Agricultural Assessment
Description:
Agricultural assessments set ceiling values on land used directly in farming operations based on soil type. If the assessed value of land eligible for agricultural assessment is higher than the ceiling rates an exemption for the differences applied.
Requirements:
The farming operation must either 1) own or encompass at least 7 acres and gross at least $50,000 annually or 2) own more than 7 acres and gross at least $10,000 or more annually. Woodland products can account for up to $2,000 of the $10,000 minimum requirement. Support land and woodlands can only qualify if the applicant owns the land and farms it, or can prove that products taken directly from their land independently gross the $10,000 required. Land rented to another farmer can qualify for agricultural assessment, provided that the lease is at least five years in duration and the income qualifications are met.
Documents needed:
- RP- 305 Application
- Soil Group Worksheet for each parcel
- Proof of income or, if renting land, proof of a 5-year lease and lessee income
You must renew this exemption annually.
For more information about this exemption, please see the NYS Department of Tax and Finance’s Agricultural Assessment page.
Agricultural and Horticultural Buildings and Structures
Description:
A 10-year property tax exemption from the value of newly constructed agricultural structure or building.
Requirements:
- The structure or building must be essential to the operation of lands actively devoted to agricultural or horticultural use.
- The structure or building must actually be used and occupied to carry out the agricultural or horticultural operations.
- The farmland must actually be used in bona fide agricultural or horticultural production carried on for profit.
- The farmland must be at least five acres.
- The application must be completed within one year of construction.
Once an exemption is granted, no renewal is necessary.
For more information about this exemption, please see the NYS Department of Tax and Finance’s Farm Building Exemptions pamphlet.
Certain Limited Use Agricultural Structures
Description:
This exemption provides a total exemption from taxes, special ad valorem levies, and special assessments for certain farm buildings. These buildings include: silos, manure storage and handling facilities, bulk milk tanks, and feed grain storage bins and commodity sheds.
Requirements:
Structures must be permanently affixed to agricultural land.
Once an exemption is granted, no renewal is necessary.
For more information about this exemption, please see the NYS Department of Tax and Finance’s Farm Building Exemptions pamphlet.
Temporary Greenhouses
Description:
A permanent exemption from taxes, special ad valorem levies, and special assessments for temporary greenhouses.
Requirements:
The law defines a temporary greenhouse as specialized agricultural equipment having a framework covered with demountable polyethylene or polypropylene materials or materials of a polyethylene or polypropylene nature which is specifically designed, constructed and used for agricultural production. A temporary greenhouse may include, but is not limited to, the use of heating devices, water and electrical utilities, and embedded supporting poles. In order to receive the exemption, it must be actively used in farming production.
Once an exemption is granted, no renewal is necessary.
For more information about this exemption, please see the NYS Department of Tax and Finance’s Farm Building Exemptions pamphlet.
Other Exemptions
Persons with Disabilities and Limited Income
Volunteer Firefighters and Ambulance Workers
For a complete list of NYS property tax exemptions, see NYS Department of Taxation and Finance.