Everything you need to know about agricultural acreage, and more!

1. Everything You Need to Know
About Agricultural Acreage
and More!
Including
small suburban plots
Jennifer Fimbel
CCE Senior Resource Educator
Agriculture
Cornell Cooperative Extension provides equal program and employment opportunities.
The County of Dutchess partially funds Cooperative Extension programming in Dutchess County.

2. Agriculture
ag·ri·cul·ture (ag-ri-kul-chr) n. The science,
art, and business of cultivating soil, producing
crops, and raising livestock; farming.
(http://www.thefreedictionary.com/agriculture)
The Federal Government and New York State
define "a farm" as "any agricultural operation
that produces or sells over $1,000 worth of
product."
Cornell Cooperative Extension provides equal program and employment opportunities.
The County of Dutchess partially funds Cooperative Extension programming in Dutchess County.

3. • Hobby and Small “farms” or “farmettes”
– New owners may not be grandfathered in
– Suggest a variance for youth projects such 4-H and/or FFA
– Rules of thumb (Zoning aside);
• 500 pounds of animal requires 1 acre of grazing land
– ½ horse
– ½ cow
– 2-3 sheep
– 4 goats
– 2 pigs
– Zoning is an issue
– Zoning changes so keep checking with the local Zoning
Board
– Check Town and Village zoning

4. Town of Rhinebeck
The keeping of farm animals on non-
farm parcels of at least three acres in
area and up to seven acres in area shall
be permitted in accordance with the
following limitations:
• The keeping of not more than one
adult or fully grown horse, cow, hog,
beef cattle, sheep, goat or other four-
legged domestic-type farm animal or
combinations thereof per three acres
of land for the first animal one acre
for each additional animal shall be
permitted.
• In addition, the keeping of not more
than a total of any combination of
eight adult or fully grown chickens,
ducks, geese or other fowl or birds of
any type per three acres of land shall
be permitted.
In the Village of Rhinebeck,
except for farm lots, for every
two acres of land there shall not
be more than one adult or fully
grown horse, cow, hog, beef
cattle, sheep, goat or other four-
legged domestic-type farm
animal or combination thereof.
On any nonfarm lot, the keeping
of fully grown chickens, ducks,
geese or other fowl shall be
prohibited.
Village of Rhinebeck

5. Agriculture: A part of the community
• supports the local economy, protects the environment
• preserves the aesthetic landscape and rural quality of life
• provides a source of local food
• important small businesses that provide jobs and sell product
• purchase goods and services from other local businesses
• farms pay more in taxes than they require in municipal services
• An average house requires $1.40 in municipal services for every
dollar paid in taxes
• A farm costs only 28 cents in services for every dollar paid
http://www.glynwood.org/files/previous/pdfs/ReportsandGuides/HVAGreport.pdf
Cornell Cooperative Extension provides equal program and employment opportunities.
The County of Dutchess partially funds Cooperative Extension programming in Dutchess County.

6. A Snapshot of Dutchess County Agriculture via USDA Agriculture
2012 Agriculture Census Data and 2015 Agriculture District Data
• 30% of our total acreage
• 3rd largest employer in the county
• Part of the $438M Tourism Industry
• Nearly 1700 Farms
• Most farms are between 10-180 acres in size
• 41,000 Acres of hay
• 25,000 Acres grain
• 8600 Acres corn
• 9500 horses
• 8500 sheep and goats
• 4500 cows
Cornell Cooperative Extension provides equal program and employment opportunities.
The County of Dutchess partially funds Cooperative Extension programming in Dutchess County.

7. Cornell Cooperative Extension provides equal program and employment opportunities.
The County of Dutchess partially funds Cooperative Extension programming in Dutchess County.
• $44.8 Million in Specialty or Value – Added Products

8. Agricultural Districts
– “New York’s Agricultural Districts Law was enacted in 1971 to help
keep farmland in agricultural production. A county legislative body
must approve and forward the petition to the Commissioner of
Agriculture for formal review and designation. As of December
2008, the state had 251 agricultural districts that represent about
8.5 million acres of land.
– Farms in agricultural districts receive important “right-to-farm”
protections, such as protection from nuisance lawsuits.
– The taxation of farmland within agricultural districts for certain
municipal improvements is limited.
– NYS Department of Agriculture and Markets (NYS DAM)
determinations can help defend farmers in zoning disputes or
private nuisance lawsuits.
– The NYS DAM has the authority to intervene when local
governments enact laws that unreasonably regulate farm
operations in agricultural districts.

