapped at an appropriate scale, with a file kept for each parcel that contains waste land. These areas "will continue to carry a value of $10.00 per acre." Appraisers with questions are told to contact the division's ag use section to coordinate waste values between counties.

What this means for you

County appraisers

Judge waste land by whether it can produce agricultural income for a typical landlord, not by its value for other uses. Use the eleven listed examples as a guide (it is "not all inclusive"), require a three-acre minimum, avoid double-counting areas already reflected in the soil description, map each waste area, keep a parcel file, and carry these areas at $10.00 per acre. If land isn't actually used for agriculture, don't classify it as agricultural.

Farm and ranch landowners

If your agricultural parcel includes genuinely unproductive ground — blowouts, bare stream beds, impassable gullies, rock outcrops, old quarries or mine pits, and the like — those areas (at least three acres) can be carried at the $10.00-per-acre waste value rather than a productive-land value.

A note on scope

This is 1998 valuation guidance with a specific dollar value and acreage threshold; confirm the current Division of Property Valuation methodology and waste-land value for any present-day valuation.

Common questions

Q: How is waste land valued within an agricultural parcel?
A: At $10.00 per acre, for mapped waste areas at least three acres in size that were not already accounted for in the soil description.

Q: How does an appraiser decide something is "waste"?
A: By whether the ground can produce income from an agricultural use for a typical landlord — value for some other purpose does not matter for this classification.

Q: What are typical examples?
A: Blowouts, bare stream beds, habitual wet spots with no production, areas ruined by alkalinity/salinity, impassable gullies, heavily wooded canopy unfit for grazing, abandoned quarries or borrow pits, mine spoil areas, strip-mine pits, and excessive rock outcrops.

Q: What if the land isn't really farmed at all?
A: Then it should not be classified as agricultural in the first place; this memo addresses waste areas within land that is properly classified as agricultural.

Citations and references

• $10.00 per acre — the value the memo assigns to identified non-productive (waste) land within the agricultural classification.
• Three-acre minimum — the recommended size threshold (from a survey) for making a waste-land adjustment.
• The memo is administrative valuation guidance and does not cite a specific Kansas statute or regulation, so statutes_cited is left empty.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: MEMO-IdofNon-productiveWasteland

Original ruling text

Memorandum

Body:

MEMORANDUM

TO: All County Appraisers

FROM: Mark S. Beck
Director, Division of Property Valuation

DATE: June 30th, 1998

SUBJECT: Identification of non-productive (waste) land within the agricultural
classification

Since the adoption of the soil rating for plant growth index there are still some questions concerning the identification of waste land within the agricultural classification. The potential exists for finding waste areas in all use types, including pasture, dry crop, and irrigated land. Although waste areas may have a substantial value for another purpose, the concept is whether or not this ground can produce an income from an agricultural use for a typical landlord. Quite often this concept is not totally clear. If in doubt use your best judgment, keeping in mind uniformity within the county and across county lines. Some obvious areas of waste lands are included in the following list. Keep in mind these are for land classified as agricultural. If the land is not used for agricultural purposes it should not be classified as agricultural.

1. Blowouts in sandy pasture where there is no vegetation.
2. Stream beds where there is no vegetation.
3. Habitual wet spots (ponding) in cultivated land where there is no production.
4. Non-production due to alkalinity, salinity and calcium carbonate.
5. Creeks and streams in non-irrigated or irrigated cropland.
6. Gullies or waterways in cropland that cannot be crossed with machinery.
7. Heavily wooded areas (double or triple canopy) that are unfit for grazing.
8. Abandoned rock quarries or borrow pits.
9. Spoil areas from mine shafts or pits.
10. Strip mine pits.
11. Excessive rock outcrops (not accounted for in the soil description).

The above list assumes that the areas have not been considered within the soil description. Based on the results of a survey we recommend adjustments be made to areas a minimum of three acres in size. These areas shall be mapped at the appropriate scale and a file maintained for each parcel that contains areas of waste land. I am certain that this list is not all inclusive. If you have areas of concern, please contact the ag use section at the division and we will attempt to coordinate the application of waste values between counties. These areas will continue to carry a value of $10.00 per acre.

Date Composed: 07/22/1998 Date Modified: 10/09/2001

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