NY S08171

Eliminates the requirement that land used in agricultural production must have been used for such production for the preceding two years; changes "average gross sales" language to "annual gross sales" throughout the agriculture and markets law.

Removes the prohibition on land used for processing or retail merchandising of agricultural products from qualifying as "land used in agricultural production" and creates a separate exclusion category for such land.

Expands the definition of "gross sales value" to include income from commercial horse boarding operations, commercial equine operations, and production of compost, mulch, and organic biomass crops (limited to $5,000 annually).

Permits the Department of Agriculture and Markets Commissioner to investigate and order assessors to approve agricultural assessments that were improperly denied to eligible farm operations.

Allows property owners denied an agricultural value assessment or farm buildings tax exemption to challenge the denial through the small claims assessment review (SCAR) process and requires boards of assessment review to inform such owners of this right.