§ 301 — Definitions

§ 301. Definitions. When used in this article:\n 1. "Agricultural assessment value" means the value per acre assigned\nto land for assessment purposes determined pursuant to the capitalized\nvalue of production procedure prescribed by section three hundred four-a\nof this article.\n 2. "Crops, livestock and livestock products" shall include but not be\nlimited to the following:\n a. Field crops, including corn, wheat, oats, rye, barley, hay,\npotatoes and dry beans.\n b. Fruits, including apples, peaches, grapes, cherries, berries, and\ntree nuts.\n c. Vegetables, including tomatoes, snap beans, cabbage, carrots, beets\nand onions.\n d. Horticultural specialties, including nursery stock, ornamental\nshrubs, ornamental trees and flowers.\n e. Livestock and livestock products, including cattle, sheep, hogs,\ngoats, horses, poultry, ratites, such as ostriches, emus, rheas and\nkiwis, farmed deer, farmed buffalo, fur bearing animals, wool bearing\nanimals, such as alpacas and llamas, milk, eggs and furs.\n f. Maple sap.\n g. Christmas trees derived from a managed Christmas tree operation\nwhether dug for transplanting or cut from the stump.\n h. Aquaculture products, including fish, fish products, water plants\nand shellfish.\n i. Woody biomass, which means short rotation woody crops raised for\nbioenergy, and shall not include farm woodland.\n j. Apiary products, including honey, beeswax, royal jelly, bee pollen,\npropolis, package bees, nucs and queens. For the purposes of this\nparagraph, "nucs" shall mean small honey bee colonies created from\nlarger colonies including the nuc box, which is a smaller version of a\nbeehive, designed to hold up to five frames from an existing colony.\n k. Actively managed log-grown woodland mushrooms.\n l. Industrial hemp as defined in section five hundred five of this\nchapter.\n m. Cannabis when cultivated in accordance with the cannabis law.\n 3. "Farm woodland" means land used for the production of woodland\nproducts intended for sale, including but not limited to logs, lumber,\nposts and firewood. Farm woodland shall not include land used to produce\nChristmas trees or land used for the processing or retail merchandising\nof woodland products.\n 4. "Land used in agricultural production" means not less than seven\nacres of land used as a single operation in the preceding two years for\nthe production for sale of crops, livestock or livestock products of an\naverage gross sales value of ten thousand dollars or more; or, not less\nthan seven acres of land used in the preceding two years to support a\ncommercial horse boarding operation or a commercial equine operation\nwith annual gross receipts of ten thousand dollars or more. Land used in\nagricultural production shall not include land or portions thereof used\nfor processing or retail merchandising of such crops, livestock or\nlivestock products. Land used in agricultural production shall also\ninclude:\n a. Rented land which otherwise satisfies the requirements for\neligibility for an agricultural assessment.\n a-1. Land used by a not-for-profit institution for the purposes of\nagricultural research that is intended to improve the quality or\nquantity of crops, livestock or livestock products. Such land shall\nqualify for an agricultural assessment upon application made pursuant to\nparagraph (a) of subdivision one of section three hundred five of this\narticle, except that no minimum gross sales value shall be required.\n b. Land of not less than seven acres used as a single operation for\nthe production for sale of crops, livestock or livestock products,\nexclusive of woodland products, which does not independently satisfy the\ngross sales value requirement, where such land was used in such\nproduction for the preceding two years and currently is being so used\nunder a written rental arrangement of five or more years in conjunction\nwith land which is eligible for an agricultural assessment.\n c. Land used in support of a farm operation or land used in\nagricultural production, constituting a portion of a parcel, as\nidentified on the assessment roll, which also contains land qualified\nfor an agricultural assessment. Such land shall include land used for\nagricultural amusements which are produced from crops grown or produced\non the farm, provided that such crops are harvested and marketed in the\nsame manner as other crops produced on such farm. Such agricultural\namusements shall include, but not be limited to, so-called "corn mazes"\nor "hay bale mazes".\n d. Farm woodland which is part of land which is qualified for an\nagricultural assessment, provided, however, that such farm woodland\nattributable to any separately described and assessed parcel shall not\nexceed fifty acres.\n e. Land set aside through participation in a federal conservation\nprogram pursuant to title one of the federal food security act of\nnineteen hundred eighty-five or any subsequent federal programs\nestablished for the purposes of replenishing highly erodible land which\nhas been depleted by continuous tilling or reducing national surpluses\nof agricultural commodities and such land shall qualify for agricultural\nassessment upon application made pursuant to paragraph a of subdivision\none of section three hundred five of this article, except that no\nminimum gross sales value shall be required.\n f. Land of not less than seven acres used as a single operation in the\npreceding two years for the production for sale of crops, livestock or\nlivestock products of an average gross sales value of ten thousand\ndollars or more, or land of less than seven acres used as a single\noperation in the preceding two years for the production for sale of\ncrops, livestock or livestock products of an average gross sales value\nof fifty thousand dollars or more.\n g. Land under a structure within which crops, livestock or livestock\nproducts are produced, provided that the sales of such crops, livestock\nor livestock products meet the gross sales requirements of paragraph f\nof this subdivision.