November 2021

Everyone loves surprises, don’t they? Well, it depends on what that surprise is. We were surprised on September 11 with a water heater that had been leaking for a little while, but leaked enough to have to replace the carpet, some drywall and repaint our living area in our basement. Whether we were ready or not, this forced us to do some “spring cleaning” in the fall. Many times, this is the time of the year to do some cleanup, whether it’s in your garage or barns. It’s a good time to take Inventory and get rid of what you don’t need. As always, feel free to call or email me if you have any questions. Sincerely,

Bryce Roberts, Spencer County Extension Agent for Agriculture and Natural Resources

More Information As always, if you need more information, feel free to call me at 477-2217. You can also email me at broberts@uky.edu or you can visit my website to view archived newsletters and news articles. The web address is: www.spencerextension.com

Soil Sample Now As we have now moved deeply into fall, now is the best time to sample your fields, gardens, or lawns to see what type and how much fertilizer you need to make the soil as productive as possible. For each sample you want to submit, we need at least one pint (sandwich bag) of dry soil 4-8 inches below the soil surface. Please put your name and sample ID (north lawn, hayfield 2, etc.) on each bag. Bring those in now so that you can get the results more quickly and in some cases go ahead and apply the fertilizer now so that the soil will be ready for your yard or crops. This is a free service provided by the Spencer Co. Conservation District. Thanks to them for sponsoring the soil sampling program. Our office is open normal business hours, but you have the option to drop off your samples anytime you like. As you pull into our parking lot, please go to the right to the back of our building. You will then see our pavilion and on the pavilion, you will see a blue tub to the right of the double doors. Inside the tub, you will find some paperwork that you will need to fill out so that we can properly test your soil. Place the paperwork and samples back into the tub. I’ll review the results and mail them back to you in 2-3 weeks.

Cooperative Extension Service Spencer County PO Box 368 Taylorsville KY 40071-0368 (502) 477-2217 Fax: (502) 477-1343 extension.ca.uky.edu

Spencer County

Agriculture & Horticulture

Newsletter

November Forage Tips Here are some timely tips to help your forage production. These are provided by the UK Forage Extension Specialists. **Apply 30-40 lb N/A to strengthen cool-season grass sods. **Using a plate meter or grazing stick, estimate stockpile available for winter grazing. **Adjust animal numbers or purchase additional hay to balance forage-feed supply to livestock needs. **Graze crop residues and cover crops that will not overwinter. Be careful to avoid fields that contain johnsongrass. **Graze winter annuals that will not overwinter such as brassics and oats. **Graze other winter annuals once they are 6-8 inches tall and are well anchored. Do NOT graze closer to 4 inches. Sugar content will rise in tall fescue with the cool temperatures and short days of fall. Alkaloid content of tall fescue can also be high in come years, but will begin decline after a hard freeze. **Talk with your local conservationist about developing a grazing plan and cost-share opportunities.

Ag Sales Tax Changes In extension, we have received a lot questions about the agriculture sales tax exemption law since it was passed by the 2020 Kentucky legislature. Legislators passed this law to help ensure only those actively farming receive the 6% sales tax exemption on qualifying purchases. It also creates an online database that gives businesses a one-stop-shop to verify that a farmer is sales tax exempt. Exempt items are not changing from past years, but what is changing is that you will have to apply for a sales tax exemption number from the Kentucky Department of Revenue before Jan. 1. You can get this ap-plication, Form 51A800, online at https://revenue.ky.gov/Forms/51A800%20(4-21)_fill-in.pdf The application is short. You will need your driver’s license number and

