Agricultural Value Assessment

About: Agricultural Value Assessment is a New York State program that allows farmland to be taxed based on its agricultural use value rather than its full market value. This means land actively used for farming—if it meets the state’s acreage and income requirements—can qualify for lower property taxes, helping keep farmland in production and affordable for farmers.

Important: Eligibility thresholds

Parcels under 7 acres must generate at least $50,000 in gross sales annually.
Parcels 7 acres or more must generate at least $10,000 in gross sales annually.

Apply for assessment

First Time Application

Use RP‑305 if you’ve never received agricultural value assessment for this parcel or your situation has changed.

You’ll submit supporting docs with your application.
After approved, you’ll renew each year using RP‑305‑r if nothing changes.

Download (RP-305: Agricultural Assessment Application (.pdf))

Renewal (Annual)

Use RP‑305‑r if your last RP‑305 was approved and nothing has changed.

If anything changed (acreage, lease, use), file a new RP‑305.

Download (RP-305: Agricultural Assessment Renewal (.pdf))

Note for rented land: If you rent land to a farmer and qualify via a 5‑year written lease, your assessor may ask for the lease or the RP‑305‑c Written Lease Affidavit (.pdf).

What You’ll Need

Soil Group Worksheet for each parcel (Form APD-1)
Soil Map
Completed RP-305 (r) for each parcel
Proof of income
Copy of lease (if rented land)

How to Apply

Get your Soil Group Worksheet
- Request from Dutchess County Soil & Water Conservation District (one per parcel).
Complete the right form
- First-time → RP‑305
- Renewal → RP‑305‑r (no changes).
Attach required documents
- Lease (if applicable), soil worksheet, any maps or supporting info.
Submit to your Town Assessor
- Confirm deadline (most towns: March 1).
Watch for determination
- Keep a copy for your records.

Learn more >>>

Requirements are set by New York State Tax & Finance; local assessors administer applications. Always confirm deadlines and any local instructions with your assessor.