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Saturday, April 19, 2014
Agricultural Exemption

NYS Agricultural Exemption Application


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.

Agricultural production is defined as 7 or more acres used in the preceding 2 years for the production for sale of crops, livestock or livestock products that have an average annual gross sale value of $10,000 or more or on less than 7 acres where the average annual gross sale value is $50,000 or more.  Gross sale value is defined as proceeds from the sale of agricultural production plus any payments received by reason of land set aside under certain conservation programs. Crops include traditional field crops, fruits, vegetables, maple sap, maple syrup, Christmas Trees, and horticultural specialties including nurseries, aquaculture products and woody biomass. Livestock includes cattle, sheep, hogs, goats, horses, poultry, ratites, farmed deer, buffalo, fur bearing animals, wool bearing animals, etc. Woodland products (for lumber or firewood) may be included to satisfy the average gross sales value requirement up to a maximum of $2,000 annually.

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Agricultural land of 7 acres or more that does not meet the minimum $10,000 gross sale value but has a lease agreement of five or more years.

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Agricultural land of 7 or more acres that is a new operation in its 1st or 2nd year of production of crops, livestock or livestock products or to support a commercial horse boarding operation with gross receipts of $10,000 or more.

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Less than 7 acres of land used as a single operation for production with an annual gross sales value of $50,000 or more where the farm operation is in its 1st or 2nd year.

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Vineyard crops on 7 or more acres within the first 4 years of operation.

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Christmas Tree farm on 7 or more acres within the first 4 years of operation.

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Farm woodland for the production for sale of woodland products on a parcel that includes no more than 50 acres of woods and has other land that qualifies for an agricultural assessment. Farm woodland cannot be used to satisfy the minimum 7 acre requirement.

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Land used in support of a farm operation. For example land under and surrounding buildings such as barns, silos and tenant housing. Or support land such as farm ponds, swamps used for drainage, land used for erosion control, hedgerows and access roads where other land in the parcel qualifies for the agricultural exemption.

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Land set aside through participation in a federal conservation program. Some examples of these programs are the Conservation Reserve Program and the Acreage Conservation Program established by the Federal Food Security Act. No minimum gross sale value is needed for these programs.

Land used for non-agricultural purposes does not qualify. Examples of non-ag land include land used for gravel, mining, wind energy production, recreation, retailing, processing, and land used exclusively for hunting or game preserves.

Prior to filing of the initial application for agricultural assessment, 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 (RP 305) and filed with the local assessor by taxable status date and must be renewed annually.

The exemption is calculated based on the difference of the assessed value of the land less the less the amount of the agricultural assessment. The agricultural assessment values are determined by the state office of Real Property services.