Each state in the USA has property tax laws that allow for exemptions to reduce the tax basis on their property for agricultural use. The laws are passed by the state legislatures and enforced and carried out by each county. The county assessor in each county is responsible to carry out the laws passed by the state. This is a brief class to teach the basics of agricultural exemptions. Honey bees count as livestock for the purposes of agricultural exemptions. You can search your county and state to see what your laws are. Every county has a deadline for filing. In New Mexico this deadline is the last day of February each year.