Volume 3 - Opinions of Counsel SBEA No. 116
Agricultural exemption (non-qualified land) (shooting preserve) - Agriculture and Markets Law, § 301:
A shooting preserve is recreational in nature and does not constitute an agricultural use of land within the meaning and intent of section 301 of the Agriculture and Markets Law. Thus, no agricultural value assessment may be allowed for such land.
Our opinion has been requested as to whether a shooting preserve, having a gross income of $10,000 or more, may qualify for an agricultural value assessment pursuant to Article 25AA of the Agriculture and Markets Law.
Section 301(3) of such law provides that agricultural production for purposes of this statute is defined as: “. . . [t]he production for commercial purposes of crops, livestock and livestock products, but not land or portions thereof used for processing or retail merchandising of such crops, livestock or livestock products. . ..”
It is our opinion that the maintenance of a shooting preserve is recreational in nature and does not constitute an agricultural use of land within the meaning and intent of this statute and therefore such land would not be eligible for an agricultural value assessment.
July 31, 1974