proof that you farm using one of the following documents: •IRS Schedule F, Profit or Loss from Farming •IRS Form 4835, Farm Rental In-come and Expenses •Farm Service Agency number •Other documentation that establishes your agricultural activity It is important to note that the Department of Revenue prefers you submit the IRS Schedule F, if possible. If approved, you will receive a letter from the Department of Revenue containing your agriculture exemption number. Sales tax exempt items include many materials used to produce crops and livestock for human consumption. It is important to note the words “human consumption.” This is the reason why horses and horse-related items and lawn care tools like zero-turn mowers are not tax exempt. You will need to have the agricultural sales tax exemption number and the Farm Exemption Certificate, Form 51A158, for farm and machinery purchases. For the construction of farm facilities, use your tax exemption number along with the Certificate of Exemption for Materials, Machinery and Equipment, Form 51A159. Beginning Jan. 1, you should provide a completed exemption certifi-cate containing your agriculture exemption number to each of your agricultural suppliers. After that, you can use the agriculture exemption number as evidence of an exempt purchase for as long as the number is valid. The agricultural sales tax exemption is valid for three years after the day it was issued. After that date, you will have to reapply for the exemption.

UK Beef Management Webinar Series Please join us for our Beef Management Webinar Series that meets via Zoom in the evening of the second Tuesday of each month. Registration is necessary, however, if you previously signed up for the ROWLI webinar series we conducted over the past 18 months or have already signed up for this webinar series, then you do not need to re-register. You will automatically receive the invitation the morning of each presentation. If you need to register please send an email to dbullock@uky.edu with Beef Webinar in the subject line and your name and county in the message. You will receive the direct link with a password the morning of each meeting. This invitation will directly link you to the site and you will be asked for the password which can be found just below the link. Each session will be recorded and posted for later viewing. All meet-ing times are 8:00pm T/7:00pm CT. The following is the planned agenda: November 9, 2021 USDA Forage-Animal Production Research Unit Update, Dr. Michael Flythe and Dr. Brit-tany Harlow December 14, 2021 Shooting the Bull: Answering all your beef re-lated questions! – Roundtable discussion with UK Beef Specialists January 11, 2022 Milk: Benefit or Burden – Dr. Darrh Bullock and Dr. Jeff Lehmkuhler February 8, 2022 AFS Beef Research Update Titles and speakers to be announced. March 8, 2022 Shooting the Bull: Answering all your beef re-lated questions! – Roundtable discussion with UK Beef Specialists

Tree Rebate Program The Spencer County Conservation District is sponsoring a Tree Rebate pro-gram for residents of Spencer County. Here are the guidelines for the program: 1. Rebate payment will be paid at 1/2 cost up to the maximum of $50 per tree which excludes delivery and planting. 2. There will be a maximum of two rebates per address/household. 3. Rebates are first come, first serve until program funds are exhausted. 4. With payment request form, provide a receipt showing payment method, tree tag, and a picture of the planted tree. 5. Trees must be planted in Spencer County between the dates of 10-01-2021 and 03-27-2022 & purchased between these dates. 6. Deciduous trees must be a minimum of 6’ tall with Evergreens 2’ tall. No bare rooted trees. 7. Rebate request must be received at SCCD office by the deadline of April 15, 2022. 8. Qualifying individuals are any home-owner that does not have a farm number. 9. Random Spot Checks are possible. 10. All trees must be on the acceptable variety list. 11. Follow any rules of your subdivision, city, or locale when planting a tree. Stay away from utility lines, sewer lines and other individuals right of way. Here are the varieties that are acceptable: American Sycamore, Bald Cypress, Blackgum, Catalpa, Crabapple, Dogwood, Eastern Redbud, Elm, European Hornbean, Ginkgo (male), Goldenraintree, Hackberry, Hawthorn (thornless), Japanese Lilac, Junipers, Katsura, KY Coffeetree, London Planetree, Maple, Oak, Pine, River Birch, Serviceberry, Spruce, Tulip Poplar, Weeping Cherry, Wild Plum. For the brochure and rebate form, please go to https://www.spencerccd.com/tree-rebate-program.html or call the Con-servation office at 477-1157.

Spencer County PO Box 368 Taylorsville, KY 40071-0368 RETURN SERVICE REQUESTED