# Agricultural Use Classification In Arkansas, land in agricultural use is assessed at its **agricultural use value** — a per-acre figure based on productive capacity — rather than at market value. This produces very low assessments for farmland and a correspondingly small property-tax base. When such land converts to commercial use, it is reclassified and revalued. ## How it appears in the corpus - The [[Crittenden County 2025 Agricultural Land Values]] schedule sets the per-acre values (Crop / Pasture / Timber, by region and class) the Assessor applies to agriculturally classified land. - All seven parcels of the Project Pyramid site were agriculturally classified; under that schedule the ~1,117-acre site carries only ~$1.29M in total appraised value ([[Project Pyramid Site Property Record Card]]). - Parcel 33059 was reclassified from agricultural to commercial on 2025-12-01: *"KH 12/01/25 change land to commercial since work has begun on this project"* (PRC.pdf p. 9). The other six parcels remain agricultural pending 2026 reclassification, with notices due July 2026. - The Assessor stated **"There was no rollback"** on the conversion (production email, 2026-05-21). "Rollback tax" — recapture of the tax difference when agricultural land converts — was an explicit item of the FOIA request; the Assessor reported none applied. ## Stakeholders - [[Crittenden County Assessor's Office]] — administers the classification and reclassification. - [[City of West Memphis]] / [[GROOT LLC]] — landowners benefiting from agricultural-use valuation until reclassification. ## Timeline - 2025-12-01 — parcel 33059 reclassified to commercial. - 2026 (notices July) — remaining parcels to be reclassified. ## Notes The gap between the site's ~$1.29M agricultural-use appraisal and its eventual commercial valuation as a developed data center is a central measure of the host-community tax question. The commercial revaluation figures were "not available at this time" per the Assessor.