Pennsylvania REV-1197 Instructions -- Instructions for REV-1197 Schedule AU — Agricultural Use Exemptions are used to determine the eligibility of agricultural property for exemption from taxation. These instructions provide guidance to taxpayers on how to complete the REV-1197 Schedule AU form in order to claim an agricultural use exemption. There are three types of Pennsylvania REV-1197 Instructions -- Instructions for REV-1197 Schedule AU — Agricultural Use Exemptions: 1. General Exemption: This type of exemption is available to landowners who use their land for agricultural purposes. This includes activities such as growing crops, raising livestock, and maintaining agricultural buildings. Landowners must prove that the land has been used for agricultural purposes for at least five years prior to the date of application in order to be eligible for a general exemption. 2. Limited Exemption: This type of exemption is available to landowners who use their land for limited agricultural purposes. This includes activities such as growing a limited number of crops, raising a limited number of livestock, or maintaining a limited number of agricultural buildings. Landowners must prove that the land has been used for agricultural purposes for at least two years prior to the date of application in order to be eligible for a limited exemption. 3. Partial Exemption: This type of exemption is available to landowners who use their land for partial agricultural purposes. This includes activities such as growing a limited number of crops, raising a limited number of livestock, or maintaining a limited number of agricultural buildings. Landowners must prove that the land has been used for agricultural purposes for at least one year prior to the date of application in order to be eligible for a partial exemption. The Pennsylvania REV-1197 Instructions -- Instructions for REV-1197 Schedule AU — Agricultural Use Exemptions provide guidance to taxpayers on how to complete the REV-1197 Schedule AU form in order to claim an agricultural use exemption. The instructions include information on the types of exemptions available, the criteria for eligibility, and the required documentation.