Yes. Property in an Agricultural and Forestal District, which otherwise meets the criteria for a Special Land Use Assessment, automatically qualifies for the Land Use Assessment program. The Commissioner of the Revenue administers this program. Under the Land Use program, property owners pay less in real estate taxes to keep their land rural. The four classifications eligible for a land use tax break include agricultural, forestal, horticultural and open space land, provided applicable requirements are met. Land in an agricultural and forestal district may be exempt from special assessments, levies or taxes except on lots of one-half acre or less around a dwelling or non-farm structure.