Not a tax professional, but I have looked into this when deciding to operate a small farm on land that includes my private residence. CA had two exemptions that could lower your property tax through ag use, neither of which your property likely qualifies. Williamson Act requires 100 acres of land and Urban Incentives Zone Act cannot have improved land. Both cases require demonstrated sale of ag goods (fruit). I’m my case, I run my orchard through my corporation for federal tax benefits among other considerations but that opens you to a number of other oversights including demonstrated profitability and S-Corp annual renewals. To Brad’s point, in the end big brother gets his due and there is no cheating the system.