Neb. Admin. Code § 350-14-004.08 — Classification by Land Capability Groups

004.08A Soil surveys are one of the principal tools and sources of information used in the classification of agricultural land in Nebraska. The classification of agricultural land f or assessment purposes is based on each county’s most recent soil survey and the most recent technical updates available. A county’s soil survey is not required to be published for its implementation to occur. 004.08B All soil types in a county are assi gned to a Land Capability Group. As soil mapping is completed, conversion legends are prepared by the Department of Revenue, Property Assessment Division according to the dryland capability classification of each soil that shows, in a general way, the sui tability of each soil for most kinds of field crops. Grouping and inventorying soils in this way creates a uniform classification system and is the next step in the assessment of agricultural land. The conversion legend shows the LCG for each soil in the county whether in grassland, dryland or irrigated cropland. The conversion legend groups similar soils throughout their area of occurrence into the same LCG. A conversion legend of the soils of Nebraska is made available to the assessors. 004.08C Soil types that have similar capabilities and characteristics are placed in the same land capability group. The main criteria for different land capability groups are types of soil, slope, and erosion. A few of the other soil characteristics that help to det ermine land capability and subsequently the land capability group are texture, attributes, saline or alkali conditions, water tables, flooding hazards and depth of soil over bedrock or gravel. All of these characteristics affect the capability of a soil. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 15 004.08D Procedures have been established to achieve a fair and uniform method of using soil maps and interpretations in the classification and inventory of land. It sets forth a consistent and standard land classification and inventory system which can be used statewide for all land classes. It was developed by using pertinent factors such as soil classification, characteristics, properties, limitations and hazards, land use, precipitation, and length of growing seasons. The following procedures are de signed to achieve uniform and equitable assessments for similar kinds of agricultural land throughout the State of Nebraska: 004.08D(1) The highest capability soils in cropland are classified into the highest Land Capability Group under that use. 004.08D(2) The lowest capability soils are classified into the lowest Land Capability Group. Every Land Capability Group may not occur in every county. 004.08E A Land Capability Group (LCG) is a grouping of various soils according to their limitations for fi eld crops, the risk of damage if they are used for crops, and the way they respond to average management. Since the soil conservation service maps major natural bodies of soil in a mapping area, the criteria used for grouping the soils do not include majo r land reformation that would change slope, depth or other characteristics of the soils, nor do they include unlikely major reclamation projects. When such areas have been mapped and assigned capability units by the Natural Resources Conservation Service, the assigned capability unit is used. A LCG is determined for each kind of soil and its current land use. Nebraska has three primary land uses. The eastern part of the state is principally a dryland farming area. The central and western regions of the state generally require irrigation for the intensive production of common cultivated crops. Approximately one -half of the acreage in the state is in native grassland. Scattered throughout, there is recreational land, timberland and wasteland. 004.08F Due to the wide range of climate and soils in Nebraska, there is a minimum of 12 LCGs to classify the various kinds of soil by land use throughout the state. Some counties may not have every land capability group. Four principal LCGs are established for e ach of the following agricultural uses and they are coded as shown below: 004.08F(1) Irrigated cropland (includes irrigated grassland) 1A, 2A, 3A, and 4A. 004.08F(2) Dryland cropland 1D, 2D, 3D, and 4D. 004.08F(3) Grassland 1G, 2G, 3G, and 4G. 004.08G Land capability groups defined. The general definition for each of the four land capability groups applies to irrigated cropland, dryland cropland, and grassland. 004.08G(1) LCG 1 includes soils that generally have the capability to produce high to very high yields of grain or forage crops, including native and introduced grasses, and foods and crops produced for processing such as, soybeans, corn, sugar beets, potatoes, field beans, and others. 004.08G(2) LCG 2 includes soils that have the capabili ty to produce moderately high to above average yields of either grain or forage crops, including native and introduced grasses, and foods and crops produced for processing. Soils in this group have moderate limitations and hazards that affect use and management. 004.08G(3) LCG 3 includes soils that have the capability to produce average or moderately low yields of either grain or forage crops, including native and introduced grasses, and foods and crops produced for processing. Soils in this group have moderately severe limitations and hazards that affect use and management. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 16 004.08G(4) LCG 4 includes soils that have the capability to produce low or very low yields of either grain or forage crops, including native and introduced grasses, and foods and crops produced for processing. Soils in this group have very severe limitations and hazards that affect use and management. 004.08H Additional Land Capability Groups. The foregoing cropland and grassland LCGs may be subdivided if intermediate or additi onal LCGs and land values are needed. In many counties, the four LCGs are not adequate to show the range of classifications needed for the diversity of the soil capabilities within the area. In such cases, the LCGs are divided and identified by the addit ion of the number 1 (one) to the LCG. (Example: 2G1, 4D1, 3A1, etc.) If the irrigated cropland LCG 1A needs to be subdivided, LCG 1A1 will be used for the soils with the higher capability. Intermediate or other appropriate groups will be used as needed when a LCG is divided. The following LCGs are generally adequate for classifying and inventorying agricultural land throughout most of the state. 004.08H(1) 1D1 and 1A1 - Cropland soils generally capable of producing very high yields. 004.08H(2) 1D and 1A - Cropland soils generally capable of producing high yields. 004.08H(3) 2D1 and 2A1 - Cropland soils generally capable of producing moderately high yields. 004.08H(4) 2D and 2A - Cropland soils generally capable of producing above average yields. 004.08H(5) 3D1 and 3A1 - Cropland soils generally capable of producing average yields. 004.08H(6) 3D and 3A - Cropland soils generally capable of producing moderately low yields. 004.08H(7) 4D1 and 4A1 - Cropland soils generally capable of producing low yields. 004.08H(8) 4D and 4A - Cropland soils generally capable of producing very low yields. 004.08H(9) 1G1 - Grassland and meadows generally capable of producing very high yields of forage. 004.08H(10) 1G - Grassland and meadows generally capable of producing high yields of forage. 004.08H(11) 2G1 - Grassland and meadows generally capable of producing moderately high yields of forage. 004.08H(12) 2G - Grassland and meadows generally capable of producing above average yields of forage. 004.08H(13) 3G1 - Grassland and meadows generally capable of producing average yields of forage. 004.08H(14) 3G - Grassland and meadows generally capable of producing moderately low yields of forage. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 17 004.08H(15) 4G1 - Grassland areas generally capable of producing low yields of forage. 004.08H(16) 4G - Grassland areas generally capable of producing very low yields of forage.