AGRICULTURAL ASSESSMENT PROGRAM UPDATE

Transcription

1 NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE OFFICE OF REAL PROPERTY TAX SERVICES AGRICULTURAL ASSESSMENT PROGRAM UPDATE RP-305 (10/08) Notice: To Lndowners pplying f n Agriculturl Assessment By filing this ppliction, the lndowner grees tht the lnds tht enefit from n griculturl ssessment will e lile f pyment in the event tht the lnd is converted to nongriculturl use. This provision is explined elow. CONSEQUENCE OF CONVERTING LAND TO A NONAGRICULTURAL USE: The consequence of conversion is pyment sed on five times the txes sved in the most recent yer of enefit. The pyment lso includes six percent interest chrge compounded nnully f ech yer during the lst five, in which the lnd received n griculturl ssessment. An encumrnce f this potentil pyment runs with the lnd from the lst time the prcel enefited f five yers in n Agriculturl District nd f eight yers outside district. F lnd locted outside n griculturl district the oligtion to mke pyment f conversion cretes lien ginst the entire prcel, even if only ption of the prcel enefited from the griculturl ssessment. Recent Progrm Chnges The definition of eligile crops, livestock nd livestock products now includes honey, eeswx, royl jelly, ee pollen, propolis, pckge ees, nucs nd queens. The lnd used to suppt n piry products opertion must e owned y the opertion nd (1) consist of not less thn seven nd not me thn ten cres used s single opertion in the preceding two yers to produce f sle crops, livestock livestock products with n verge gross sles vlue of $10,000 me; (2) less thn seven cres used s single opertion in the preceding two yers to produce f sle crops, livestock livestock products with n verge gross sles vlue of $50,000 me. The lnd used to suppt n piry products opertion my include the lnd under structure within which piry products re produced, hrvested nd sted f sle, nd uffer re mintined y the opertion etween the opertion nd djcent lndowners. Rented lnd locted within n griculturl district nd used y not-f-profit institution f griculturl reserch intended to improve the qulity quntity of crops, livestock livestock products my qulify f n griculturl ssessment. Eligile lnd is neither required to hve minimum crege n to produce f sle crops, livestock livestock products with minimum gross sles vlue. Effective Jnury 1, 2009, n pplicnt f n griculturl ssessment my include in his her frm opertion s gross sles vlue up to $5,000 nnully derived from the opertion s sle of its compost, mulch other gnic iomss crops, s those terms re defined y Agriculture nd Mrkets Lw, section 301(16). This rief explntion of mj provisions of the mended griculturl districts lw should e fully understood y you pri to ppliction. If you do not understnd, contct your ttney.

2 NYS DEPARTMENT OF TAXATION & FINANCE OFFICE OF REAL PROPERTY TAX SERVICES RP-305 (10/08) AGRICULTURAL ASSESSMENT APPLICATION FOR THE 20 ASSESSMENT ROLL Renewl fm RP-305-r my e filed with the Assess f ech yer herefter if this ppliction is pproved nd there re no chnges in ny infmtion entered on this ppliction fm. TO BE COMPLETED BY THE ASSESSOR Appliction Dte Tx Mp Numer Exemption Amount $ Soil mps filed on / / Soil group wksheet filed on / / Soil mp soil wksheet modifiction (use RP-305-d) / / / / Sent Received Property locted in n estlished griculturl district? yes no Fm RP-305- sent Assess s Signture Exemption Code County Fmed Ag. Dist Outside Ag. District New chrd/vineyrd / / Dte INFORMATION TO BE COMPLETED BY APPLICANT Tx Mp Numer Is prcel in n griculturl district? yes no If yes, provide County District Numer Miling Address Lndowner Nme Property Loction Sme s Miling Address Or (check) Numer nd Street Numer nd Street City Stte Zip Code Telephone: Dy No. Evening No. Emil ddress (optionl) City Stte Zip Code County Town Villge CERTIFICATION OF APPLICANT I, certify tht the infmtion entered on this ppliction constitutes true sttement of fcts to the est of my knowledge nd tht ll lnds descried re used f the purposes stted herein. I hve red the notice pge explining the consequences f converting lnd to nongriculturl use nd understnd tht conversion of this prcel my suject it to pyments sed upon the mount of txes sved. Dte Signture of Owner PENALTY FOR FALSE STATEMENTS: A person mking flse sttements on n ppliction f exemption is guilty of n offense punishle y lw. (Continued on next pge)

