Agricultural Assessment
AGRICULTURAL VALUE ASSESSMENT
The State Legislature enacted the New York Agricultural Districts Law in 1971 to protect and promote the availability of land for farming purposes.
As part of the legislation, the Agricultural Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax assessment of such land to its prescribed agricultural assessment value. Owners whose land satisfies the eligibility requirements (Agricultural assessment program: overview) may apply to their local assessor for an agricultural value assessment. Landowners who rent to a qualifying farmer may also be eligible.
Once a landowner has determined they qualify to apply, they may call or email the District in regard to part 2 of the application paperwork as listed below.
There are two components to an agricultural value assessment:
Part 1. The application itself, form RP-305 (Form RP-305:1/19:Agricultural Assessment Program:rp305)
Part 2. A Soil Group Worksheet (SGW) with a soils map that is completed by a District employee must accompany an application. One worksheet is required for each parcel of land, and the fee is $30.00 from January 1 through February 28 (or 29). If the agricultural value assessment is completed between March 1 and December 31, the fee is $40.00 Once the landowner obtains the SGW and soils map, the information must be filed with their local assessor by the annual deadline of March 1.
Websites With Additional Information:
Oswego County Real Property Tax Office (Department of Real Property Tax Services Home)
NYS Department of Taxation and Finance (Agricultural assessment information)
An Agricultural Value Assessment is NOT the same as being in an Agricultural District or “Ag District”.