NY S05755

Removes the requirement that land used in agricultural production must have been used for such purposes for the preceding two years, instead requiring only that it currently be used in agricultural production with annual gross sales of $10,000 or more.

Eliminates the exclusion of land used for processing or retail merchandising of crops and livestock products, allowing such land to qualify for agricultural assessment if it is part of a farm operation and used exclusively for processing and marketing agricultural commodities grown on that farm.

Adds a new provision permitting the Commissioner of Agriculture to investigate and compel assessors to approve agricultural assessments that were improperly denied.

Allows property owners whose agricultural value assessment or farm buildings tax exemption has been denied to challenge that denial through the small claims assessment review (SCAR) process, which previously was available only for residential property disputes.

Prohibits siting of above-ground natural gas and electric transmission line facilities on land in agricultural production within agricultural districts or receiving agricultural assessment, except with owner consent, conservation easement funding, or when agricultural land loss is less than five percent of the project area.