3 RP 305 (10/08) Pge 2 Generl infmtion cn e found on pges 6 nd 7. Instructions f the completion of Prts 1 though 8 cn e found on pges 7, 8 nd 9 of this fm. All pplicnts must complete Prts 1 nd 8. Applicnts seeking n griculturl ssessment f lnd used to suppt commercil hse ording opertion must complete Prt 5. Applicnts whose lnd ws rented nd used in the preceding two yers to produce f sle crops, livestock livestock products, ut which does not independently stisfy the gross sles vlue requirement of the Agriculture nd Mrkets Lw, must complete Prt 7. Complete ll other Prts tht pply. Prt 1. Use of Lnd: Refer to Soil Group Wksheet (APD-1) to complete Prt 1. (1) Agriculturl Lnd. Lnd used to produce crops, livestock livestock products. Amount of lnd ctully used to produce f. sle crops, livestock livestock products (not including woodlnd products) in the preceding two yers. Lnd used to suppt commercil hse ording opertion. Amount of lnd used to suppt. commercil hse ording opertion during the pst two yers c. Suppt Lnd. Amount of lnd which ws not used to produce crops, livestock livestock products ut ws c. used in suppt of the frm opertion in suppt of lnd used to produce crops, livestock livestock products. d. Lnd prticipting in federl conservtion progrm. Amount of lnd set side through prticiption in d. U.S. government conservtion progrm estlished pursunt to Title 1 of the Federl Food Security Act of 1985 ny susequent federl progrm. (Assess will need Frm Service Agency documenttion.) e. Lnd under structure in which crops, livestock livestock products re produced. Amount of lnd locted under structure in which crops, livestock livestock products hve een produced during the preceding two yers. e. TOTAL cres in griculturl lnd (sum of,, c, d, e) (1) (2) Frm Woodlnd (up to 50 cres) Amount of lnd used f the production f sle of woodlnd products in the (2) preceding two yers. Acrege consisting of sugrush Christms tree cultivtion should e included in Prt (1) ove. (3) Excess Frm Woodlnd (woodlnd exceeding 50 cre limit on ny prcel) (3) (4) Newly plnted replnted chrds vineyrds of frm opertion tht is not newly estlished. (4) Applicnt should complete fm RP-305-e (5) Newly plnted chrds, vineyrds Christms trees of newly estlished frm opertion. (5) (6) Nongriculturl lnd. Include ny lnd in the prcel which is not included ove (6) TOTAL cres in prcel (The figure entered in this ox should equl the sum of the mounts entered in the oxes 1, 2, 3, 4, 5 nd 6 ove) Prt 2. Other griculturl lnd owned y the pplicnt: Identify ny other lnd owned y the pplicnt which is used in conjunction with lnd identified in Prt 1 ove to produce crops, livestock livestock products to suppt commercil hse ording opertion. Use dditionl sheets if necessry. Tx Mp No. Loction No. of Tx Mp No. Loction No. of Prt 3. Other griculturl property rented y pplicnt: Identify ny other lnd rented from nother nd used to produce crops, livestock livestock products in conjunction with the lnd descried in Prt 1 ove. Use dditionl sheets if necessry. Tx Mp No. Loction No. of Prt 4. Averge gross sles vlue: Note: Newly estlished frm opertions should enter nnul gross sles only f the first second yer of production. Yer One Yer Two. Enter the gross sles vlue of ny griculturl products (not including woodlnd products) produced f sle in the preceding two yers on lnd owned y the pplicnt (see Prt (1) nd Prt (2). F lnd rented y the pplicnt from nother see Prt 3. (Include Federl frm progrm pyments if pplicle.) $ $. Enter the gross sles vlue up to mximum nnul mount of $2,000 of ny woodlnd products produced f sle in the preceding two yers on lnd owned y the pplicnt (see Prt 1 (2) nd Prt 2). Note: The gross sles vlue of mple syrup/sp nd Christms trees produced on the pplicnt s lnd should e included in Prt 4 ove. $ $ c. Enter the mrket vlue of crops in their unprocessed stte which were produced during the preceding two yers on lnd owned y the pplicnt rented y the pplicnt from nother which were not sold unprocessed ut were processed on the frm to mke other products nd therefter sold. c $ $ d. Enter the gross sles vlue up to mximum of $5,000 of the frm opertion s nnul gross sles vlue derived from the opertion s sle of its compost, mulch other gnic iomss crops. d $ $ TOTAL GROSS SALES VALUE FOR TWO YEAR PERIOD $ $ TWO YEAR AVERAGE GROSS SALES VALUE $ $

