Could a person conceivably be required to pay back taxes now or in the future as a result of this re-classification?
First of all, a non-use is not a re-classification. It is an agricultural use assessment that is no longer qualified to receive (see above).

If a parcel is under a 10 or 20 year agricultural dedication and does not fulfill the term of the dedication, rollback taxes will apply retroactive to the date of the dedication.

For non-dedicated parcels receiving an agricultural use assessment, rollback taxes apply if the parcel is subdivided into parcels five acres or less. The deferred tax shall commence from the date the conversion was made retroactive to the date the assessment was made, but for not more than ten years. Non-use will result in the parcel being assessed at its highest and best use assessment. In this case, the owner is required to notify the division prior to the calendar year in which the parcel shall no longer be in use.

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1. How to Contact Us
2. How can I get an agriculture use assessment?
3. I farm my land or I have agriculture land. Why am I not assessed as agriculture?
4. If a person loses his agriculture use assessment, will that affect his zoning?
5. Could a person conceivably be required to pay back taxes now or in the future as a result of this re-classification?
6. Do gardens for personal use "count" as agricultural use assessment?
7. What if someone has a large property and is growing flowers commercially in a greenhouse on a small section of his property. Would the unused portions of land be reclassified?
8. What if someone owns property and rents or leases it to another person who is engaging in active agriculture?
9. Why do I need to provide a plot plan?
10. Does the plot plan need to be to scale?
11. Do I need to submit pictures?
12. Will someone be coming to inspect?
13. How much area must I need to qualify?
14. When are the applications due?
15. If I no longer use my property for agriculture, will I lose my agriculture exemption?
16. Do I need a fence for pasture use?
17. What if I don't submit my form?
18. I turned in my farm plan with the building permit application. Why doesn't my property have agriculture use assessment?
19. I own agriculture land. Why is it classified hotel/resort? Apartment?
20. Why do I have to call your office for the market value of my agricultural property when I receive an agricultural use or dedicated assessment? Why isn't it on the assessment notice?
21. Why am I classed "homeowner" when I live on agricultural land?