2006 New York Code - Agricultural Districts; Effects.

 
    § 305. Agricultural  districts; effects.  1. Agricultural assessments.
  a.  Any  owner  of  land  used  in  agricultural  production  within  an
  agricultural  district  shall be eligible for an agricultural assessment
  pursuant to this section. 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  produced 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 only upon an
  annual application by the owner of such land on a form prescribed by the
  state board of real property services.  The applicant shall  furnish  to
  the  assessor  such  information  as  the  state  board of real property
  services shall require, including  classification  information  prepared
  for the applicant's land or water bodies used in agricultural production
  by  the  soil  and water conservation district office within the county,
  and  information  demonstrating   the   eligibility   for   agricultural
  assessment of any land used in conjunction with rented land as specified
  in  paragraph b of subdivision four of section three hundred one of this
  article. Such application shall  be  filed  with  the  assessor  of  the
  assessing  unit  on  or  before  the  appropriate  taxable  status date;
  provided, however, that 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.  If  the
  assessor  is satisfied that the applicant is entitled to an agricultural
  assessment, the assessor shall approve  the  application  and  the  land
  shall be assessed pursuant to this section. Not less than ten days prior
  to  the  date  for  hearing  complaints  in relation to assessments, the
  assessor shall mail  to  each  applicant,  who  has  included  with  the
  application  at least one self-addressed, pre-paid envelope, a notice of
  the approval or denial of the application. Such notice  shall  be  on  a
  form prescribed by the state board of real property services which shall
  indicate  the  manner  in  which the total assessed value is apportioned
  among the various portions  of  the  property  subject  to  agricultural
  assessment  and  those  other  portions of the property not eligible for
  agricultural assessment as determined for the tentative assessment  roll
  and the latest final assessment roll. Failure to mail any such notice or
  failure  of  the  owner  to receive the same shall not prevent the levy,
  collection and enforcement of the payment of  the  taxes  on  such  real
  property.
    b.  That  portion  of  the  value  of  land  utilized for agricultural
  production within an agricultural district which  represents  an  excess
  above  the agricultural assessment as determined in accordance with this
  subdivision shall not be subject to real property taxation. Such  excess
  amount  if  any  shall  be  entered on the assessment roll in the manner
  prescribed by the state board of real property services.
    c. (i) The assessor shall utilize the agricultural  assessment  values
  per  acre  certified  pursuant  to  section three hundred four-a of this
  article in determining the amount of the assessment  of  lands  eligible
  for  agricultural  assessments by multiplying those values by the number
  of acres of land utilized for agricultural production and adjusting such
  result by application of the latest state equalization rate or a special
  equalization rate as may be established and certified by the state board
  of real property services for the purpose of computing the  agricultural
  assessment  pursuant  to  this paragraph. This resulting amount shall be
  the agricultural assessment for such lands.
    (ii) Where the latest state equalization rate exceeds one hundred,  or
  where  a  special equalization rate which would otherwise be established
  for the purposes of this section would exceed  one  hundred,  a  special
  equalization  rate  of one hundred shall be established and certified by
  the state board for the purpose of this section.
    (iii)  Where  a  special  equalization  rate  has been established and
  certified by the state board for the purposes  of  this  paragraph,  the
  assessor  is  directed  and  authorized  to  recompute  the agricultural
  assessment on the assessment roll by applying such special  equalization
  rate  instead  of  the  latest  state equalization rate, and to make the
  appropriate  corrections  on  the  assessment  roll,  subject   to   the
  provisions of title two of article twelve of the real property tax law.
    d.  (i)  If  land  within  an  agricultural district which received an
  agricultural assessment  is  converted  parcels,  as  described  on  the
  assessment  roll  which  include  land  so converted shall be subject to
  payments equalling five times the taxes saved in the last year in  which
  the 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.  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 excess amount of assessed valuation of  such
  land  over  its  agricultural  assessment  as  set  forth  on  the  last
  assessment roll which indicates such an excess. If only a portion  of  a
  parcel  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 for
  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 added by or on behalf of
  each taxing jurisdiction to the taxes  levied  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
  five years prior to the year for which the assessment  roll  upon  which
  payments would otherwise be levied is prepared.