4 RP-305 (10/08) Pge 3 Prt 5. Lnd used to suppt commercil hse ording opertion: () Numer of cres in prcel used to suppt hse ording opertion: cres. If the numer of cres is less thn seven, Prt 2 ove must e completed to estlish eligiility f n griculturl ssessment. () Did the ording opertion ord ten me hses throughout the preceding two yers? Yes No (c) Gross receipts collected y hse ording opertion during the preceding two yers $ Note: Newly estlished frm opertions should enter nnul gross sles only f the first second yer of production. Yer one Fees generted through ording of hses $ $ Fees generted through production of sle of crops, livestock nd livestock products $ $ TOTALS $ $ Yer two Prt 6: Lnd under structure within which crops, livestock livestock products re produced: Note: Newly estlished frm opertions should enter nnul gross sles only f the first second yer of production. Yer one Yer two () Gross sles vlue of the crops, livestock livestock products produced in the () $ $ (c) structure(s) in the preceding two yers (d) Totl gross sles vlue f two yer period () + (c) (d) $ (e) Averge gross sles vlue f preceding two yers (d / 2) (e) $ Prt 7: Lnd rented to others: () Is ny ption of the prcel rented to nother prty? Yes No (If the nswer is no, proceed to Prt 8 on pge 4.) () Hs the lnd een used during the preceding two yers to produce crops, livestock livestock products exclusive of woodlnd products nd is such production continuing during the current yer? Yes No (c) Averge gross sles vlue: $ Note: Newly estlished frm opertions should enter nnul gross sles only f the first second yer of production. Yer one Yer two 1. Gross sles vlue of the crops, livestock livestock products (exclusive of woodlnd products) produced on the rented lnd which cn e independently verified () $ () $ 2. Totl gross sles vlue f two yer period () + () (c) $ 3. Averge gross sles vlue f preceding two yers (c / 2) (d) $ If mount is less thn $10,000 cnnot e independently verified, complete items d, e, f nd g of Prt 7 elow. (d) Nme nd miling ddress of prty to whom lnd is rented: (e) Numer of cres rented to prty identified in Prt 7d nd used in griculturl production: (cres). (f) Is the lnd lesed pursunt to written rentl rrngement? Yes No Period of time f which lese is in effect: yers Attch copy of the lese n ffidvit (fm RP-305-c) ttesting to the existence of the lese. (g) Does the prty to whom the lnd is rented own operte other lnd tht is used in conjunction with this rented lnd nd which qulifies f n griculturl ssessment? Yes No If the nswer is yes, provide the following infmtion f the other lnd eing used in conjunction with the lnd which is the suject of this ppliction. Owner: Loction of property: Tx Mp No.: If the other lnd is locted in different town ssessing unit, enter the dte tht n ppliction f n griculturl ssessment ws sumitted to the locl ssess:

5 RP-305 (10/08) Pge 4 Prt 8: Certified Vlue on Eligile Agriculturl Lnds The pplicnt must complete column 2 elow of the chrt CERTIFIED VALUE ON ELIGIBLE AGRICULTURAL LANDS. The numer of cres in ech minerl gnic soil group is to e copied from the soil group wksheet APD-1 prepred y the Soil nd Wter Conservtion District Office. Note: The numer of cres of qulified frm woodlnd is given on the soil group wksheet. The mximum numer of cres of frm woodlnd eligile f n griculturl ssessment is 50 cres per prcel. Where the pplicnt completes Prt 7d through 7g on pge 3, the totl numer of cres in the minerl nd gnic soil groups my not exceed the numer of cres indicted in Prt 7e, nd the numer of cres of frm woodlnd must e zero. CERTIFIED VALUE ON ELIGIBLE AGRICULTURAL LANDS Applicnt plese fill in shded re of column 2. APPLICANT ASSESSOR S USE ONLY MINERAL SOIL GROUP ORGANIC SOIL GROUP (MUCK) A B C D SOIL GROUP TOTAL ELIGIBLE FARM WOODLAND 50 ACRES MAXIMUM Newly Plnted Christms Trees, Orchrds & Vineyrds TOTAL ELIGIBLE ACRES ACRES ACRE/RATING MODIFICATIONS ASSESSOR S USE ONLY Assess s griculturl ssessment clcultion on eligile griculturl lnds CERTIFIED VALUE PER ACRE TOTAL CERTIFIED VALUE COL. 2 OR 3 TIMES COL Totl Certified Vlue x Equliztion Rte = Totl Agriculturl Assessment x = Additionl Clcultions:

