Department of Taxation and Finance
                                      Office of Real Property Tax Services
                                                                                                           RP-305-r(1/19)
                                      Agricultural Assessment Renewal 
                                      Certification 

 Name(s) of owner(s)

 Location of property (street address)                                    Mailing address of owner(s) (number and street or PO box)

 City, village, or post office         State       ZIP code               City, town, or village                                   State ZIP code

 Daytime contact number               Evening contact number              Email address

Please renew my agricultural assessment for 20               for the following parcel(s): Tax map number(s)

                                                                                                       (attach additional sheets if necessary).

I have reviewed the last agricultural assessment application (Form RP-305) that was filed for this farm operation, as well as 
the instructions that accompany this renewal certification, and I hereby certify that each of the following statements of fact is 
true:*
1. The last agricultural assessment application (Form RP-305) for this land was filed in 20           .
2. Since that application was filed, there has been no change in the ownership or total acreage of this parcel, or in the classification of 
 its soils.
3. The land is still being used in the same manner as specified on that application, and there has been no change in the acreage 
 devoted to each use.
4. At least one of the following conditions is satisfied:
 a. The land consists of seven acres or more and generated the required $10,000 or more in average gross sales value, annual 
      gross sales value or average gross receipts, whichever was applicable; or
 b. The land consists of less than seven acres and generated the required $50,000 or more in average gross sales value, annual 
      gross sales value or average gross receipts, whichever was applicable; or
 c. No such requirement applied to this land because it qualified as either a newly-planted orchard, vineyard, or hopyard, a 
      newly-established Christmas tree operation, or land used by a not-for-profit institution for eligible agricultural research.
5. If Form RP-305 indicated that rented land was being used in conjunction with the parcel(s) for the production of agricultural products 
 for sale, the same land is being rented, the same person is continuing to rent it under the same written rental agreement, and, if the 
 rented land does not independently satisfy the gross sales value requirement, it is used in conjunction with qualifying land.
I understand that I must maintain records confirming that each of these statements is true, and that I must supply those 
records to the assessor upon his or her request. I understand that any false statements on this form are punishable by law. I 
further understand that converting this land to a non-agricultural use may subject it to penalties and/or payments based on 
the amount of taxes owed.

Signature of landowner                                                                           Date

To request a copy of the assessor’s determination, check here             and enclose a stamped, self-addressed envelope.

*Caution: If one or more of these statements is not true, do not complete this certificate; a new Form RP-305 will have to be completed 
and filed to request renewal of the agricultural assessment.

Page 2 of 2   RP-305-r (1/19)

                                                          Instructions

General Information                                                  Deadline for filing the application
The landowner may use Form RP-305-r to renew an application          The application renewal form must be filed on or before the 
for an agricultural assessment on parcels for the current year’s     taxable status date of the city, town, or village. The taxable 
assessment roll if the last initial application (Form RP-305)        status date varies by municipality; contact your local assessor’s 
filed for the parcels was approved and the conditions which          office to confirm the taxable status date for your municipality. 
determine the parcels’ eligibility have not changed. If there are    Exceptions: In the year of a revaluation or update of 
multiple parcels, list them on a separate sheet if necessary. If     assessments, the application may be filed with the assessor no 
the parcels are not all located in the same city, town or village,   later than the thirtieth day prior to the day by which the tentative 
a separate application must be completed for each city, town         assessment roll is required to be filed by law. In the case of 
and village unless the parcels are all located in municipalities     land located within an agricultural district, the application may 
which in turn are located within a single Coordinated Assessing      be filed with the assessor no later than the last date on which 
Program (CAP), where there is a sole assessor. Each of the           an assessment complaint may be filed, (1) when a licensed 
statements pertaining to the status of the parcels is designed       physician certifies that the failure to file the application by 
to determine whether the parcels’ status has changed. If one         taxable status date resulted from the death of the applicant’s 
or more of the statements are not true, the applicant may not        spouse, child, parent, brother, or sister, or the illness of the 
use this form to seek renewal of the exemption, but must use         applicant or the applicant’s spouse, child, parent, brother, or 
Form RP-305 instead. Applications relating to leased land must       sister; or (2) the failure to file the application by taxable status 
be made by the landowner.                                            date resulted from the occurrence of a natural disaster, including 
                                                                     but not limited to, a flood, or the destruction of the applicant’s 
If a tax-exempt orchard, vineyard, or hopyard has been replaced      residence, barn, or other farm building by wind, fire, or flood.
or expanded since the last Form RP-305 was filed, the applicant 
should complete and attach Form RP-305-e to this application. 
Also, the assessor may ask for substantiation of any requirement     Notice of approval, denial, or modification 
for obtaining an agricultural assessment, including submission of    The assessor must notify the applicant of approval, denial, or 
Form RP-305.                                                         modification of the application only if the applicant supplies the 
                                                                     assessor with a self-addressed stamped envelope.
By filing this application, the landowner is aware that 
converting land to a nonagricultural use will result in financial 
encumbrances to the land so converted. Such encumbrance 
is a payment based on five times the taxes saved in the most 
recent year of benefit. The payment also includes a six percent 
interest charge compounded annually for each year during the 
last five in which the land received an agricultural assessment. 
Such an encumbrance runs with the land from the last time 
the parcel benefitted for a period of five years in an agricultural 
district, and for eight years outside a district. For land located 
outside an agricultural district the obligation to make a payment 
for conversion creates a lien against the entire parcel, even 
if only a portion of the parcel benefited from the agricultural 
assessment.
Further information about the agricultural 
assessment program may be found on the website 
of the Department of Taxation and Finance at 
www.tax.ny.gov/research/property/assess/valuation/agindex.htm.

Where to file the application 
The application renewal form must be filed with the city, town 
or village assessor. If the property is located in a village, an 
application must be filed with both the town assessor and the 
village assessor, unless the village does not assess property. If 
the parcels are not all located in the same city, town or village, a 
separate application must be completed for each city, town and 
village unless the parcels are all located in municipalities which 
in turn are located within a single CAP, where there is a sole 
assessor. In Nassau and Tompkins Counties, the application 
must be filed with the county assessor.