Agricultural Districts:
- Agricultural Assessment -- Certain agricultural land is eligible for an agricultural assessment. Agricultural assessment values are established annually by the NYS Board of Real Property Services using a capitalized value of production methodology. Any assessed valuation of the eligible land in excess of its agricultural assessment is exempt from taxation. To qualify, the owner must annually submit an application verifying that the land is located within an established agricultural district and that it satisfies the property use requirements. If converted to a use inconsistent with agricultural production, land that benefited from an agricultural assessment is subject to payments.
- Special Ad Valorem Levies and Special Assessments -- As provided in Ag-Mkts L §305(5), land used primarily for agricultural production and located within an agricultural district is also exempt from special ad valorem levies, special assessments and other rates or fees imposed within improvement districts or areas deemed benefited by municipal improvements including, but not limited to, improvements for sewer, water, lighting, non-farm drainage, and solid waste disposal and other landfill operations (including solid waste management facilities established pursuant to County Law 226-b). The exemption also applies to farm structures located in an agricultural district, but not if the structure benefits directly from the services of the improvement district. The exemption does not apply in cases where such charges were imposed prior to the formation of the agricultural district. Nor is this exemption applicable to land of up to ½ acre surrounding any dwelling or non-farm structure. (Note: Land which is located within an agricultural district and is used primarily for agricultural production but which does not satisfy all of the requirements for an agricultural assessment may receive the benefit of this exemption.)
As provided in Ag-Mkts L §305(6), the governing body of a fire, fire protection, or ambulance district for which special ad valorem levies or special assessments are made may adopt a resolution allowing the use of agricultural assessments in the levy of such charges.
Non Agricultural Districts:
This statute extends the agricultural assessment program authorized by Ag-Mkts L §305 to certain agricultural lands located outside agricultural districts. As with agricultural district properties, lands outside districts used for agricultural production must meet the eligibility requirements described below in order to qualify for agricultural assessment. The owner must annually submit an application for such assessment on or before taxable status date except in the year of a municipal revaluation or update of assessments when the application may be filed no later than thirty days before the filing of the tentative assessment roll. The application to be used is the same as that used for Ag-Mkts L §305.
Qualifying land is to be taxed according to its agricultural assessment. Agricultural assessment values are determined by the NYS Board of Real Property Services using a capitalized value of production methodology. Any assessed valuation of the eligible land in excess of its agricultural assessment is exempt from taxation. This excess is not ordinarily exempt from special ad valorem levies or special assessments; however, the governing body of a water, lighting, sewer, sanitation, fire, fire protection, or ambulance district for whose benefit special ad valorem levies or special assessments are imposed may adopt a resolution allowing the use of agricultural assessments in the levy of such charges.
If converted to a use inconsistent with agricultural production, land that benefited from an agricultural assessment is subject to payments.
Structures and Buildings Essential to the Operation of Agricultural and Horticultural Lands:
Certain structures and buildings that (1) are essential to the operation of lands actively used for agricultural or horticultural purposes and (2) are constructed or reconstructed after January 1, 1969 and prior to January 1, 2019 are exempt from taxation to the extent of any increase in assessed value attributable to such construction or reconstruction. No exemption from special ad valorem levies or special assessments is allowed.
This exemption does not apply to farm silos, bulk milk tanks and coolers, farm feed grain storage bins and commodity sheds, or manure storage and handling facilities, which may be eligible for exemption under RPTL §483-a, nor does it apply to temporary greenhouses which may be eligible for exemption under RPTL §483-c.
If a structure or building exempt under RPTL §483 is converted to a non-qualifying use during the period of exemption, roll-back taxes must be imposed for the entire period that the property was exempt. Roll-back taxes payable are to be determined by the appropriate tax levying bodies using the appropriate prior years' tax rates and exempt assessed value.
Farm Silos, Farm Feed Grain Storage Bins, Commodity Sheds, Bulk Milk Tanks and Coolers, and Manure Storage and Handling Facilities:
Silos for preserving and storing forage in edible condition which are permanently affixed to agricultural land, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers used to hold milk awaiting shipment to market, and manure storage and handling facilities are exempt from taxation, special ad valorem levies, and special assessments.
Temporary Greenhouses:
Temporary greenhouses used for agricultural production are exempt from taxation, special ad valorem levies, and special assessments.
This exemption does not apply to structures and buildings essential to the operation of agricultural and horticultural lands, which may be eligible for exemption under RPTL §483.
** For agricultural exemptions, the following steps must be taken before application can be filed:
- Contact the Real Property Office to purchase a tax map of the parcel.
- Take the tax map to the Soil & Water Department, located at:
6064 Route 22, Suite 1
Plattsburgh, NY 12901 - When verification is completed through the Soil & Water Department, bring the map along with the application, before March 1st, to the local assessor for further processing of the application.
Links to exemption forms:
Agricultural Land Exemption Renewal Application
