NY A09960

Redefines "viable agricultural land" to mean land that constitutes a farm operation, simplifying the previous definition that referenced economic feasibility and commercial agricultural areas.

Allows landowners who receive initial agricultural assessments to renew annually using only a certification form rather than a full application, provided they maintain the same acreage and continue meeting eligibility requirements.

Requires landowners to file new applications if they change the acreage receiving agricultural assessment, whether adding or removing land, or if there is a new owner of the property.

Requires landowners to maintain records documenting agricultural assessment eligibility and provide them to assessors upon request.

Takes effect immediately upon enactment.