In 1976, the Tennessee General Assembly enacted the Agricultural, Forest and Open Space Land Act of 1976 (the "Act")-the law is commonly known as "greenbelt". The Act is codified in Tennessee Code Annotated §§ 67-5-1001 through 1050. The purpose of the Act is to help preserve agricultural, forest, and open space land. This is accomplished by valuing land based upon its present use, rather than at a highest and best use. When property is valued at its highest and best use, the threat of development can bring about land use conflicts, create high costs for public services, contribute to increased energy usage, and stimulate land speculation.

The State Board of Equalization is responsible for approving the forms used to apply for agricultural, forest or open space classification. In addition, the State Board of Equalization hears appeals of denials of timely filed greenbelt applications, appeals concerning liability for rollback taxes and appeals of use value.

Contact Agricultural, Forest and Open Space Land - Property Tax Benefits

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• Federal and State Tax Incentives and Programs

Contact Agricultural, Forest and Open Space Land - Property Tax Benefits

Tennessee Comptroller of The Treasury
425 Rep. John Lewis Way N.
Nashville, Tennessee  37243
Phone: 615-741-2775
 Email Agricultural, Forest and Open Space Land - Property Tax Benefits
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• Tennessee

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