The purpose of this report is to examine two tax exemptions in New York that affect agriculture directly. The first, the "use-value assessment" feature of New York's Agricultural Districts Law, is perhaps the more well known of the two. The other law, exempting new or reconstructed agricultural buildings and structures from property taxes, has been on the books for two years longer than the Agricultural Districts Law, but is perhaps less well known and clearly has generated much less public interest and debate.