Real estate tax is a tax on land and any buildings or other improvements attached to the land. Real estate taxes are billed twice a year, due on June 5 and October 5.
The Land Use Program is a state program that provides for the assessment of land based on use value instead of market value. The tax reduction is a deferral not a discount.
Real estate tax relief is a discount for citizens who meet the income and net worth requirements. The discount applies to the taxes for the house and up to 10 acres of land.