NY Agric & Mkts L § 306 (2021)
2021 New York Laws AGM - Agriculture and Markets Article 25-AA - Agricultural Districts 306 - Agricultural Lands Outside of Districts; Agricultural Assessments.

§   306.   Agricultural   lands  outside  of  districts;  agricultural assessments. 1. Any  owner  of  land  used  in  agricultural  production outside   of   an   agricultural  district  shall  be  eligible  for  an agricultural assessment as provided herein. If an applicant  rents  land from  another  for  use in conjunction with the applicant's land for the production for sale of crops, livestock or livestock products, the gross sales value of such products on such rented land shall be added  to  the gross sales value of such products produced on the land of the applicant for  purposes  of determining eligibility for an agricultural assessment on the land of the applicant.   Such assessment shall be granted pursuant to paragraphs a, b and f  of subdivision one of section three hundred five of this article as if such land  were  in an agricultural district, provided the landowner annually submits to the assessor an application for an agricultural assessment on or before the taxable status date. In  the  year  of  a  revaluation  or update of assessments, as those terms are defined in section one hundred two  of the real property tax law, 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. Nothing therein shall  be  construed  to  limit  an  applicant's  discretion  to withhold  from  such application any land, or portion thereof, contained within a single operation.   2. a. (i) If land which received an agricultural  assessment  pursuant to  this  section  is  converted at any time within eight years from the time an agricultural assessment was last received, such conversion shall subject the land so converted to payments in compensation for the  prior benefits  of  agricultural assessments. The amount of the payments shall be equal to five times the taxes saved in the last year  in  which  land benefited  from an agricultural assessment, plus interest of six percent per year compounded annually for each  year  in  which  an  agricultural assessment was granted, not exceeding five years.  (ii)  The  amount  of  taxes saved for the last year in which the land benefited  from  an  agricultural  assessment  shall  be  determined  by applying the applicable tax rates to the amount of assessed valuation of such  land  in excess of the agricultural assessment of such land as set forth on the last assessment roll which indicates  such  an  excess.  If only  a  portion  of  such  land  as described on the assessment roll is converted, the assessor shall apportion the assessment and  agricultural assessment  attributable to the converted portion, as determined for the last assessment roll on which the assessment of  such  portion  exceeded its  agricultural  assessment.  The  difference  between the apportioned assessment and the apportioned  agricultural  assessment  shall  be  the amount upon which payments shall be determined. Payments shall be levied in  the  same  manner  as  other  taxes,  by or on behalf of each taxing jurisdiction on the assessment roll prepared on the basis of  the  first taxable  status  date  on  which the assessor considers the land to have been converted; provided, however, that no payments shall be imposed  if the  last  assessment  roll  upon  which  the property benefited from an agricultural assessment, was more than eight years prior to the year for which the assessment roll upon which payments would otherwise be  levied is prepared.  (iii)  Whenever  a  conversion  occurs,  the  owner  shall  notify the assessor within ninety days of the date such conversion is commenced. If the landowner fails to make such  notification  within  the  ninety  day period,  the assessing unit, by majority vote of the governing body, may impose a penalty on behalf of the assessing unit of up to two times  the total  payments  owed,  but not to exceed a maximum total penalty of one thousand dollars in addition to any payments owed.    b. (i) An assessor who determines that there is liability for payments and any penalties pursuant to subparagraph (ii) of this paragraph  shall notify  the  landowner  of such liability at least ten days prior to the day for hearing of complaints in relation to  assessments.  Such  notice shall  specify  the area subject to payments and shall describe how such payments shall be determined. Failure to provide such notice  shall  not affect the levy, collection, or enforcement of payments.  (ii)  Liability  for  payments  shall be subject to administrative and judicial review as provided by law for the review of assessments.  (iii) An assessor who imposes any such payments  shall  annually,  and within  forty-five days following the date on which the final assessment roll is required to be filed, report such payments to  the  commissioner of taxation and finance on a form prescribed by the commissioner.  (iv)  The assessing unit, by majority vote of the government body, may impose a minimum payment amount, not to exceed five hundred dollars.   c. If such land or any portion thereof is converted by virtue of  oil, gas  or  wind  exploration,  development,  or  extraction activity or by virtue of a taking by eminent domain  or  other  involuntary  proceeding other  than  a  tax  sale, the land or portion so converted shall not be subject to payments. If land so converted constitutes only a portion  of a  parcel described on the assessment roll, the assessor shall apportion the assessment, and adjust the agricultural assessment  attributable  to the  portion of the parcel not subject to such conversion by subtracting the proportionate part of the agricultural  assessment  attributable  to the  portion  so  converted.  Provided  further  that  land  outside  an agricultural  district  and  eligible  for  an  agricultural  assessment pursuant  to this section shall not be considered to have been converted to a use other than  for  agricultural  production  solely  due  to  the conveyance of oil, gas or wind rights associated with that land.   d.  The  purchase of land in fee by the city of New York for watershed protection purposes or the conveyance of a conservation easement by  the city  of  New York to the department of environmental conservation which prohibits future use of the land for agricultural purposes shall not  be a  conversion  of  parcels  and  no  payment  for  the prior benefits of agricultural assessments shall be due under this section.   3. Upon the inclusion of such agricultural lands  in  an  agricultural district  formed pursuant to section three hundred three, the provisions of section three hundred five shall be controlling.   4. A payment levied pursuant to subparagraph (i)  of  paragraph  a  of subdivision  two  of  this  section shall be a lien on the entire parcel containing the converted land, notwithstanding that less than the entire parcel was converted.   5. Use of assessment for certain purposes. The  governing  body  of  a water,  lighting, sewer, sanitation, fire, fire protection, or ambulance district for whose benefit a special assessment or a special ad  valorem levy  is imposed, may adopt a resolution to provide that the assessments determined pursuant to subdivision one  of  this  section  for  property within  the district shall be used for the special assessment or special ad valorem levy of such special district.