The Agricultural Assessment Program was established under Agricultural District law to provide a means of preserving farmland.  The program is designed to provide a partial exemption from taxation for farmland where pressures from competing land uses cause the market value of the land, and in turn, the assessment to exceed the economic value of the land.

Agricultural Assessment applies only to agricultural land, which includes cropland, pasture, orchards, vineyards and support land.  Land that is used to produce maple syrup or land used to produce Christmas trees is also categorized as agricultural land.

The following eligibility requirements must be fulfilled in order to qualify for an assessment:

  1. 7 acres or more used to produce crops or livestock products for sale.
    • Farms under 7 acres may be eligible
  2. Land must produce  gross sales of $10,000 or more for the past two years.
    • Farms under 7 acres may be eligible if they produce gross sales of $50,000 or more for the past 2 years

To apply for an agricultural assessment you should:

Fill out this form (Agricultural Assessment Form) and return to the Franklin County Soil and Water Conservation District office at 174 Finney Blvd. Malone, NY 12953

Farmland that is eligible for an agricultural assessment is exempt from real property taxation on any assessed value, which exceeds its agricultural assessment value.  If you have already received an exemption, it is necessary to fill out a renewal form each year, with your assessor, to keep receiving that exemption.  If there have been any changes to a parcel since last year, a revised worksheet should be completed through the SWCD and a new application submitted to the assessor.  From time to time soil groups change, so it’s a good idea to have your soil group worksheet checked for any changes every few years. There is a $25.00 charge per parcel for the worksheets if the application is received before Feb 15th, if received after there will be a $5.00 late fee.

 If you have any questions you can call the SWCD office at 518-651-2097