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Grazing and Taxes

Cattle grazing keeps Tubac Foothills Ranch property taxes low by qualifying lots as "Agricultural" land. The Association arranges a grazing lease agreement with a local rancher on behalf of the membership and files this lease with the Santa Cruz County Tax Assessor as a courtesy for members to maintain agricultural tax status for most TFR properties.

Please Note! Each property owner is responsible for monitoring his or her own property taxes. Owners are advised to review the "Notice of Valuation" postcard sent by Santa Cruz County every year in March and to note any changes. The County allows 60 days for appeals.

If your property taxes are paid by your mortgage company, the postcard notice will be sent to the mortgage company and you will not receive any notification of change at your mailing address. If this is your situation, you may wish to contact the County Assessor's office in March to request information about changes to your property's tax valuation.

Requirements For Agricultural Classification

Grazing Lease - The Association must enter into a lease with a qualified rancher and file an Agricultural Lease Abstract and the current grazing lease with the County Assessor.

TFRPOA Grazing Lease Authorization - Members are required to sign a "Grazing Lease Authorization" form (posted below) to grant permission to include their lot in the Association's lease agreement. Most owners refiled their authorization form with the Association in January 2019. Authorization will remain in effect for as long as the property ownership remains the same and may be terminated either by the member or the Association at any time for any reason with 120 days' prior written notice, delivered by certified mail, return receipt requested, and first class mail.

Ag Land Use Form - The County Assessor requires participating TFR owners to submit an "Agricultural Land Use Application" to the Assessor's office every four years. The next filing will be due in April 2020. If an owner does not submit this form to the County, the Assessor will remove agricultural classification from their property and taxes will be increased. Instructions for completing the "Ag Land Use Application" are posted below.

New Owners - When a lot is transferred to a new owner, the property will lose agricultural tax classification. To re-qualify for ag tax status, the new owner is required to submit a "Grazing Lease Authorization" to the POA and the "Agricultural Land Use" form to the County Assessor within 30 days of the property transfer. The forms can be downloaded below.

Minimum Lot Size - The County set a minimum lot size for agricultural classification of Tubac Foothills Ranch properties - 10 acre minimum for vacant parcels and 15 acre minimum for parcels with homes. Parcels that are smaller than these minimum lot sizes no longer qualify for agricultural tax classification.

Inspection - Lot must pass a field inspection by the County Assessor to determine whether the property contributes to the grazing operation. Fenced portions do not qualify.

Other Factors - There are a number of other factors that can change the agricultural tax status of your property. Please read Cows and Taxes for more details.

To Contact The Assessor - The Assessor's office phone number is 520-375-8030. Here is a link to the Assessor's website.

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