Exemption Administration Manual, Part 2: Agricultural and Forest—Section 4.08 - Ag-Mkts L Section 305 (7): Replanted or expanded orchard and vineyard land
Section 4.08 - Ag-Mkts L Section 305 (7): Replanted or expanded orchard and vineyard land
Year originally enacted:
Ag-Mkts L § §301, 303, 304, 305(1-6), 306
Agricultural land eligible for an agricultural assessment, as described in Ag-Mkts L § §305 and 306, and used solely for the purpose of replanting or crop expansion of an orchard or vineyard is exempt from taxation for not more than six successive years. The exemption commences on the first taxable status date following the replanting or crop expansion. Exemption from special ad valorem levies and special assessments is determined in accordance with the provisions established for Ag-Mkts L § §305, 306 (see Calculation of Exemption for Ag-Mkts L § §305 and 306).
Property location requirements:
Land used for crop expansion or replanting is eligible only if it is or will be part of an existing orchard or vineyard. The orchard or vineyard must either be situated on land used in agricultural production located within an agricultural district or be eligible for an agricultural assessment under Ag-Mkts L § §305 or 306. (In the latter case, the owner of the land must have filed an application for the agricultural assessment).
Property use requirements:
Land eligible for this exemption can not in any one year exceed 20 percent of the total acreage of orchard or vineyard lands of which it is a portion, unless the land is located within an area declared by the Governor as a disaster emergency area, in which case the eligible acreage may exceed the maximum 20 percent total acreage restriction, but may not exceed the total acreage damaged or destroyed by such disaster in such year or the total acreage which remains damaged or destroyed in any remaining successive year. Furthermore, this land must be maintained as land used in agricultural production as part of such orchard and vineyard for each year the exemption is granted.
Certification by state or local government:
None required, if land to be used for crop replanting or expansion is already eligible for agricultural assessment. Otherwise, the landowner must meet local certification requirements specified in the Exemption Profiles for Ag-Mkts L § §305 or 306. When due to a disaster emergency, the applicant seeks exemption on acreage in excess of the 20 percent restriction, the total eligible acreage will be subject to verification by the Commissioner of the Department of Agriculture and Markets or his designee.
Required construction start date or other time requirement:
No, with the following single exception. Eligibility for agricultural assessment of land used to support a commercial horse boarding operation is subject to the approval of the county legislature.
Limitation on exemption
|General municipal Taxes||School district taxes||Special ad valorem tax||Special assessments|
|2. Duration||6 year maximum||6 year maximum||No limit||No limit|
|3. Taxing Jurisdiction||a. County or County Special Districts||Ex||NA||Ex**||Ex**|
|c. Town or Town Special District||Ex||NA||Ex**||Ex**|
|e. School District||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
* Exemption is limited to the agricultural assessment of the land as calculated by the assessor under Ag-Mkts L § §305 and 306, whichever is applicable (see Limitation of Exemption for Ag-Mkts L § §305 and 306).
** Exemption from special ad valorem taxes and special assessments is governed by the criteria established for Ag-Mkts L § §305 and 306 (see Calculation of Exemption for Ag-Mkts L § §305 and 306).
Payments in lieu of taxes
None required, other than payments required for voluntary conversion (see Payment in Lieu of Taxes for Ag-Mkts L § §305 and 306).
Calculation of exemption
General municipal and school district taxes:
100% of the agricultural assessment value of the eligible land replanted or expanded to orchards and vineyards (not in any one year to exceed 20 percent of the total acreage of orchard or vineyard lands of which it is a portion, unless the land is located within an area declared as a disaster emergency area - see B. Eligibility Requirements, 3. Property Use Requirements). In all instances, the exemption can not exceed six successive years following the replanting or crop expansion of orchard or vineyard beginning on the first eligible taxable status date after the replanting or expansion.
Special ad valorem levies and special assessments:
Exemption from special ad valorem levies and special assessments is determined in accordance with the provisions established for Ag-Mkts L § §305, 306 (see Calculation of Exemption for Ag-Mkts L § §305 and 306).