6 RP-305 (10/08) Pge 5 ASSESSOR S USE ONLY WORKSHEET FOR APPORTIONMENT OF FARM ASSESSMENT Assess my use RPS 4 to complete these clcultions. ACRES LAND IMPROVEMENTS TOTAL A. Totl Assessment $ $ $ B. Assessed Vlue of Prcel Excluding Eligile Agriculturl Lnd 1. Owner s residence nd ssocited lnd 2. Frm structures (rns nd other frm improvements including fruit tree/vine suppt structures) not qulified f RPTL Sec. 483 exemption Other structures (processing plnt, retil ste, etc.) Ineligile lnd (include excess woodlnd crege) Totl (lines 1, 3 nd 4).. $ $ C. Agriculturl Assessment of Prcel 1. Assessed vlue of eligile lnd efe griculturl ssessment (line A minus line B5) 2. Assessed vlue of fruit tree/vine suppt structures on eligile lnd not qulified f RPTL Sec. 483 exemption 3. Totl lines C1 nd C2 4. Totl griculturl ssessment on eligile lnd (from pge 4) 5. Excess Vlue, if ny (line 3 minus line 4) D. Totl Txle Assessment Befe Adjustment f Other Exemptions (line B5 plus line C1 B5 plus line C4, whichever is lower) E. Other Exemptions 1. Veterns 2. RPTL Sec. 483 New Construction 3. RPTL Sec Other 5. Totl F. Totl Txle Assessed Vlue (line D minus line E5) G. 1. Appliction Approved 2. Approved s Modified 3. Dispproved Reson f Modifiction Dispprovl Amount of Exemption (from line C5 of Apptionment Wksheet ove) Enter this mount in exempt column of ssessment roll, nd on top of pge 1,

7 RP-305 (10/08) Pge 6 GENERAL INFORMATION AND FILING REQUIREMENTS Extent of exemption. The griculturl ssessment vlue per cre certified y the Office of Rel Property Tx Services when equlized y the ssess ecomes n griculturl ssessment. If the ppliction is pproved, the ption of the ssessed vlue of eligile griculturl lnds which exceeds the griculturl ssessment, if ny, will e exempt. No exemption results unless the ssessed vlue of lnd descried in the ppliction exceeds its griculturl ssessment. Appliction. To qulify griculturl lnd f n griculturl ssessment, the lndowner must nnully file n ppliction f ech seprtely ssessed prcel with the locl ssess. If n initil ppliction is pproved nd n griculturl ssessment grnted, renewl fm RP-305-r my e filed in succeeding yers to renew the ppliction provided no chnges regrding the prcel hve occurred since the lst sumission of fm RP-305. A soil group wksheet nd soil mp prepred y the Soil nd Wter Conservtion District Office must e filed s prt of the ppliction, unless s result of pri ppliction, the ssess hs soil group wksheet nd soil mp on file which ccurtely descries the prcel. A lndowner my exclude from the pplictions ny ption of prcel which is cple of eing seprtely identified. Plce of filing ppliction. The ppliction must e filed with the city, town villge ssess (if the villge ssesses). If the property is locted in villge tht ssesses, n ppliction must e filed with oth the town nd the villge ssess. In Nssu nd Tompkins Counties, the ppliction must e filed with the county ssesss. Time of filing ppliction. The ppliction must e filed on efe the txle sttus dte of the city, town villge (if the villge ssesses). EXCEPTIONS: In yer of revlution updte of ssessments, the ppliction my e filed with the ssess no lter thn the thirtieth dy pri to the dy y which the tenttive ssessment roll is required to e filed y lw. In the cse of lnd locted within n griculturl district, the ppliction my e filed with the ssess no lter thn the lst dte on which n ssessment complint my e filed when (1) licensed physicin certifies tht the filure to file the ppliction y txle sttus dte resulted from the deth of the pplicnt s spouse, child, prent, rother sister, the illness of the pplicnt the pplicnt s spouse, child, prent, rother sister; (2) the filure to file the ppliction y txle sttus dte resulted from the occurrence of nturl disster, including, ut not limited to, flood, the destruction of the pplicnt s residence, rn other frm uilding y wind, fire flood. Notice of pprovl, denil modifiction of ppliction. The pplicnt must provide the ssess with stmped, selfddressed envelope t the time of ppliction in der to receive notice of the pprovl, denil modifiction of the ppliction. ELIGIBILITY REQUIREMENTS FOR AGRICULTURAL ASSESSMENT 1. Agriculturl lnd is eligile f n griculturl ssessment if it stisfies ll the requirements set fth in ny one of the following lterntives: (A) The lnd consists of t lest seven cres which hve een used to produce crops, livestock livestock products f sle