Form Rp-305-R-Ws-Assessor'S Worksheet For Rp-305-R (Page 3 of 4) in pdf

RP-305-r (1/00)

Page 2

INSTRUCTIONS

Use of this form. Form RP-305-r may be used to renew an application for an agricultural assessment for a parcel for the current year's

assessment roll if the last long form application (form RP-305) or renewal (form RP-305-r) filed for the parcel was approved and the

conditions which determine the parcel's eligibility have not changed. The questions in item 1 are designed to determine whether the

parcel's status has changed. Please consider items 1(c), and 3(g) carefully to determine whether a current lease or affidavit (form RP-

305-c) must be included with this application renewal form.

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 and village assessors. In Nassau and Tompkins Counties, applications must be

filed with the county assessors.

Time of filing. The application renewal form must be filed on or before the taxable status date of the city, town or village.

EXCEPTION: 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.

Notice of approval, denial or modification.. The assessor must notify the applicant of the approval, denial or modification of the

application only if the applicant supplies the assessor with a prepaid, self-addressed envelope.

Agricultural land may qualify for an agricultural assessment if:

- The land consists of at least ten acres which have been used to produce crops, livestock or livestock products for sale in the

preceding two years; and

- 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 such land to produce for sale crops, livestock and livestock products, 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.

- The land consists of less than ten acres which have been used to produce crops, livestock or livestock products for sale in the

preceding two years; and

- 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.

- The land consists of at least ten 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. Eligibility is subject to the approval of the county legislative body.

If these requirements are satisfied, support land and farm woodland may also qualify for an agricultural assessment. *

Agricultural land rented to another and used during the preceding two years to produce for sale crops, livestock or

livestock products, but which does not independently satisfy the requirement that such production have an average gross

sales value of $10,000 or more, may nevertheless be eligible for an agricultural assessment, if the following conditions are

satisfied:

The rented land must consist of at least ten acres that were used as a single operation to produce crops, livestock or livestock products

(exclusive of woodland products) in the preceding two years.

The rented land must currently be used to produce crops, livestock or livestock products (exclusive of woodland products) under a

written rental arrangement of five or more years.

The rented land must be used in conjunction with other land which qualifies for an agricultural assessment.

If the above requirements are satisfied, support land may also qualify for an agricultural assessment.*

* Farm woodland means land used for the production for sale of woodland products (logs, lumber, posts, firewood, etc.) which

contiguous with cropland, orchards, vineyards or land used to pasture livestock. Lands divided by state, county or town roads, energy

transmission corridors and similar facilities will be considered contiguous. Farm woodland which may be eligible for an agricultural

assessment may not exceed 50 acres on any separately described and assessed parcel.

Support land may include farm ponds, swamps used for drainage, land used for erosion control, hedgerows, access roads, land under

farm buildings, dikes and levies used for flood protection, drainage ditches and land used for farm waste management. Support land

may also include any other minor acreage that is located amid, between or on the perimeter of cropland, orchards, vineyards and land

used to pasture livestock, so long as the land is not farm woodland or nonagricultural land. For this purpose, nonagricultural land

includes land used for any of the following purposes: owner's dwelling site; commercial gravel quarry or other mineral, oil or natural

gas extraction; recreational uses such as camping, athletic and park facilities; retail establishments of any kind including restaurants,

lodging facilities and roadside stands used for merchandising crops, livestock or livestock products; facilities used to process crops,

livestock or livestock products including sawmills, fertilizer plants; and land used exclusively for hunting and game preserves.

Nonagricultural land also includes any land that is not actually being used to produce crops, livestock or livestock products where

such land is not farm woodland or support land.

Form Rp-305-R-Ws-Assessor'S Worksheet For Rp-305-R Page 3

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