Note: To calculate the agricultural assessed value of the eligible lands which have undergone replanting or expansion, multiply the acres replanted or expanded in orchards or vineyards by the average (per acre) agricultural assessment of all agricultural land within the specific parcel in which expansion or replanting has occurred, as indicated on Form RP-305-e (see G. Filing Requirements below).
Coding of exemption on assessment roll
|Code||Description of alternative codes possible|
Assessment roll section(s):
Taxable (RPS Section 1).
Note: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (owner or occupant of property)
- One of the two following forms must be submitted annually for each separately assessed parcel included in the farm property:
- Form RP-305, Agricultural Assessment Application.
Form required in the first year of exemption and in any subsequent years in which changes have occurred in the condition of the parcel. In addition, the form must be accompanied by a Soil Group Worksheet (Ag-Mkts Form RA-100 (10/88)) and a soil map prepared by the Soil and Water Conservation District office, unless as a result of a prior application the assessor already has a worksheet and map which accurately describe the parcel.
- Form RP-305-r, Agricultural Assessment Renewal Application (a worksheet for the assessor, Form RP-305-r-ws, is also provided)
Form may be used only if the last form RP-305-R was approved and the parcel's status has not changed since approval. If changes in the parcel status have occurred, a new form RP-305 must be filed.
- Form RP-305, Agricultural Assessment Application.
- In addition, the following form must be submitted in the initial year for which exemption on qualifying planted or replanted orchard and vineyard lands is being sought, for each separately assessed parcel included in the farm property; furthermore, this form must also be submitted in any subsequent eligible year in which new planting acreage has been added:
- Form RP-305-e, New Orchards and Vineyards
- Lastly, one or more of the following supplemental forms may be required depending on the characteristics of the property in question:
- Form RP-305-b, Application for Exception from Minimum Average Sales Value Requirement of Article 25-AA of the Agriculture and Markets Law
Applications generally must be filed on or before taxable status date.
Exception #1: in the year of a revaluation or update of assessments, the application may be filed with the assessor no later than the thirtieth day prior to the day by which the tentative assessment roll is required to be filed by law.
Exception #2: in the case of land located within an agricultural district, the application may be filed with the assessor no later than the last date on which an assessment complaint may be filed whenever the owner is unable to file the application by taxable status date because of the death of the applicant's spouse, child, parent, brother or sister, or because of an illness of the applicant or the applicant's spouse, child, parent, brother or sister, as certified by a licensed physician.
Reporting requirements (assessor)
- Form RP-305-a, Agricultural Assessment Notice of Approval or Denial of Application
Form must be sent to landowners who included a self-addressed, pre-paid envelope with their applications at least 10 days prior to the date for hearing complaints in relation to assessments.
- Form RP-305-d, Agricultural Assessment Application Modification—Transmittal Memorandum
Form to be sent to either the landowner or the Soil and Water Conservation District office when certain errors are found in an application.
- Form RP-305-L, Agricultural Assessment Notice of Conversion and Payment Due to Landowner
Form RP-305-p-Rev, Agricultural Assessment Payment Calculation Worksheet
These two forms are to be sent to the landowner when there is liability for payments resulting from conversion of land enrolled in the program. The landowner must be notified of such liability at least 10 days prior to the date for hearing complaints in relation to assessments.
- Form RP-305-pr, Agricultural Payment Report
Form to be sent to NYS Office of Real Property Tax Services for each parcel subject to payment for conversion within 45 days following the date on which the final assessment roll is required to be filed.
All of the above forms may be downloaded and printed from Property tax forms - Agricultural assessment.
|Agricultural districts(formed by county or New York State)||Ag-Mkts L §305|
|Agricultural land outside agricultural districts||Ag-Mkts L §306|
|Farm or food processing labor camps or commissaries||RPTL §483-d|
|Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers and manure storage and handling facilities||RPTL §483-a|
|Historic barns||RPTL §483-b|
|Structures and buildings essential to the operation of agricultural and horticultural lands||RPTL §483|
|Temporary greenhouses||RPTL §483-c|
For more information on assessment of agricultural properties, see Agricultural assessment information.
Please send general questions or comments to ORPTS.