[David Grima]

Hi all,
I always thought that the Act required Farmland to have the lowest ad valorem rate, but I can’t find any reference to that requirement in the Act or the manual.
Can anyone confirm that it was the case and how long ago it was changed?
Dave

[Andrew Butcher]

Hi Dave

There were changes made in 2005 (1/7/2005 I think) to repeal Section 530 which said:
530 Ad valorem rate for the category “farmland”
If the ad valorem amount is different for different categories or different sub-categories within a category, the ad valorem amount for the category “farmland” (or each sub-category within that category) must be lower than the ad valorem amount in each other category (or each sub-category within those other categories).

This was not replaced with any other requirement for the Farmland rate to be the lowest.

In 2021 the repealed Section 530 was replaced with a new section for special provisions for residential sub-categories.

Hope this is helpful.

Regards,
Andrew

• This reply was modified 1 year ago by Andrew Butcher.

[David Grima]

thank you Andrew.

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