Board questions whether backyard beehives qualify parcel for agricultural assessment

Aug 18, 2026

At an administrative hearing, county staff recommended no change to market value for Samuel Mohler’s parcel for assessment years 2023 and 2025, while board members questioned whether a small cluster of beehives and garden plots meet the statute’s 'devoted use' test for agricultural assessment.

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The Elkhart County Property Tax Assessment Board of Appeals heard an appeal from petitioner Samuel Mohler concerning assessment years 2023 and 2025. County representative Brandon German led the board through property record cards, photos, and comparable sales, reporting that the market analyses yielded values of about $137,000 for 2023 and $144,000 for 2025 after adjustments and recommending no change to assessed market value.

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