Agricultural District Legislation in New York As Amended Through November 1985
Gardner, Kenneth V.
The legislature with the concurrence of the Governor enacted two changes to the Agricultural District law (Article 25AA of the Agriculture and Markets law) in 1985. Both amendments make changes in paragraph c of subdivision one of section 305 of the Agricultural District law. Under the provisions of Chapter 280 of the laws of 1985, the application and use of special equalization rates as they pertain to agricultural use value assessments are ma.de subject to the provisions of Title Two of Article 12 of the Real Property Tax law (See Appendix A). The agricultural value certified by the State Board of Equalization and Assessment on newly planted orchards and vineyards is reduced by specified percentages during the first five years of such new plantings under the provision of Chapter 816 of the laws of 1985. This modification of values is applicable to orchards and vineyards planted or replanted between January 1, 1980 and January 1, 1989. New York's Agricultural District program continues to have solid support from both the farm community and local government. New districts continue to be fanned and the eight-year review process has resulted in substantial increases in acreage included in districts (for more details see page 4 for Program status and Agricultural District Reviews).
A.E. Ext. 85-26
Charles H. Dyson School of Applied Economics and Management, Cornell University