Agricultural land located in a designated agricultural district and used for agricultural production is eligible for this exemption provided all other stipulations are met. These include property use and certification requirements as well as filing requirements.

Eligibility Requirements

Requirements include minimum acreage and documentation of use for agricultural production and gross sale value of proceeds. Prior to the initial filing of the Agricultural Assessment Application, the landowner must have the local Soil and Water Conservation district office prepare a soil group worksheet and soil map for each parcel to be enrolled in the agricultural assessment program. The soil worksheet is attached to the Agricultural Assessment form and filed with the local assessor by taxable status date and must be renewed annually.

Assessor Contact Information (PDF)

Agricultural Assessment Application (PDF)

Detailed information about property tax exemptions can be found at the New York State Department of Taxation and Finance.