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Page 2 of 2 RP-305-r (2/22)
Instructions
General Information Deadline for filing the application
The landowner may use Form RP-305-r to renew an application The application renewal form must be filed on or before the
for an agricultural assessment on parcels for the current year’s taxable status date of the city, town, or village. The taxable
assessment roll if the last initial application (Form RP-305) status date varies by municipality; contact your local assessor’s
filed for the parcels was approved and the conditions which office to confirm the taxable status date for your municipality.
determine the parcels’ eligibility have not changed. If there are Exceptions: In the year of a revaluation or update of
multiple parcels, list them on a separate sheet if necessary. If assessments, the application may be filed with the assessor no
the parcels are not all located in the same city, town or village, later than the thirtieth day prior to the day by which the tentative
a separate application must be completed for each city, town assessment roll is required to be filed by law. In the case of
and village unless the parcels are all located in municipalities land located within an agricultural district, the application may
which in turn are located within a single Coordinated Assessing be filed with the assessor no later than the last date on which
Program (CAP), where there is a sole assessor. Each of the an assessment complaint may be filed, (1) when a licensed
statements pertaining to the status of the parcels is designed physician certifies that the failure to file the application by
to determine whether the parcels’ status has changed. If one taxable status date resulted from the death of the applicant’s
or more of the statements are not true, the applicant may not spouse, child, parent, or sibling, or the illness of the applicant or
use this form to seek renewal of the exemption but must use the applicant’s spouse, child, parent, or sibling; or (2) the failure
Form RP-305 instead. Applications relating to leased land must to file the application by taxable status date resulted from the
be made by the landowner. occurrence of a natural disaster, including but not limited to, a
flood, or the destruction of the applicant’s residence, barn, or
If a tax-exempt orchard, vineyard, or hopyard has been replaced other farm building by wind, fire, or flood.
or expanded since the last Form RP-305 was filed, the applicant
should complete and attach Form RP-305-e to this application.
Also, the assessor may ask for substantiation of any requirement Notice of approval, denial, or modification
for obtaining an agricultural assessment, including submission of The assessor must notify the applicant of approval, denial, or
Form RP-305. modification of the application only if the applicant supplies the
assessor with a self-addressed stamped envelope.
By filing this application, the landowner is aware that
converting land to a nonagricultural use will result in financial
encumbrances to the land so converted. Such encumbrance
is a payment based on five times the taxes saved in the most
recent year of benefit. The payment also includes a six percent
interest charge compounded annually for each year during the
last five in which the land received an agricultural assessment.
Such an encumbrance runs with the land from the last time
the parcel benefitted for a period of five years in an agricultural
district, and for eight years outside a district. For land located
outside an agricultural district the obligation to make a payment
for conversion creates a lien against the entire parcel, even
if only a portion of the parcel benefited from the agricultural
assessment.
Further information about the agricultural
assessment program may be found on the website
of the Department of Taxation and Finance at
www.tax.ny.gov/research/property/assess/valuation/agindex.htm.
Where to file the application
The application renewal form must be filed with the city, town
or village assessor. If the property is located in a village, an
application must be filed with both the town assessor and the
village assessor, unless the village does not assess property. If
the parcels are not all located in the same city, town or village, a
separate application must be completed for each city, town and
village unless the parcels are all located in municipalities which
in turn are located within a single CAP, where there is a sole
assessor. In Nassau and Tompkins Counties, the application
must be filed with the county assessor.
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