JCP
01-04-2008, 11:35 AM
A special opportunity for those properties you would like to add to an Agricultural District.
A recent change has allowed the inclusion of Agricultural properties that you own that are not currently in an Agricultural District. To find additional information about the process please call the Chenango County Plannng Department (http://www.co.chenango.ny.us/Planning/Planning.htm) at 337-1646 and talk with Dave, to inquire about the process between February 1 and March 1, 2008. If you are a new owner, have just started, or are renting farmland, you may wish to include this property in an agricultural district if Right to Farm issues are important on this parcel. This allows parcels to enter the Ag District at any time rather than waiting for the eight year anniversary sign-up as in the past.
Agricultural Property Tax Exemption
Almost any farmer who has sold over $10,000 of agricultural products (which now includes horse boarding) each year for the last two years may apply for an agricultural property tax exemption in New York State. A new exception allows special circumstances to qualify with less than 10 acres if you can show $50,000 of annual agricultural products sold. Agricultural landowners may also apply for exemptions even if they didn’t have annual sales over $10,000 if they are renting (5 year rental agreement required) to a farmer who will qualify by having over $10,000 in annual gross agricultural sales.
If you have never filed for the exemption before, you should get started soon. All of the paperwork needs to be in the hands of your assessor before March 1st. If you have previously filed for the exemption, then provide your local assessor with a completed Form 305R as you have before. If your farmland is being rented, be sure to bring your 5-year rental agreement with you.
For people filing for the first time follow these steps to get the exemption. Locate the tax bills so you have the parcel identification numbers for each parcel you want to qualify. Call the Tax Map Office (337-1494) at the County Office Building to have a copy of the tax map for your property prepared. The tax map is needed to complete your soils worksheet. Call your local Soil and Water Conservation District Office and set up an appointment to have your land classified into soil groups and receive a soil group worksheet for each parcel. The Chenango County Soil and Water Conservation District Office can be reached at 607/334-8634, Extension 115. Provide the soil group worksheet and complete the proper forms with your assessor before February 28th. Don’t forget your 5-year rental agreement if you did not gross $10,000 from agriculture in the last 2 years. You could provide your assessor a self-addressed, stamped envelope so he can notify you of your exemption.
For the most part, the exemption is given for agricultural land only. However, some items other than land will be given special consideration. These include improvements such as silos, bulk milk tanks and coolers, manure storage and handling facilities, as well as some other feed storage buildings, like commodity sheds. An exemption may also be obtained for new agricultural buildings by filing an “Application for Tax Exemption of Agricultural and Horticultural Buildings and Structures” form with your assessor the year the building is constructed, as provided in Section 483 of the Real Property Tax Law. The exemption is not automatic and Form RP-483-a is required. These forms are available through the assessor’s office.
In short, start as early as possible. Consider including your land in the Ag District if it isn’t currently included. Remember, the very minimum you need to complete for the exemption is to file Form 305R with your assessor before February 28th each year.
If you are unsure about segments of this process you are welcome to call Cornell Cooperative Extension of Chenango County (http://counties.cce.cornell.edu/chenango/index.htm) at 607/334-5841, and dial extension 19 to talk to Keith Severson.
Thank you Keith Severson and the CCCE for sharing this article.
A recent change has allowed the inclusion of Agricultural properties that you own that are not currently in an Agricultural District. To find additional information about the process please call the Chenango County Plannng Department (http://www.co.chenango.ny.us/Planning/Planning.htm) at 337-1646 and talk with Dave, to inquire about the process between February 1 and March 1, 2008. If you are a new owner, have just started, or are renting farmland, you may wish to include this property in an agricultural district if Right to Farm issues are important on this parcel. This allows parcels to enter the Ag District at any time rather than waiting for the eight year anniversary sign-up as in the past.
Agricultural Property Tax Exemption
Almost any farmer who has sold over $10,000 of agricultural products (which now includes horse boarding) each year for the last two years may apply for an agricultural property tax exemption in New York State. A new exception allows special circumstances to qualify with less than 10 acres if you can show $50,000 of annual agricultural products sold. Agricultural landowners may also apply for exemptions even if they didn’t have annual sales over $10,000 if they are renting (5 year rental agreement required) to a farmer who will qualify by having over $10,000 in annual gross agricultural sales.
If you have never filed for the exemption before, you should get started soon. All of the paperwork needs to be in the hands of your assessor before March 1st. If you have previously filed for the exemption, then provide your local assessor with a completed Form 305R as you have before. If your farmland is being rented, be sure to bring your 5-year rental agreement with you.
For people filing for the first time follow these steps to get the exemption. Locate the tax bills so you have the parcel identification numbers for each parcel you want to qualify. Call the Tax Map Office (337-1494) at the County Office Building to have a copy of the tax map for your property prepared. The tax map is needed to complete your soils worksheet. Call your local Soil and Water Conservation District Office and set up an appointment to have your land classified into soil groups and receive a soil group worksheet for each parcel. The Chenango County Soil and Water Conservation District Office can be reached at 607/334-8634, Extension 115. Provide the soil group worksheet and complete the proper forms with your assessor before February 28th. Don’t forget your 5-year rental agreement if you did not gross $10,000 from agriculture in the last 2 years. You could provide your assessor a self-addressed, stamped envelope so he can notify you of your exemption.
For the most part, the exemption is given for agricultural land only. However, some items other than land will be given special consideration. These include improvements such as silos, bulk milk tanks and coolers, manure storage and handling facilities, as well as some other feed storage buildings, like commodity sheds. An exemption may also be obtained for new agricultural buildings by filing an “Application for Tax Exemption of Agricultural and Horticultural Buildings and Structures” form with your assessor the year the building is constructed, as provided in Section 483 of the Real Property Tax Law. The exemption is not automatic and Form RP-483-a is required. These forms are available through the assessor’s office.
In short, start as early as possible. Consider including your land in the Ag District if it isn’t currently included. Remember, the very minimum you need to complete for the exemption is to file Form 305R with your assessor before February 28th each year.
If you are unsure about segments of this process you are welcome to call Cornell Cooperative Extension of Chenango County (http://counties.cce.cornell.edu/chenango/index.htm) at 607/334-5841, and dial extension 19 to talk to Keith Severson.
Thank you Keith Severson and the CCCE for sharing this article.