Agricultural assessment is vested in NYS Department of Agriculture and Markets Law 25-AA Agricultural Districts. Specific language regarding agricultural assessment is found in Section 304.
A portion of the formula to determine agricultural assessments is based on soil type. To view the 2014 NY Agricultural Land Classification for Seneca County click here
To qualify agricultural land for an agricultural assessment, the landowner must annually file an application for each separately assessed parcel with the local assessor. If the initial application is approved and an agricultural assessment granted, renewal Form RP-305-R may be filed in succeeding years to renew the application provided no changes regarding the parcel have occurred since the last submission of Form RP-305.
A soil group worksheet and soil map prepared by the Seneca Co. Soil and Water Conservation District (phone 315-568-4366) must be filed as part of the application, unless as a result of a prior application, the assessor has a soil group worksheet and soil map on file which accurately describes the parcel. A landowner may exclude from the applications any portion of the parcel which is capable of being separately identified. Applications must be filed with the assessor by March 1 of each year. If a soil group worksheet is needed, the property owner should make an appointment with the SWCD well in advance of the March 1 deadline.
Property owners who are not farmers can qualify for the agricultural assessment as well if land is rented to a farmer securing gross farm sales over $10,000. Farmers establishing vineyards and orchards should consult with their assessor.
Last updated July 26, 2019