Form Rp-305 - Agricultural Assessment Application Page 10
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11Page 10 of 11 RP-305 (3/15)
(3) Excess farm woodland (over 50 acres) – enter number of
Note: If an Act of God, natural disaster or continued adverse
acres from section D3 of the Soil group worksheet.
weather conditions results in the destruction of a significant
portion of the agricultural production on any of the property for
(4) Newly planted orchards, vineyards or Christmas trees
which application is being made such that the average gross
of a newly established farm operation. Land of not less than
sales value of the two preceding years is less than $10,000, the
seven acres used solely by a newly-established farm operation
applicant is advised to submit with this application a completed
for new orchards or vineyards may qualify for an agricultural
Form RP-305-b, Application for Exception From Minimum
assessment for four years after planting, notwithstanding the fact
Average Gross Sales Value Requirement of Article 25-AA of the
that no crops are produced for sale. Land of not less than seven
Agricultural and Markets Law.
acres used solely by such a farm operation for new Christmas
trees may qualify for an agricultural assessment for five
Part 5 – Land used to support a commercial horse boarding
years after planting, notwithstanding the fact that no trees are
operation. Commercial horse boarding operation means an
harvested for sale. Eligible fruit trees, grape vines, or Christmas
agricultural enterprise, consisting of at least seven acres and
trees may be planted in the new farm’s first or second year of
boarding at least ten horses regardless of ownership, that
operation.
receives ten thousand dollars ($10,000) or more in gross
receipts annually from fees generated either through the
(5) Nonagricultural land. Ineligible land uses, including but not
boarding of horses, the production for sale of crops, livestock,
limited to the following: landowner’s residence and lot, gravel
and livestock products, or both such boarding and such
quarry or other mineral, oil or natural gas extraction, commercial
production. Such operations shall not include operations whose
hunting and game preserves as well as any other commercial
primary on site function is horse racing. An otherwise eligible
recreational uses such as camping and athletic facilities and
operation proposed in its first or second year of operation may
parks, retail establishments of any kind including restaurants,
qualify as a commercial horse boarding operation if it consists of
lodging facilities and roadside stands used for sale of crops,
at least seven acres and boards at least ten horses, regardless
livestock, or livestock products, processing facilities, sawmills,
of ownership, by the end of the first year of operation.
and fertilizer plants. Nonagricultural land does not include
qualified farm woodland or support land. Also, any acreage
Part 6 – Land used to support a commercial equine
withheld from the agricultural assessment program by the
operation. Commercial equine operation means an agricultural
enterprise, consisting of at least seven acres and stabling at
landowner should be entered in the nonagricultural category.
least ten horses regardless of ownership that receives $10,000
Part 2 – Other agricultural land owned by the applicant.
or more in gross receipts annually from fees generated through
Land contained within separately assessed parcels owned by
1) the provisions of commercial equine activities including, but
the applicant and used for agricultural production in conjunction
not limited to, riding lessons, trail riding or training of horses (but
with the subject parcel is considered part of the applicant’s farm
not horse racing), 2) production for sale of crops, livestock or
unit for purposes of satisfying any minimum acreage or gross
livestock products, or through both 1 and 2. An otherwise eligible
sales requirements.
operation proposed or in its first or second year of operation
may qualify as a commercial equine operation if it consists of at
Part 3 – Other agricultural land rented by the applicant.
least seven acres and stables at least ten horses, regardless of
The gross sales value of agricultural products produced on
ownership, by the end of the first year of operation.
land rented by the applicant from another person and used
in conjunction with the subject parcel may be included when
Part 7 – Land under a structure within which crops,
determining whether the gross sales requirement is satisfied.
livestock or livestock products are produced.
For Questions on page 3
For Questions on page 4
Note: For parts 4 through 8, newly established farm
Part 8 – Land rented to others. Land that the applicant rents
operations should enter annual gross sales only for the first
to another person, used as a single operation for the production
or second year of production.
for sale of crops, livestock or livestock products (exclusive of
woodland products) in the preceding two years with an average
Part 4 – Average gross sales value. To qualify for an
gross sales value of less than $10,000 may be eligible to receive
agricultural assessment, an applicant must show that the crops,
an agricultural assessment if certain requirements are satisfied.
livestock or livestock products produced for sale in the preceding
To qualify for an agricultural assessment the applicant must rent
two years on the land for which application is being made had
to another person at least seven acres of land used to produce
an average gross sales value of at least $10,000. Gross sales
crops, livestock or livestock products, exclusive of woodland
value may include sales of agricultural products or market value
products. Land actually used to produce crops, livestock or
of crops processed prior to sale in their unprocessed state
livestock products may include cropland, muck, orchards,
produced on (1) agricultural land described in this application;
vineyards and pasture.
(2) other parcels owned by the applicant and used in conjunction
with the subject parcel; and (3) land rented by the applicant from
8f. To qualify for an agricultural assessment the rented land
another person and used in conjunction with the subject parcel.
must be used in agricultural production under a five year written
Also, certain federal farm program and thoroughbred breeder
rental arrangement. Note: Rental arrangement is defined as a
payments may be included. To calculate average gross sales
written lease signed by both of the parties to the agreement.
value for the preceding two years the applicant should add the
The applicant must provide documentation concerning the
actual gross receipts derived from the sale, or, where applicable,
existence and term of the rental arrangement (a copy of the
the market value of agricultural products produced on the land
lease or an affidavit attesting to the existence of such a lease
described above, and divide the sum by two. Sales are to be
(Form RP-305-c)).
reported on the basis of the most recent two income tax years
prior to the date of the application. Market value should be
8g. To qualify for an agricultural assessment the rented land
based on the value at the time of harvest in the preceding two
must be used in conjunction with other land which qualifies for
years. The assessor may ask for substantiation of gross sales
an agricultural assessment. The applicant should indicate the
value, which may be made by bookkeeping records, income tax
owner, tax map number and location of this other land. The
returns, types of crops used for processing, etc.
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