Form Rp-305 - Agricultural Assessment Application Page 8
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11Page 8 of 11 RP-305 (3/15)
General information and filing requirements
Extent of exemption: The agricultural assessment value per
must be filed with both the town and the village assessor. In
acre certified by the Office of Real Property Tax Services when
Nassau and Tompkins Counties, the application must be filed
equalized by the assessor becomes an agricultural assessment.
with the county assessors.
If the application is approved, the portion of the assessed value
Time of filing application: The application must be filed on
of eligible agricultural lands which exceeds the agricultural
or before the taxable status date of the city, town or village (if
assessment, if any, will be exempt. No exemption results unless
the village assesses). Exceptions: In year of a revaluation
the assessed value of land described in the application exceeds
or update of assessments, the application may be filed with
its agricultural assessment.
the assessor no later than the thirtieth day prior to the day by
Application: To qualify agricultural land for an agricultural
which the tentative assessment roll is required to be filed by
assessment, the landowner must annually file an application for
law. In the case of land located within an agricultural district,
each separately assessed parcel with the local assessor. If an
the application may be filed with the assessor no later than
initial application is approved and an agricultural assessment
the last date on which an assessment complaint may be filed
granted, renewal Form RP-305-r may be filed in succeeding
when (1) a licensed physician certifies that the failure to file the
years to renew the application provided no changes regarding
application by taxable status date resulted from the death of the
the parcel have occurred since the last submission of
applicant’s spouse, child, parent, brother or sister, or the illness
Form RP-305. A soil group worksheet and soil map prepared by
of the applicant or the applicant’s spouse, child, parent, brother
the Soil and Water Conservation District Office must be filed as
or sister; or (2) the failure to file the application by taxable
part of the application, unless as a result of a prior application,
status date resulted from the occurrence of a natural disaster,
the assessor has a soil group worksheet and soil map on file
including, but not limited to, a flood, or the destruction of the
which accurately describes the parcel. A landowner may exclude
applicant’s residence, barn or other farm building by wind, fire or
from the applications any portion of a parcel which is capable of
flood.
being separately identified.
Notice of approval, denial or modification of application:
Place of filing application: The application must be filed with
The applicant must provide the assessor with a stamped,
the city, town or village assessor (if the village assesses). If the
self-addressed envelope at the time of application in order to
property is located in a village that assesses, and application
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
A commercial horse boarding operation is defined as
if it satisfies all the requirements set forth in any one of the
an agricultural enterprise consisting of at least seven
following alternatives:
acres and boarding at least ten horses, regardless of
ownership, which receives $10,000 or more in gross
(A) The land consists of at least seven acres which have
receipts annually from fees generated through the
been used to produce crops, livestock or livestock
boarding of horses, the production for sale of crops,
products for sale in the preceding two years.
livestock or livestock products, or both such boarding
The crops, livestock or livestock products produced
and such production.
on such land, including land rented by the applicant
from another and used in conjunction with agricultural
or
land owned by the applicant, must have an average
(D) The land consists of at least seven acres of which all or
gross sales value of at least $10,000 for the two years
part has been set aside through participation in a U.S.
preceding the application. Whenever a crop is processed
government conservation program established pursuant
prior to sale, average gross sales value shall be based
to Title 1 of the Federal Food Security Act of 1985 or
upon the market value of the crop in its unprocessed
any subsequent federal farm program. No minimum
state.
gross sales is required for the participating lands.
Non-participating lands still must meet the $10,000 gross
or
sales minimum and federal program payments may be
(B) The land consists of less than seven acres which have
applied to establish the minimum gross sales value.
been used to produce crops, livestock or livestock
products for sale in the preceding two years.
or
(E) The land used in agricultural production is a
The crops, livestock or livestock products produced on
newly-established farm operation and has annual gross
such land, and on any land rented by the applicant from
sales of $10,000 and seven or more acres in agricultural
another and used in conjunction with the applicant’s land
production, or annual gross sales of $50,000 and less
to produce for sale crops, livestock or livestock products,
than seven such acres, in the first or second year of
must have an average gross sales value of at least
production, and meets the other eligibility requirements
$50,000 for the two years preceding the application. For
of A, B, or C above. If the newly-established farm is
a crop processed prior to sale, the average gross sales
a commercial horse boarding operation, no less than
value shall be based upon the market value of the crop
seven acres must be used to support the horse boarding
in its unprocessed state.
operation, at least ten horses must be boarded, and the
or
operation must have annual gross receipts of $10,000 or
(C) The land consists of at least seven acres and has
more.
been used during the preceding two years to support a
or
commercial horse boarding operation with annual gross
receipts of $10,000 or more.
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