Includes certain land that is owned or rented as a farm operation for the production for sale of crops, livestock or livestock products as land used in agricultural production.
Summary
S00593 amends the Agriculture and Markets Law to expand the definition of “land used in agricultural production” for purposes of agricultural assessment. It adds two new categories of qualifying farm land: (1) land owned or rented as a farm operation for the prior two years that is at least seven acres and has at least $5,000 in annual gross sales, or is under seven acres but has at least $35,000 in annual gross sales; and (2) land of at least seven acres used by a newly established farm operation in its first or second year that does not yet meet the sales threshold but is projected to do so within five years. In both cases, the bill requires the Commissioner of Agriculture and Markets or the advisory board to develop metrics for assessors to evaluate whether the farm will reach the required sales level within the applicable time period.
The bill also directs assessors to give special consideration to farms that have received state or federal grants, especially grants for beginning farmers and for economically and socially disadvantaged farmers. The commissioner may provide technical assistance and connect farms to resources to help them meet the sales requirements, and farms that fail to meet the applicable threshold within the allotted time would lose eligibility to be treated as land used in agricultural production under this subdivision. The act takes effect one year after becoming law and applies to assessment rolls prepared on or after that date.
Its main legal effect is to broaden access to New York’s agricultural assessment program, which can reduce property tax burdens on qualifying farmland. By recognizing smaller farms and newer operations, the bill would affect local assessors, county and town tax rolls, and farm owners or tenants seeking agricultural assessment status under section 301 of the Agriculture and Markets Law. It also creates a more structured, state-guided process for judging future farm viability, rather than relying only on current sales figures.
The overall sentiment around the bill appears strongly supportive. The Senate Agriculture Committee approved it unanimously, and the full Senate passed it 61-0, indicating broad bipartisan agreement. The committee history also suggests continued favorable treatment in later action, with another unanimous committee vote recorded.
There is little visible opposition in the available record, but the bill’s design suggests the main policy tension is between expanding tax relief for emerging or smaller farms and ensuring that only bona fide agricultural operations receive the assessment benefit. The use of projected sales, assessor-developed metrics, and special consideration for grant recipients may raise questions about administrative discretion and verification, but no recorded debate or dissent is included in the materials provided.
Impact
The bill amends Agriculture and Markets Law section 301 to expand which parcels qualify as land used in agricultural production for agricultural assessment purposes. This would likely increase the number of farms eligible for property tax relief, particularly small farms, beginning farmers, and operations supported by public grants, while also requiring the Department of Agriculture and Markets or its advisory board to develop assessment metrics and provide technical assistance to local assessors and farm operators.
Sentiment
The bill appears to have received very strong support. It was reported favorably from the Senate Agriculture Committee and passed the Senate floor unanimously, 61-0, with no recorded opposition in the provided materials. The available voting history suggests broad agreement that the measure supports farm viability and access to agricultural assessment.
Contention
No explicit controversy appears in the provided transcript or vote record. The likely policy issue is how to balance broader eligibility for agricultural assessment against the need to prevent speculative or nonviable land from receiving tax benefits. The bill addresses that concern by requiring projected sales benchmarks, assessor metrics, monitoring, and a sunset from eligibility if the farm does not meet the required threshold within the stated time frame.
Same As
Includes certain land that is owned or rented as a farm operation for the production for sale of crops, livestock or livestock products as land used in agricultural production.