Agricultural

Eligibility Requirements for Agricultural Exemptions

Land generally must consist of seven or more acres that were used in the preceding two years for the production for sale of crops, livestock, or livestock products.

The annual gross sales of agricultural products generally must average $10,000 or more for the preceding two years.  If an agricultural enterprise is less than seven acres, it may quality if average annual gross sales equal $50,000 or more.  

Land that supports a commercial horse boarding operation may qualify for an agricultural assessment if the following eligibility requirements are met:

  • at least seven acres of land supports the commercial horse boarding operation;
  • the operation boards at least 10 horses regardless of ownership; and
  • the operation receives $10,000 or more in gross receipts annually in the preceding two years from fees generated through boarding horses and/or through producing sale of crops, livestock, and livestock products. (Land that supports operations whose primary on site function is horse racing is not eligible.)

A start-up operation may qualify based on it's annual gross sales of agricultural products in the operation's first or second year.  Such annual sales must amount to at least $10,000, if the start-up operation has seven or more acres, or to at least $50,000, if the start-up operation has less than seven acres in agricultural production.

A start-up commercial horse boarding operation may also qualify based on annual boarding fees of $10,000 or more in its first or second year.

Land Included in Agricultural Assessments

Agricultural assessments is limited to land used in agricultural production, defined to include cropland, pasture, orchards, vineyards, sugarbush, support land, and crop acreage either set aside or retired under Federal supply management or soil conservation programs.  Up to 50 acres of farm woodland is eligible for an agricultural assessment per eligible tax parcel.  Land and water used for aquacultural production are eligible, as is land under a structure within which crops, livestock or livestock products are produced.  Land visibly associated with the owner's residence is ineligible.

Multiple Land Parcels

Since farm operations often encompass more than one parcel, eligibility is determined by combining separately assessed parcels that are farmed together as a single operation.  However, a separate application for each separately assessed parcel must be made.  A single operation is one distinct agricultural business enterprise.

Rented Land and Agricultural Assessments

Land rented for agricultural purposes may receive an agricultural assessment.  If the rented land satisfies the basic eligibility requirements described above, it is eligible for agricultural assessment.  In addition, if the rented land does not satisfy the average gross sales value requirement, but does satisfy the other requirements, it may still be eligible if it is farmed, under a written rental agreement of at least five years, with the other farmland that satisfies all eligibility requirements.  The applicant must substantiate the existence of the term of the rental agreement by providing the assessor with either a copy of the lease or Form RP-305-c, Agricultural Assessment Written Lease Affidavit for Rented Land.  A start-up farm operation may include rented land.

The Application Procedure

The landowner's first step in applying for an agricultural assessment is to go to the county Soil & Water Conservation District office.  The Saratoga Office of Soil & Water Conservation is located at 50 W. High Street in Ballston Spa. There, all farmland to be enrolled in the program will be classified by soil productivity.  A District technician plots each farm tax parcel of the farm on a soil map, and calculates the acreage in each soil group.  The landowner should work with the technician to outline woodland areas and ineligible areas.  The landowner may exclude any area from the program and this area should be clearly defined and marked on the map.  The technician records the information on a "Soil Group Worksheet" (Form APD-1).

Next, the landowner, transfers this soil information to the "Application for an Agricultural Assessment" (form RP-305), available from the assessor's office and indicates any farm woodland on the parcel.  The landowner submits the completed RP-305 application form along with copies of the completed APD-1 soil group worksheet and the soil map to the assessor by taxable status date.

This exemption requires renewal applications each year.

Agricultural Assessment Application RP-305
Agricultural Assessment-Written Lease Affidavit for Rented Land RP-305-c