Farm and agricultural land is defined as any of the following:

1. Any parcel of land that is 5 or more acres, or multiple parcels of land that are contiguous and total 5 or more acres, and are:
   
   A. Devoted primarily to the production of livestock or agricultural commodities for commercial purposes.
   
   B. Enrolled in the federal conservation reserve program (CRP) or its successor administered by the United States Department of Agriculture.
2. Any parcel of land that is five acres or more but less than 20 acres, is devoted primarily to agricultural uses, and has produced a gross income equivalent to:
   
   A. Prior to January 1, 1993, $100 or more per acre per year for three of the five calendar years preceding the date of application for classification.
   
   B. On or after January 1, 1993, $200 or more per acre per year for three of the five calendar years preceding the date of application for classification.
3. Any parcel of land that is five acres or more but less than 20 acres, is devoted primarily to agricultural uses, and has standing crops with an expectation of harvest within:
   
   A. 7 years and a demonstrable investment in the production of those crops equivalent to $100 or more per acre in the current or previous calendar year.
   
   B. Fifteen years for short rotation hardwoods and a demonstrable investment in the production of those crops equivalent to $100 or more per acre in the current or previous calendar year.
4. For parcels of land five acres or more but less than 20 acres, “gross income from agricultural uses" includes, but is not limited to, the wholesale value of agricultural products donated to nonprofit food banks or feeding programs.
5. Any parcel of land less than five acres devoted primarily to agricultural uses and has produced a gross income of:
   
   A. Prior to January 1, 1993, $1,000 or more per year for three of the five calendar years preceding the date of application for classification.
   
   B. On or after January 1, 1993, $1,500 or more per year for three of the five calendar years preceding the date of application for classification.
6. “Farm and agricultural land" also includes any of the following:
   
   A. Incidental uses compatible with agricultural purposes, including wetland preservation, provided such use does not exceed 20 percent of the classified land.
   
   B. Land on which appurtenances necessary for production, preparation, or sale of agricultural products exist in conjunction with the lands producing such products.
   
   C. Any non-contiguous parcel one to five acres, that is an integral part of the farming operation.
   
   D. Land on which housing for employees or the principal place of residence of the farm operator or owner is sited provided the use of the housing or residence is integral to the use of the classified land for agricultural purposes and provided that the classified parcel(s) is 20 or more acres.
   
   E. Land that is used primarily for equestrian-related activities including, but not limited to, stabling, training, riding, clinics, schooling, shows, or grazing for feed. Depending on the number of classified acres, the land may be subject to minimum income requirements.