(1) For properties that have an agricultural land use classification change from the 2014 base year through tax year 2020, the VBR is calculated. A calculated VBR is the value of the new agricultural land use classification as if the new agricultural land use classification had existed before reappraisal. The department phases in the difference between the calculated VBR and the value of the new agricultural land use classification, in the current cycle, at a rate of 16.66 percent for each year of the revaluation cycle.

(2) An agricultural land use classification change is a dedicated agricultural land use change. A dedicated agricultural land use change is a deliberate change to an existing agricultural land use. For example, a dedicated use change includes a change from grazing to summer fallow or putting additional acreage under irrigation.

(3) The following are not considered an agricultural land use classification change:

(a) The department's updates from the Geographic Information System that result in acreage changes, which are not dedicated agricultural land use changes; or

(b) Incidental fluctuations in agricultural land use due to typical farming practices.