9. – Additional measures—such as agricultural impact statements, notice
of intent filings and real estate disclosure notices—are required for
new developments and public projects in agricultural districts.”*
Agriculture and Markets § 310. “Disclosure. 1. When any purchase and sale contract is
presented for the sale, purchase, or exchange of real property located partially or wholly within an
agricultural district established pursuant to the provisions of this article, the prospective grantor shall
present to the prospective grantee a disclosure notice which states the following:
"It is the policy of this state and this community to conserve, protect and encourage the development
and improvement of agricultural land for the production of food, and other products, and also for its natural
and ecological value. This disclosure notice is to inform prospective residents that the property they are
about to acquire lies partially or wholly within an
agricultural district and that farming activities occur within the district. Such farming activities
may include, but not be limited to, activities that
cause noise, dust and odors. Prospective residents are also informed that the location of property within
an agricultural district may impact the ability to access water and/or sewer services for such property
under certain circumstances. Prospective purchasers are urged to contact the New York
State Department of Agriculture and Markets to obtain additional information or clarification regarding t
heir rights and obligations under article 25-AA of the Agriculture and Markets Law."
1-a. Such disclosure notice shall be signed by the prospective grantor and grantee prior
to the sale, purchase or exchange of such real property.
2. Receipt of such disclosure notice shall be recorded on a property transfer report form prescribed
by the commissioner of taxation and finance as provided for in section three hundred thirty-three of the
real property law.”**

10. Benefits for Production Agriculture
• Agricultural Value Assessment (AVA)
– Minimum of 7 acres in production, excluding the house
– Gross an average of $10,000 in sales of agricultural products for
2 years
– Less than 7 acres and gross an average of $50,000 for 2 years
– AVA is based on the underlying quality of the soils (Soils of
Statewide importance and Prime Agricultural Soils will garner the
most value in reductions).
• Farmers’ School Tax Credit
– “Qualified farmers may obtain a state income tax credit for
school taxes through the Farmers’ School Tax Credit. The credit
is not a real property tax exemption and does not diminish local
school district revenue.”*

11. • Farm Building Exemptions
– “Section 483 of the NYS Ag and Markets Law exempts new or
reconstructed agricultural buildings, such as barns or farm
worker housing, from any increase in assessed value that results
from the improvement. Application to the local assessor must be
made within a year following the completion of construction
work. The exemption continues automatically for 10 years, as
long as the building continues to be used for farming.
– Sections 483-a, 483-c, and 483-d permanently exempt from
taxation certain agricultural structures, such as silos, grain
storage facilities, bulk tanks, manure facilities, temporary
greenhouses, and farm worker housing or commissaries/food
preparation facilities. Structures must be located on parcels of at
least 5 acres used for profitable agricultural production.
Structures used for processing, retail merchandising, personal
use or residences of applicants and their immediate families do
not qualify for the exemption.”

12. • Historic Barns Rehabilitation Tax Credit
– “Available to individuals and corporations who have restored a
barn built before 1936. The income tax credit may equal up to 25
percent of the cost of rehabilitating the barn. To be eligible, the
barn must be built to house farm equipment, livestock or
agricultural products (buildings built for or converted to
residential use are not eligible). In addition, the barn must meet
the tax definition of income producing (farming, rental, office,
commercial). Use tax Form IT-212-ATT.”*
• Replanted or Expanded Orchards and Vineyards
Exemption
– “For owners of orchards or vineyards, a partial tax exemption
exists that applies to newly replanted or expanded orchard and
vineyard land. Land eligible for agricultural assessment and used
solely for the replanting or expansion of an orchard or vineyard is
exempt from taxation for up to six successive years.”*

13. • Sales Tax Exemptions
– “New York tax law exempts certain items used in farm production from
state and local sales and use taxes. Items must be used
“predominantly” (more than 50 percent) for farm production in order to
qualify. Exempt items include personal property used for
production/operation; building materials used for farm buildings or
structures; services to install, maintain or repair farm buildings or
structures; motor vehicles used predominantly for
production/operation; and fuel, gas, electricity, refrigeration or steam
used for production/operation.”

14. • Forested Land
– “"Farm woodland" means land used for the production for sale of
woodland products, including but not limited to logs, lumber, posts and
firewood. Farm woodland shall not include land used to produce
Christmas trees or land used for the processing or retail
merchandising of woodland products.
– Farm woodland which is part of land which is qualified for an
agricultural assessment, provided, however, that such farm woodland
attributable to any separately described and assessed parcel shall not
exceed fifty acres.
– To encourage the long-term ownership of woodlands, Section 480-a
of the Real Property Tax Law allows eligible owners of forestland to
receive reductions in their tax assessment. Landowners must own a
minimum of 50 acres of contiguous forestland and be willing to commit
the land to forest crop production. Landowners must follow forest
management plans prepared by qualified foresters and approved by
the NYS Department of Environmental Conservation (DEC)”*

15. • You don’t need to know everything about
agriculture in order to sell real estate, but
now you should be better informed into
what agricultural property owners will need
to know when making a purchase.

16. Resources
* New York Agricultural Landowner Guide
http://www.ongov.net/planning/documents/N
YAgLandownerGuide.pdf
NYS Department of Agriculture and Markets
Agricultural District Law
http://www.agriculture.ny.gov/AP/agservices/
25-AA.pdf

17. QUESTIONS?

18. Dutchess County
Agriculture…
It’s A Growing Thing!
SM
Cornell Cooperative Extension provides equal program and employment opportunities.
The County of Dutchess partially funds Cooperative Extension programming in Dutchess County.