An agricultural property is one that is actively used for farming or other agricultural endeavors, such as timberlands, forestry, etc. Agricultural properties must be at least three acres in size and must generate a gross annual income of at least $2,500. The State of Maryland, not WSSC, determines if a property is actively used for agricultural purposes. WSSC’s classification of properties as agricultural must also conform with county zoning requirements. (Property assessments manual § 8.0, dated October 1998)