NY S06718

Removes the requirement that land used in agricultural production must be in use for the preceding two years, replacing it with "annual" gross sales measurement.

Eliminates the acreage minimum (seven acres) requirement for certain farm operations and allows land used for processing and retail merchandising of agricultural products to qualify for agricultural assessment if exclusively used for processing commodities grown on the farm.

Adds new categories of qualifying agricultural land including silvopasturing operations (up to ten fenced acres per large livestock, five per small livestock) and hops production for newly established farms in their first through fourth year.

Authorizes the Agriculture Commissioner to investigate and compel assessors to approve improperly denied agricultural assessments.

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.

Prohibits siting of above-ground natural gas and electric transmission lines on agricultural land in agricultural districts unless the landowner consents, a conservation easement is funded, or less than five percent of agricultural land is affected.