Agricultural Assessments

What is an Agricultural Assessment?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.

Agricultural assessment program Overview (link to NYS ORPTS)
Eligibility Requirements:In general, the land must consist of at least seven acres which has been used to produce crops, livestock or livestock products for sale or has been used to support a commercial horse boarding operation and has an average of $10,000 gross sales for the two years preceding the application. See the Q & A and the application instructions for more detailed information.

You may also be eligible for this exemption if you rent agricultural land to a farmer as long as eligibility requirements are met. Woodlands are not eligible if the land is rented or leased unless the land independently satisfies the gross sales requirement. In addition, there must be a current five year lease agreement or affidavit on file at the Assessor's Office.

This exemption must be renewed every year. Renewal applications are mailed from the Assessor's Office in December.

New applications, renewal applications and all requested documentation must be submitted to the Assessor's Office by Taxable Status Date (March 1st).
Consequence of Conversion to non-agricultural use   (see: Notice to applicant - RP-305, Page 4)By filing this application, the landowner agrees that the lands that benefit from agricultural assessment will be liable for payment whenever the land is converted to a non-agricultural use. The consequence of a conversion 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. An encumbrance runs with the land from the last time the parcel benefitted for five years in an agricultural district, and for eight years outside a district. (For land outside an agricultural district, the obligation to make payment for a conversion creates a lien against the entire parcel, even if only a portion of the parcel benefitted from agricultural assessment.)
New applications:New Agricultural exemption forms  -  Click the links below to download/print all necessary forms

Note: The Assessor's Office will provide a copy of your property (plat map) that is necessary to submit with the Soil Group Worksheet Request Form). Please call 585-617-6107 or email to request a copy of your plat map. Please include your name, parcel's tax map number (also known as SBL), address of parcel and how you would like it delivered (fax, email, general mail, pick up).
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