agricultural property
The term “improved property”, as used in subsection (j) of this section, means a detached, noncommercial residential dwelling, the construction of which was begun before June 1, 1971 , or, in the case of areas added by action of the Ninety-fifth Congress, October 1, 1978 , together with so much of the land on which the dwelling is situated, the said land being in the same ownership as dwelling, as the Secretary shall designate to be reasonably necessary for the enjoyment of the dwelling for the sole purpose of noncommercial residential use, together with any structures accessory to the dwelling which are situated on the land so designated. The term “agricultural property” as used in this subchapter means lands which are in regular use for agricultural, ranching, or dairying purposes as of January 1, 1978 , together with residential and other structures related to the above uses of the property as such structures exist on said date.