in the preceding two yers. The crops, livestock livestock products produced on such lnd, including lnd rented y the pplicnt from nother nd used in conjunction with griculturl lnd owned y the pplicnt, must hve n verge gross sles vlue of t lest $10,000 f the two yers preceding the ppliction. Whenever crop is processed pri to sle, verge gross sles vlue shll e sed upon the mrket vlue of the crop in its unprocessed stte. (B) The lnd consists of less thn seven cres which hve een used to produce crops, livestock livestock products f sle in the preceding two yers. The crops, livestock livestock products produced on such lnd, nd on ny lnd rented y the pplicnt from nother nd used in conjunction with the pplicnt s lnd to produce f sle crops, livestock livestock products, must hve n verge gross sles vlue of t lest $50,000 f the two yers preceding the ppliction. F crop processed pri to sle, the verge gross sles vlue shll e sed upon the mrket vlue of the crop in its unprocessed stte. (C) The lnd consists of t lest seven cres nd hs een used during the preceding two yers to suppt commercil hse ording opertion with nnul gross receipts of $10,000 me. A commercil hse ording opertion is defined s n griculturl enterprise consisting of t lest seven cres nd ording t lest ten hses, regrdless of ownership, which receives $10,000 me in gross receipts nnully from fees generted through the ording of hses, the production f sle of crops, livestock livestock products, oth such ording nd such production. (D) The lnd consists of t lest seven cres of which ll prt hs een set side through prticiption in U.S. government conservtion progrm estlished pursunt to Title 1 of the Federl Food Security Act of 1985 ny susequent federl frm progrm. No minimum gross sles is required f the prticipting lnds. Non-prticipting lnds still must meet the $10,000 gross sles minimum nd federl progrm pyments my e pplied to estlish the minimum gross sles vlue. (E) The lnd used in griculturl production is newly estlished frm opertion nd hs nnul gross sles of $10,000 nd seven me cres in griculturl production, nnul gross sles of $50,000 nd less thn seven such cres, in the first second yer of production, nd meets the other

8 RP-305 (10/08) Pge 7 eligiility requirements of A, B, C ove. If the newly estlished frm is commercil hse ording opertion, no less thn seven cres must e used to suppt the hse ording opertion, t lest ten hses must e orded, nd the opertion must hve nnul gross receipts of $10,000 me. (F) The lnd used in griculturl production consists of t lest seven cres, is owned rented y newly estlished frm opertion, nd is used solely f the production f sle of chrd vineyrd crops Christms trees. Such lnd my e eligile f n griculturl ssessment, notwithstnding the fct tht the new chrd vineyrd does not produce crops f sle f four yers fter plnting the Christms trees re not hrvested f sle f five yers fter plnting. (G) The lnd used in griculturl production suppts n piry products opertion, is owned y the opertion, nd consists of not less thn seven nd not me thn ten cres with n verge gross sles vlue of $10,000 me, comprises less thn seven cres with n verge gross sles vlue of $50,000 me. F Questions on pge 2 Prt 1 Use of Lnd F Prt 1, the dt from the Soil Group Wksheet (APD- 1) should e used. Further rekdowns of the (1) Agriculturl Lnd ctegy y lnd use should e shown in (1) through (1) e explined elow. (1). Lnd ctully used to produce crops, livestock livestock products my include croplnd, muck, chrds, vineyrds nd psture. F this purpose crops, livestock nd livestock products include, ut re not limited to, the following: field crops, fruits, vegetles, hticulturl specilties, Christms trees, cttle, hses, poultry, rtites, wool ering nimls such s lpcs nd llms, milk, eggs, furs, mple sp syrup, honey, eeswx, royl jelly, ee pollen, propolis, pckge ees, nucs, queens, quculturl products nd woody iomss. (1). Lnd used to suppt commercil hse ording opertion. Amount of lnd used to suppt commercil hse ording opertion during the pst two yers. (1) c. Suppt lnd my include frm ponds, swmps used f dringe, lnd used f erosion control, hedgerows, ccess rods, lnd under frm uildings, dikes nd levies used f flood protection, dringe ditches nd lnd used f frm wste mngement. Suppt lnd my lso include ny other min crege tht is locted mid, etween on the perimeter of croplnd, chrds, vineyrds nd lnd used to psture livestock, so long s the lnd is not frm woodlnd nongriculturl lnd (see instructions elow f line (1) e.). Suppt lnd further my include uffer re owned nd mintined y n piry products opertion etween the opertion nd djcent lndowners. (The totl re of n INSTRUCTIONS FOR APPLICANT (H) Rented lnd locted within n griculturl district used y not f profit institution f griculturl reserch intended to improve the qulity quntity of crops, livestock livestock products. 