The Agricultural Exemption generally requires an average annual gross sales over the previous two years of $10,000 for farms with seven or more acres of land, or $50,000 for farms of less than seven acres.
The Agricultural exemption amount is calculated based on a New York State certified soil productivity value for each parcel.
Property owners receiving certain agricultural exemptions are required to file a renewal form each year certifying that the property remains eligible for the exemption.
Although the renewal form does not require proof of income, Assessors may, per New York State Department of Taxation & Finance guidelines, periodically request verification of farm income to ensure the property remains eligible.
View a copy of the Agricultural Assessment Application (RP-305) form.
View a copy of the Written Lease Affidavit for Rented Land (RP-305-c) form, to be used to verify the existence of a signed Lease Agreement if a copy of said Lease Agreement is not submitted to the Assessor.
Look up Property Tax Information online through Delaware County’s Community Online Mapping website.
For more information on Agricultural Exemption Law, visit the NY State Office of Real Property’s website at http://www.orps.state.ny.us/ref/forms/index.htm.