Farm Tax Programs

Agricultural assessment

The “agricultural assessment” that you receive through your local property tax assessment office can reduce your property taxes. Land that is being actively farmed – used as pasture, mown for hay, tilled for crops, or even put into Christmas tree production – should be assessed based on its agricultural value, rather than its full market value.

Agricultural assessment is available in every community in Ontario County and across New York, provided that the land is eligible. For your land to qualify for agricultural assessment:
1) The farmed land must be a minimum of 7 acres
2) Land must be used for crops, hay, commercial boarding of horses or livestock production
3) The farm operation must earn at least $10,000 in farm sales per year. (Parcels smaller than 7 acres may qualify if the farm has gross sales over $50,000)

Beyond the farm land, your woodlot, hedgerows, and other support land (up to 50 acres per eligible tax parcel) may qualify. Qualifying farm land should be in a certified Agriculture District, but it does not have to be for agriculture assessment.

If you are renting your land to a farmer, your land may be eligible to receive agricultural assessment if the property satisfies acreage requirements, the farmer earns the minimum in sales, and you have a long-term lease (5+ years) with the farmer.

Contact the Town Assessor in your Town and let them know you want to apply for agriculture assessment.

Contact

Marie Anselm
Ag Economic Development Specialist
ma882@cornell.edu
(585) 394-3977 x 402

Last updated January 18, 2018