Page 2 of 2 RP-305-r (10/12)
Instructions
Use of this form – The landowner may use Form RP-305-r to renew an application for an agricultural assessment on
parcels for the current year’s assessment roll if the last initial application (Form RP-305) filed for the parcels was
approved and the conditions which determine the parcels’ eligibility have not changed. If there are multiple parcels, list
them on a separate sheet if necessary. If the parcels are not all located in the same city, town or village, a separate
application must be completed for each city, town and village unless the parcels are all located in municipalities which in
turn are located within a single Coordinated Assessing Program (CAP), where there is a sole assessor. Each of the
statements pertaining to the status of the parcels is designed to determine whether the parcels’ status has changed. If one
or more of the statements are not true, the applicant may not use this form to seek renewal of the exemption, but must use
Form RP-305 instead. Applications relating to leased land must be made by the landowner.
If a tax-exempt orchard or vineyard has been replaced or expanded since the last Form RP-305 was filed, the applicant
should complete and attach Form RP-305-e to this application. Also, the assessor may ask for substantiation of any
requirement for obtaining an agricultural assessment, including submission of Form RP-305.
By filing this application, the landowner is aware that converting land to a nonagricultural use will result in financial
encumbrances to the land so converted. Such encumbrance is a payment based on five times the taxes saved in the most
recent year of benefit. The payment also includes a six percent interest charge compounded annually for each year during
the last five in which the land received an agricultural assessment. Such an encumbrance runs with the land from the last
time the parcel benefitted for a period of five years in an agricultural district, and for eight years outside a district. For
land located outside an agricultural district the obligation to make a payment for conversion creates a lien against the
entire parcel, even if only a portion of the parcel benefited from the agricultural assessment.
Further information about the agricultural assessment program may be found on the Web site of the Department of
Taxation and Finance at www.tax.ny.gov/research/property/assess/valuation/agindex.htm
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Place of filing - The application renewal form must be filed with the city, town or village assessor. If the property is
located in a village, an application must be filed with both the town assessor and the village assessor, unless the village
does not assess property. If the parcels are not all located in the same city, town or village, a separate application must be
completed for each city, town and village unless the parcels are all located in municipalities which in turn are located
within a single Coordinated Assessing Program (CAP), where there is a sole assessor. In Nassau and Tompkins Counties,
the application must be filed with the county assessor.
Time of filing - The application renewal form must be filed on or before the taxable status date of the city, town, or
village. The taxable status date varies by municipality; contact your local assessor’s office to confirm the taxable status
date for your municipality. Exceptions: In the year of a revaluation or update of assessments, the application may be
filed with the assessor no later than the thirtieth day prior to the day by which the tentative assessment roll is required to
be filed by law. In the case of land located within an agricultural district, the application may be filed with the assessor no
later than the last date on which an assessment complaint may be filed, (1) when a licensed physician certifies that the
failure to file the application by taxable status date resulted from the death of the applicant’s spouse, child, parent, brother,
or sister, or the illness of the applicant or the applicant’s spouse, child, parent, brother, or sister; or (2) the failure to file
the application by taxable status date resulted from the occurrence of a natural disaster, including but not limited to, a
flood, or the destruction of the applicant’s residence, barn, or other farm building by wind, fire, or flood.
Notice of approval, denial, or modification - The assessor must notify the applicant of approval, denial, or modification
of the application only if the applicant supplies the assessor with a self-addressed stamped envelope.