2. Agriculturl lnd rented to nother nd used during the preceding two yers to produce f sle crops, livestock livestock products, ut which does not independently stisfy the gross sles vlue of the Agriculture nd Mrkets Lw, my nevertheless e eligile f n griculturl ssessment, if the following conditions re stisfied: - The lnd must consist of t lest seven cres nd e used s prt of single opertion to produce crops, livestock livestock products (exclusive of woodlnd products) in the preceding two yers; - The lnd must currently e used to produce crops, livestock livestock products (exclusive of woodlnd products) under written rentl rrngement of five me yers; nd - The lnd must e used in conjunction with other lnd which qulifies f n griculturl ssessment. piry products opertion, including suppt lnd, my not exceed ten cres.) (1) d. Lnd prticipting in federl conservtion progrm. Amount of lnd set side through prticiption in U.S. government conservtion progrm estlished pursunt to Title 1 of the Federl Food Security Act of 1985 ny susequent federl progrm. (1) e. Lnd under structure in which crops, livestock livestock products re produced. Amount of lnd locted under structure in which crops, livestock livestock products hve een produced during the preceding two yers. (1) Agriculturl Lnd - totl from Soil Group Wksheet. (2) Frm woodlnd mens lnd, primrily used f the production f sle of woodlnd products (logs, lumer, posts, firewood, etc.), where such lnd is used s single opertion nd is contiguous with croplnd, chrds, vineyrds lnd used to psture livestock. Lnds divided y stte, county town rods, rilrods energy trnsmission crids will e considered contiguous. Woodlnd crege exceeding 50 cres on ny prcel should e in Prt 1 (3), excess frm woodlnd. Enter numer of cres from section D (2) of the Soil Group Wksheet. (3) Excess Frm Woodlnd (over 50 cres) - enter numer of cres from section D (3) of the Soil Group Wkheet. (4) Newly Plnted Replnted Orchrds Vineyrds. Existing chrds nd vineyrds which expnd replnt. Up to 20% of totl chrd nd vineyrd crege my

9 RP-305 (10/08) Pge 8 qulify f the six yer 100% exemption following estlishment of chrds nd vineyrds. (5) Newly Plnted Orchrds, Vineyrds Christms Trees of Newly Estlished Frm Opertion. Lnd of not less thn seven cres used solely y newly estlished frm opertion f new chrds vineyrds my qulify f n griculturl ssessment f four yers fter plnting, notwithstnding the fct tht no crops re produced f sle. Lnd of not less thn seven cres used solely y such frm opertion f new Christms trees my qulify f n griculturl ssessment f five yers fter plnting, notwithstnding the fct tht no trees re hrvested f sle. Eligile fruit trees, grpe vines Christms trees my e plnted in the new frm s first second yer of opertion. (6) Nongriculturl lnd - Ineligile lnd uses, including ut not limited to the following: lndowner s residence nd lot, grvel qurry other minerl, oil nturl gs extrction, commercil hunting nd gme preserves s well s ny other commercil recretionl uses such s cmping nd thletic fcilities nd prks, retil estlishments of ny kind including resturnts, lodging fcilities nd rodside stnds used f sle of crops, livestock, livestock products, processing fcilities, swmills, nd fertilizer plnts. Nongriculturl lnd does not include qulified frm woodlnd suppt lnd. Also, ny crege withheld from the griculturl ssessment progrm y the lndowner should e entered in the nongriculturl ctegy. Prt 2. Other griculturl lnd owned y the pplicnt. Lnd contined within seprtely ssessed prcels owned y the pplicnt nd used f griculturl production in conjunction with the suject prcel is considered prt of the pplicnt s frm unit f purposes of stisfying ny minimum crege gross sles requirements. Prt 3. Other griculturl lnd rented y the pplicnt. The gross sles vlue of griculturl