    (ii) 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 five hundred
  dollars in addition to any payments owed.
    (iii) (a) An assessor who  determines  that  there  is  liability  for
  payments  and  any  penalties  assessed pursuant to subparagraph (ii) of
  this paragraph shall notify the landowner by mail of such  liability  at
  least  ten  days prior to the date for hearing complaints in relation to
  assessments. Such notice shall indicate the property to  which  payments
  apply  and  describe  how  the  payments shall be determined. Failure to
  provide such notice shall not affect the levy, collection or enforcement
  or payment of payments.
    (b) Liability for payments shall  be  subject  to  administrative  and
  judicial review as provided by law for review of assessments.
    (iv)  If  such land or any portion thereof is converted to a use other
  than  for  agricultural  production  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 the 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  within  an
  agricultural district and eligible for an agricultural assessment  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.
    (v) 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 state board of
  real property services on a form prescribed by the state board.
    (vi) The assessing unit, by majority vote of the governing  body,  may
  impose a minimum payment amount, not to exceed one hundred dollars.
    (vii)  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 shall be
  due under this section.
    e. In connection with any district created under section three hundred
  four of this article, the state shall provide assistance to each  taxing
  jurisdiction in an amount equal to one-half of the tax loss that results
  from  requests  for agricultural assessments in the district. The amount
  of such tax loss shall be computed annually by applying  the  applicable
  tax   rate  to  an  amount  computed  by  subtracting  the  agricultural
  assessment from the assessed value of the  property  on  the  assessment
  roll   completed  and  filed  prior  to  July  first,  nineteen  hundred
  seventy-one, taking into  consideration  any  change  in  the  level  of
  assessment.  The  chief fiscal officer of a taxing jurisdiction entitled
  to state assistance under this article shall make application  for  such
  assistance  to  the  state  board  of  real  property services on a form
  approved by such board and containing  such  information  as  the  board
  shall  require.  Upon  approval  of  the application by such board, such
  assistance shall be apportioned and paid to such taxing jurisdiction  on
  the   audit   and  warrant  of  the  state  comptroller  out  of  moneys
  appropriated by  the  legislature  for  the  purpose  of  this  article;
  provided,  however, that any such assistance payment shall be reduced by
  one-half the amount of any payments levied  under  subparagraph  (i)  of
  paragraph  d of this subdivision, for land in any district created under
  section three hundred four of this article, unless one-half  the  amount
  of  such  payments has already been used to reduce a previous assistance
  payment under this paragraph.
    f. Notwithstanding any inconsistent general, special or local  law  to
  the  contrary,  if  a natural disaster, act of God, or continued adverse
  weather conditions shall destroy the agricultural  production  and  such
  fact is certified by the cooperative extension service and, as a result,
  such  production  does  not  produce an average gross sales value of ten
  thousand dollars or more, the owner  may  nevertheless  qualify  for  an
  agricultural  assessment  provided  the owner shall substantiate in such
  manner as prescribed by the state board of real property  services  that
  the  agricultural  production initiated on such land would have produced
  an average gross sales value of ten thousand dollars or more but for the
  natural disaster, act of God or continued adverse weather conditions.
    3. Policy of state agencies. It shall  be  the  policy  of  all  state
  agencies  to encourage the maintenance of viable farming in agricultural
  districts and their administrative regulations and procedures  shall  be
  modified  to  this  end  insofar  as is consistent with the promotion of
  public  health  and  safety  and  with  the  provisions  of  any federal
  statutes, standards, criteria, rules, regulations, or policies, and  any
  other  requirements of federal agencies, including provisions applicable
  only to obtaining federal grants, loans, or other funding.
