RP-305 (12/11) Page 7
GENERAL INFORMATION AND FILING REQUIREMENTS
Extent of exemption. The agricultural assessment value per
acre certified by the Office of Real Property Tax Services
when equalized by the assessor becomes an agricultural
assessment. If the application is approved, the portion of the
assessed value of eligible agricultural lands which exceeds the
agricultural assessment, if any, will be exempt. No exemption
results unless the assessed value of land described in the
application exceeds its agricultural assessment.
Application. To qualify agricultural land for an agricultural
assessment, the landowner must annually file an application
for each separately assessed parcel with the local assessor. If
an initial application is approved and an agricultural
assessment granted, renewal Form RP-305-r may be filed in
succeeding years to renew the application provided no
changes regarding the parcel have occurred since the last
submission of Form RP-305. A soil group worksheet and soil
map prepared by the Soil and Water Conservation District
Office must be filed as part of the application, unless as a
result of a prior application, the assessor has a soil group
worksheet and soil map on file which accurately describes the
parcel. A landowner may exclude from the applications any
portion of a parcel which is capable of being separately
identified.
Place of filing application. The application must be filed
with the city, town or village assessor (if the village assesses).
If the property is located in a village that assesses, an
application must be filed with both the town and the village
assessor. In Nassau and Tompkins Counties, the application
must be filed with the county assessors.
Time of filing application. The application must be filed on
or before the taxable status date of the city, town or village (if
the village assesses). EXCEPTIONS: In 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 when (1) 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 of application.
The applicant must provide the assessor with a stamped, self-
addressed envelope at the time of application in order to
receive notice of the approval, denial or modification of the
application.
ELIGIBILITY REQUIREMENTS FOR AGRICULTURAL ASSESSMENT
1. Agricultural land is eligible for an agricultural assessment
if it satisfies all the requirements set forth in any one of the
following alternatives:
(A) The land consists of at least seven acres which have
been used to produce crops, livestock or livestock products for
sale in the preceding two years.
The crops, livestock or livestock products produced on
such land, including land rented by the applicant from another
and used in conjunction with agricultural land owned by the
applicant, must have an average gross sales value of at least
$10,000 for the two years preceding the application.
Whenever a crop is processed prior to sale, average gross sales
value shall be based upon the market value of the crop in its
unprocessed state.
or
(B) The land consists of less than seven acres which have
been used to produce crops, livestock or livestock products for
sale in the preceding two years.
The crops, livestock or livestock products produced
on such land, and on any land rented by the applicant from
another and used in conjunction with the applicant’s land to
produce for sale crops, livestock or livestock products, must
have an average gross sales value of at least $50,000 for the
two years preceding the application. For a crop processed
prior to sale, the average gross sales value shall be based upon
the market value of the crop in its unprocessed state.
or
(C) The land consists of at least seven acres and has been
used during the preceding two years to support a commercial
horse boarding operation with annual gross receipts of
$10,000 or more.
A commercial horse boarding operation is defined as
an agricultural enterprise consisting of at least seven acres and
boarding at least ten horses, regardless of ownership, which
receives $10,000 or more in gross receipts annually from fees
generated through the boarding of horses, the production for
sale of crops, livestock or livestock products, or both such
boarding and such production.
or
(D) The land consists of at least seven acres of which all
or part has been set aside through participation in a U.S.
government conservation program established pursuant to
Title 1 of the Federal Food Security Act of 1985 or any
subsequent federal farm program. No minimum gross sales is
required for the participating lands. Non-participating lands
still must meet the $10,000 gross sales minimum and federal
program payments may be applied to establish the minimum
gross sales value.
or
(E) The land used in agricultural production is a newly
established farm operation and has annual gross sales of
$10,000 and seven or more acres in agricultural production, or
annual gross sales of $50,000 and less than seven such acres,
in the first or second year of production, and meets the other