Agricultural exemption certificates are valid for four years or until the applicant is no longer qualified for the exemption. Every fourth year, the Department reissues agricultural certificates of exemption to all current exemption holders. Renewed certificates are mailed during the latter part of December before the end of the certificate’s expiration date. New certificates have an effective date of January 1 of the following year, and they will expire on December 31 four years later.
No action is needed on behalf of current exemption holders, unless they have changed their address, or they no longer meet the requirements for exemption.