    4. Limitation on the exercise  of  eminent  domain  and  other  public
  acquisitions,  and  on the advance of public funds. a. Any agency of the
  state, any public benefit corporation  or  any  local  government  which
  intends  to  acquire  land  or  any  interest therein, provided that the
  acquisition from any one actively  operated  farm  within  the  district
  would  be in excess of one acre or that the total acquisition within the
  district would be in excess of ten acres, or which intends to construct,
  or advance a grant, loan, interest  subsidy  or  other  funds  within  a
  district  to  construct, dwellings, commercial or industrial facilities,
  or water or sewer facilities to serve non-farm structures, shall use all
  practicable means in undertaking such action to realize the  policy  and
  goals  set  forth in this article, and shall act and choose alternatives
  which,  consistent   with   social,   economic   and   other   essential
  considerations,  to  the  maximum  extent practicable, minimize or avoid
  adverse impacts on  agriculture  in  order  to  sustain  a  viable  farm
  enterprise  or enterprises within the district. The adverse agricultural
  impacts to be minimized or avoided shall include impacts revealed in the
  notice of intent process described in this subdivision.
    b. As early as possible in the development of a proposal of an  action
  described in paragraph a of this subdivision, but in no event later than
  the  date  of  any  determination  as to whether an environmental impact
  statement  need  be  prepared  pursuant  to   article   eight   of   the
  environmental  conservation  law,  the agency, corporation or government
  proposing an action described in paragraph a of this  subdivision  shall
  file  a  preliminary  notice of its intent with the commissioner and the
  county agricultural and farmland protection board  in  such  manner  and
  form  as  the  commissioner  may  require. Such preliminary notice shall
  include the following:
    (i) a brief description of the proposed action  and  its  agricultural
  setting;
    (ii)  a  summary of any anticipated adverse impacts on farm operations
  and agricultural resources within the district; and
    (iii) such other information as the commissioner may require.
    c. The agency, corporation or government proposing  the  action  shall
  also,  at  least sixty-five days prior to such acquisition, construction
  or advance of public funds, file a  final  notice  of  intent  with  the
  commissioner  and the county agricultural and farmland protection board.
  Such final notice shall include a detailed agricultural impact statement
  setting forth the following:
    (i) a detailed description of the proposed action and its agricultural
  setting;
    (ii)  the  agricultural  impact  of  the  proposed  action   including
  short-term and long-term effects;
    (iii)  any adverse agricultural effects which cannot be avoided should
  the proposed action be implemented;
    (iv) alternatives to the proposed action;
    (v) any irreversible and  irretrievable  commitments  of  agricultural
  resources  which  would  be involved in the proposed action should it be
  implemented;
    (vi) mitigation measures proposed to minimize the  adverse  impact  of
  the  proposed action on the continuing viability of a farm enterprise or
  enterprises within the district;
    (vii)  any  aspects  of  the  proposed  action  which  would encourage
  non-farm development, where applicable and appropriate; and
    (viii) such other information as the commissioner may require.
    The commissioner shall promptly determine whether the final notice  is
  complete  or  incomplete.  If  the  commissioner  does  not  issue  such
  determination within thirty days,  the  final  notice  shall  be  deemed
  complete.  If  the  final  notice  is  determined  to be incomplete, the
  commissioner shall notify the party proposing the action in  writing  of
  the  reasons for that determination. Any new submission shall commence a
  new  period  for  department  review   for   purposes   of   determining
  completeness.
    d.  The provisions of paragraphs b and c of this subdivision shall not
  apply and shall be deemed waived by the owner of the land to be acquired
  where such owner signs a document to such effect and provides a copy  to
  the commissioner.
    e.  Upon  notice  from  the commissioner that he or she has accepted a
  final  notice  as  complete,  the  county  agricultural   and   farmland
  protection board may, within thirty days, review the proposed action and
  its  effects  on  farm  operations and agricultural resources within the
  district,  and  report  its  findings   and   recommendations   to   the
  commissioner  and  to  the  party  proposing  the  action in the case of
  actions proposed by a state agency or public  benefit  corporation,  and
  additionally  to  the county legislature in the case of actions proposed
  by local government agencies.
    f. Upon receipt and acceptance of a  final  notice,  the  commissioner
  shall  thereupon  forward  a  copy of such notice to the commissioner of
  environmental conservation and the advisory council on agriculture.  The
  commissioner,  in  consultation  with  the commissioner of environmental
  conservation and the advisory council on agriculture, within  forty-five
  days  of  the  acceptance  of  a final notice, shall review the proposed
  action and make an initial determination whether such action would  have
  an  unreasonably  adverse  effect  on the continuing viability of a farm
  enterprise or enterprises within the district,  or  state  environmental
  plans, policies and objectives.
