Orchard Status, Appeals, and Determination of Parcel Tax Assessment

Orchard Status and Appeals

Each parcel of property that is 0.3 acre or greater in size with 20 or more codling moth host trees (apple, pear, crabapple and/or quince) will be levied a parcel tax.  The status of the orchard as of February 1 in each year will form the basis of the parcel tax assessment for that year.

All acreage and ownership appeals must be made in writing and received at least two days prior to the Court of Revision being held for the area in question.

Any reduction in acreage that occurs between February 1 and April 15 may be appealed directly to the Board on an individual basis by May 15 of the same calendar year as the reduction. 

Only acreage that was removed between February 1 and April 15 of that year can be appealed at this time.  All other appeals for acreage adjustment must be made at the regularly scheduled Court of Revision.

The parcel tax will apply to acreage where stumps of codling moth host trees have not been uprooted, and to new orchards replanted with codling moth host trees, regardless of whether the trees are bearing fruit or not.


Determination of Parcel Tax Assessment

All properties being levied a SIR parcel tax will be assessed for a minimum of one acre.  For orchards greater than one acre in size and where host trees are planted in blocks, acreage will be determined based on canopy drip lines of the block(s).

For orchards greater than one acre in size and where host trees are not planted in blocks (e.g., golf courses, pastures, etc.), acreage will be determined based on the formula:

         acres = number of trees / 100

Orchards interplanted with codling moth host trees and non-host trees will be levied a parcel tax as follows:

a) Interplanted orchards shall be defined as having planted acreage greater than one acre in size where the trees are planted in blocks, and where host trees are intermixed with non-host trees.

b) The size of the interplanted orchard or block will be determined based on canopy drip lines of the block(s), and the percentage planted to host trees will be determined by tree count (i.e. number of host trees in block / total number of trees in block) x 100.

c) If the total acreage of codling moth host trees planted on the parcel of land is greater than or equal to 50% of the total planted acreage of the parcel, then the total planted acreage of the parcel will be levied a parcel tax.

d) If the total acreage of codling moth host trees planted on the parcel of land is less than 50% of the total planted acreage of the parcel, then 50% of the total planted acreage of the parcel will be levied a parcel tax.