products produced on lnd rented y the pplicnt from nother person nd used in conjunction with the suject prcel my e included when determining whether the gross sles requirement is stisfied. Note: F prts 4, 5, 6, & 7 newly estlished frm opertions should enter nnul gross sles only f the first second yer of production. Prt 4. Averge Gross Sles Vlue. To qulify f n griculturl ssessment, n pplicnt must show tht the crops, livestock livestock products produced f sle in the preceding two yers on the lnd f which ppliction is eing mde hd n verge gross sles vlue of t lest $10,000. Gross sles vlue my include sles of griculturl products mrket vlue of crops processed pri to sle in their unprocessed stte produced on (1) griculturl lnd descried in this ppliction; (2) other prcels owned y the pplicnt nd used in conjunction with the suject prcel; nd (3) lnd rented y the pplicnt from nother person nd used in conjunction with the suject prcel. Also, certin federl frm progrm nd thoughred reeder pyments my e included. To clculte verge gross sles vlue f the preceding two yers the pplicnt should dd the ctul gross receipts derived from the sle,, where pplicle, the mrket vlue of griculturl products produced on the lnd descried ove, nd divide the sum y two. Sles re to e repted on the sis of the most recent two income tx yers pri to the dte of the ppliction. Mrket vlue should e sed on the vlue t time of hrvest in the preceding two yers. The ssess my sk f sustntition of gross sles vlue, which my e mde y ookkeeping recds, income tx returns, types of crops used f processing, etc. NOTE: If n Act of God, nturl disster continued dverse wether conditions results in the destruction of significnt ption of the griculturl production on ny of the property f which ppliction is eing mde such tht the verge gross sles vlue of the two preceding yers is less thn $10,000, the pplicnt is dvised to sumit with this ppliction completed fm RP-305-: Appliction f Exception From Minimum Averge Gross Sles Vlue Requirement of Article 25AA of the Agriculturl nd Mrkets Lw. F Questions on Pge 3 Prt 5. Lnd used to suppt commercil hse ording opertion. Commercil hse ording opertion mens n griculturl enterprise, consisting of t lest seven cres nd ording t lest ten hses regrdless of ownership, tht receives ten thousnd dollrs ($10,000) me in gross receipts nnully from fees generted either through the ording of hses, the production f sle of crops, livestock, nd livestock products, oth such ording nd such production. Such opertions shll not include opertions whose primry on site function is hse rcing. Prt 6. Lnd under structure within which crops, livestock livestock products re produced. Prt 7. Lnd rented to others. Lnd tht the pplicnt rents to nother person, used s single opertion f the production f sle of crops, livestock livestock products (exclusive of woodlnd products) in the preceding two yers with n verge gross sles vlue of less thn $10,000 my e eligile to receive n griculturl ssessment if certin requirements re stisfied. To qulify f n griculturl ssessment the pplicnt must rent to nother person t lest seven cres of lnd used to produce crops, livestock livestock products, exclusive of woodlnd products. Lnd ctully used to produce crops, livestock livestock products my include croplnd, muck, chrds, vineyrds nd psture. 7f. To qulify f n griculturl ssessment the rented lnd must e used in griculturl production under five yer written rentl rrngement. NOTE: Rentl rrngement is defined s written lese signed y oth of the prties to the greement. The pplicnt must provide documenttion concerning the existence nd term of the rentl rrngement ( copy of the lese n ffidvit ttesting to the existence of such lese (fm RP-305-c). 7g. To qulify f n griculturl ssessment the rented lnd must e used in conjunction with other lnd which

10 RP-305 (10/08) Pge 9 qulifies f n griculturl ssessment. The pplicnt should indicte the owner, tx mp numer nd loction of this other lnd. The ssess my require sustntition of the fct tht the other lnd qulifies f n griculturl ssessment. Use side 2 of RP-305-c. F Questions on Pge 4 Prt 8. Certified vlue on eligile griculturl lnds. Applicnts must complete column 2 of Prt 8 on pge 4. See instructions on pge 4. CERTIFICATION BY APPLICANT The pplicnt must complete the certifiction on the ottom of pge 1.