    If  the  commissioner  so determines, he or she may (i) issue an order
  within the forty-five day period  directing  the  state  agency,  public
  benefit  corporation  or local government not to take such action for an
  additional period of sixty days immediately  following  such  forty-five
  day period; and (ii) review the proposed action to determine whether any
  reasonable and practicable alternative or alternatives exist which would
  minimize  or avoid the adverse impact on agriculture in order to sustain
  a viable farm enterprise or enterprises within the district.
    The commissioner may hold a public hearing  concerning  such  proposed
  action  at a place within the district or otherwise easily accessible to
  the district upon notice in a newspaper  having  a  general  circulation
  within   the  district,  and  individual  notice,  in  writing,  to  the
  municipalities   whose   territories   encompass   the   district,   the
  commissioner  of  environmental  conservation,  the  advisory council on
  agriculture and the state agency, public benefit  corporation  or  local
  government proposing to take such action. On or before the conclusion of
  such  additional  sixty day period, the commissioner shall report his or
  her findings to the agency, corporation or government proposing to  take
  such  action,  to  any  public  agency  having the power of review of or
  approval of such  action,  and,  in  a  manner  conducive  to  the  wide
  dissemination  of  such  findings,  to  the  public. If the commissioner
  concludes that a reasonable and practicable alternative or  alternatives
  exist  which  would minimize or avoid the adverse impact of the proposed
  action, he or she shall propose that such alternative or alternatives be
  accepted.  If the agency, corporation or government proposing the action
  accepts the commissioner's proposal, then the requirements of the notice
  of intent filing shall be deemed fulfilled. If the  agency,  corporation
  or government rejects the commissioner's proposal, then it shall provide
  the commissioner with reasons for rejecting such proposal and a detailed
  comparison   between   its   proposed   action  and  the  commissioner's
  alternative or alternatives.
    g. At least ten days before commencing an action which  has  been  the
  subject  of  a  notice  of  intent  filing,  the  agency, corporation or
  government shall certify  to  the  commissioner  that  it  has  made  an
  explicit  finding  that  the  requirements of this subdivision have been
  met, and that consistent  with  social,  economic  and  other  essential
  considerations,  to the maximum extent practicable, adverse agricultural
  impacts revealed in the notice of intent process will  be  minimized  or
  avoided.  Such  certification  shall set forth the reasons in support of
  the finding.
    h. The commissioner may request  the  attorney  general  to  bring  an
  action  to  enjoin  any  such  agency,  corporation  or  government from
  violating any of the provisions of this subdivision.
    h-1. Notwithstanding any other provision of law to  the  contrary,  no
  solid  waste  management facility shall be sited on land in agricultural
  production which is located within an agricultural district, or land  in
  agricultural   production   that  qualifies  for  and  is  receiving  an
  agricultural assessment pursuant to section three hundred  six  of  this
  article.  Nothing contained herein, however, shall be deemed to prohibit
  siting when:
    (i) The owner of such land has entered into a written agreement  which
  shall indicate his consent for site consideration; or
    (ii)  The  applicant  for a permit has made a commitment in the permit
  application to fund a farm land protection conservation easement  within
  a  reasonable  proximity  to  the proposed project in an amount not less
  than the dollar value of any such farm land purchased for  the  project;
  or
    (iii)  The  commissioner  in  concurrence  with  the  commissioner  of
  environmental conservation has determined  that  any  such  agricultural
  land  to  be  taken,  constitutes  less than five percent of the project
  site.
    For purposes of this  paragraph,  "solid  waste  management  facility"
  shall  have  the  same  meaning  as  provided  in title seven of article
  twenty-seven of  the  environmental  conservation  law,  but  shall  not
  include  solid  waste transfer stations or land upon which sewage sludge
  is  applied,  and   determinations   regarding   agricultural   district
  boundaries and agricultural assessments will be based on those in effect
  as  of  the  date  an initial determination is made, pursuant to article
  eight  of  the  environmental  conservation  law,  as  to   whether   an
  environmental  impact  statement  needs  to be prepared for the proposed
  project.
    i. This subdivision shall not apply to any emergency project which  is
  immediately  necessary  for the protection of life or property or to any
  project or proceeding to which the department is or has been a statutory
  party.
    j. The commissioner may bring an  action  to  enforce  any  mitigation
  measures proposed by a public benefit corporation or a local government,
  and accepted by the commissioner, pursuant to a notice of intent filing,
  to  minimize  or  avoid  adverse  agricultural impacts from the proposed
  action.
