NY S06778

Redefines "viable agricultural land" to mean land used for a farm operation, removing previous language about economic feasibility and limitations related to real property taxes and speculative activities.

Simplifies agricultural assessment renewal by allowing landowners to file annual certification instead of full applications after initial grant, provided acreage remains unchanged.

Requires landowners to file new applications only when acreage changes or when property transfers to a new owner seeking agricultural assessment.

Maintains requirement that landowners keep records documenting eligibility and provide them to assessors upon request.

Takes effect immediately upon enactment.