An Ag Rollback Tax is an additional tax that is imposed when a property owner changes the use of a property from Agricultural to any other use – excluding building a house for a personal homestead.  The Rollback Tax recoups the tax the owner would have paid if his or her land had been taxed at Market Value for the years covered in the Rollback.  A property that is used for agricultural but does not qualify for agricultural value is not imposed a roll back.  The use of the property must change to constitute a rollback.