    5.  Limitation  on  power  to  impose  benefit assessments, special ad
  valorem levies or other rates or fees in certain  improvement  districts
  or benefit areas. Within improvement districts or areas deemed benefited
  by  municipal  improvements  including, but not limited to, improvements
  for sewer, water, lighting, non-farm  drainage,  solid  waste  disposal,
  including  those  solid waste management facilities established pursuant
  to section two hundred twenty-six-b of the county law, or other landfill
  operations, no benefit assessments, special ad valorem levies  or  other
  rates  or fees charged for such improvements may be imposed on land used
  primarily for agricultural production within an agricultural district on
  any basis, except a lot not  exceeding  one-half  acre  surrounding  any
  dwelling  or  non-farm  structure  located on said land, nor on any farm
  structure located in an  agricultural  district  unless  such  structure
  benefits  directly  from  the  service  of  such improvement district or
  benefited area; provided, however, that if such benefit assessments,  ad
  valorem  levies  or  other  rates  or  fees  were  imposed  prior to the
  formation of the agricultural district, then such  benefit  assessments,
  ad valorem levies or other rates or fees shall continue to be imposed on
  such land or farm structure.
    6.  Use  of  assessment  for certain purposes. The governing body of a
  fire, fire  protection,  or  ambulance  district  for  which  a  benefit
  assessment  or a special ad valorem levy is made, may adopt a resolution
  to provide that the assessment determined pursuant to subdivision one of
  this section for such property shall be used for the benefit  assessment
  or  special  ad valorem levy of such fire, fire protection, or ambulance
  district.
    7. Notwithstanding any provision of law to the contrary, that  portion
  of  the value of land which is used solely for the purpose of replanting
  or crop expansion as part of an orchard or vineyard shall be exempt from
  real property taxation for a period not to exceed four successive  years
  following the date of such replanting or crop expansion beginning on the
  first   eligible  taxable  status  date  following  such  replanting  or
  expansion provided the following conditions are met:
    a. the land used for crop expansion or replanting must be a part of an
  existing  orchard  or  vineyard  which  is  located  on  land  used   in
  agricultural  production  within  an  agricultural district or such land
  must be part of an existing orchard or vineyard which is eligible for an
  agricultural assessment  pursuant  to  this  section  or  section  three
  hundred  six  of  this chapter where the owner of such land has filed an
  annual application for an agricultural assessment;
    b. the land eligible for such real property tax exemption shall not in
  any one year exceed twenty percent of the total acreage of such  orchard
  or  vineyard  which  is  located on land used in agricultural production
  within an agricultural district or twenty percent of the  total  acreage
  of  such  orchard  or  vineyard  eligible for an agricultural assessment
  pursuant to this section and section three hundred six of  this  chapter
  where  the  owner  of  such  land has filed an annual application for an
  agricultural assessment;
    c. the land eligible for such real  property  tax  exemption  must  be
  maintained  as  land  used  in  agricultural  production as part of such
  orchard or vineyard for each year such exemption is granted; and
    d. when the land used for the purpose of replanting or crop  expansion
  as  part  of  an orchard or vineyard is located within an area which has
  been declared by the governor to be a disaster emergency in  a  year  in
  which  such  tax  exemption  is  sought and in a year in which such land
  meets all other eligibility requirements  for  such  tax  exemption  set
  forth  in  this  subdivision,  the  maximum twenty percent total acreage
  restriction set forth in paragraph b of this subdivision may be exceeded
  for such year and for any remaining successive years, provided, however,
  that  the  land  eligible for such real property tax exemption shall 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. The total acreage for which such exemption is
  sought pursuant to this paragraph shall be subject  to  verification  by
  the commissioner or his designee.