\n h. Land that is owned or rented by a farm operation in its first or\nsecond year of agricultural production, or, in the case of a commercial\nhorse boarding operation in its first or second year of operation, that\nconsists of (1) not less than seven acres used as a single operation for\nthe production for sale of crops, livestock or livestock products of an\nannual gross sales value of ten thousand dollars or more; or (2) less\nthan seven acres used as a single operation for the production for sale\nof crops, livestock or livestock products of an annual gross sales value\nof fifty thousand dollars or more; or (3) land situated under a\nstructure within which crops, livestock or livestock products are\nproduced, provided that such crops, livestock or livestock products have\nan annual gross sales value of (i) ten thousand dollars or more, if the\nfarm operation uses seven or more acres in agricultural production, or\n(ii) fifty thousand dollars or more, if the farm operation uses less\nthan seven acres in agricultural production; or (4) not less than seven\nacres used as a single operation to support a commercial horse boarding\noperation with annual gross receipts of ten thousand dollars or more.\n i. Land of not less than seven acres used as a single operation for\nthe production for sale of orchard or vineyard crops when such land is\nused solely for the purpose of planting a new orchard or vineyard and\nwhen such land is also owned or rented by a newly established farm\noperation in its first, second, third or fourth year of agricultural\nproduction.\n j. Land of not less than seven acres used as a single operation for\nthe production and sale of Christmas trees when such land is used solely\nfor the purpose of planting Christmas trees that will be made available\nfor sale, whether dug for transplanting or cut from the stump and when\nsuch land is owned or rented by a newly established farm operation in\nits first, second, third, fourth or fifth year of agricultural\nproduction.\n k. Land used to support an apiary products operation which is owned by\nthe operation and consists of (i) not less than seven acres nor more\nthan ten acres used as a single operation in the preceding two years for\nthe production for sale of crops, livestock or livestock products of an\naverage gross sales value of ten thousand dollars or more or (ii) less\nthan seven acres used as a single operation in the preceding two years\nfor the production for sale of crops, livestock or livestock products of\nan average gross sales value of fifty thousand dollars or more. The land\nused to support an apiary products operation shall include, but not be\nlimited to, the land under a structure within which apiary products are\nproduced, harvested and stored for sale; and a buffer area maintained by\nthe operation between the operation and adjacent landowners.\nNotwithstanding any other provision of this subdivision, rented land\nassociated with an apiary products operation is not eligible for an\nagricultural assessment based on this paragraph.\n l. Land that is owned or rented by a farm operation in its first or\nsecond year of agricultural production or in the case of a commercial\nequine operation, in its first or second year of operation, that\nconsists of not less than seven acres and stabling at least ten horses,\nregardless of ownership, that receives ten thousand dollars or more in\ngross receipts annually from fees generated through the provision of\ncommercial equine activities including, but not limited to riding\nlessons, trail riding activities or training of horses or through the\nproduction for sale of crops, livestock, and livestock products, or\nthrough both the provision of such commercial equine activities and such\nproduction. Under no circumstances shall this subdivision be construed\nto include operations whose primary on site function is horse racing.\n m. Land used in silvopasturing shall be limited to up to ten fenced\nacres per large livestock, including cattle, horses and camelids, and up\nto five fenced acres per small livestock, such as sheep, hogs, goats and\npoultry. For the purposes of this subdivision, "silvopasturing" shall\nmean the intentional combination of trees, forages and livestock managed\nas a single integrated practice for the collective benefit of each,\nincluding the planting of appropriate grasses and legume forages among\ntrees for sound grazing and livestock husbandry.\n n. Land of not less than seven acres used as a single operation for\nthe production for sale of hops when such land is used solely for the\npurpose of planting a new hopyard and when such land is also owned or\nrented by a newly established farm operation in its first, second, third\nor fourth year of agricultural production.\n o. Land of not less than seven acres used as a single operation for\nthe production for sale of tree nuts when such land is used solely for\nthe purpose of planting a new tree nut orchard and when such land is\nalso owned or rented by a newly established farm operation in its first,\nsecond, third, fourth, fifth or sixth year of agricultural production.\n 5. "Oil, gas or wind exploration, development or extraction\nactivities" means the installation and use of fixtures and equipment\nwhich are necessary for the exploration, development or extraction of\noil, natural gas or wind energy, including access roads, drilling\napparatus, pumping facilities, pipelines, and wind turbines.\n 6. "Unique and irreplaceable agricultural land" means land which is\nuniquely suited for the production of high value crops, including, but\nnot limited to fruits, vegetables and horticultural specialties.\n 7. "Viable agricultural land" means land highly suitable for a farm\noperation as defined in this section.\n 8. "Conversion" means an outward or affirmative act changing the use\nof agricultural land and shall not mean the nonuse or idling of such\nland.\n 9. "Gross sales" means the proceeds from the sale of:\n a. Crops, livestock and livestock products produced on land used in\nagricultural production provided, however, that whenever a crop is\nprocessed before sale, the proceeds shall be based upon the market value\nof such crop in its unprocessed state;\n b. Woodland products from farm woodland eligible to receive an\nagricultural assessment, not to exceed two thousand dollars annually;\n c. Honey, royal jelly, bee pollen, propolis and beeswax produced by\nbees in hives located on land used in agricultural production in\nconjunction with the same or an otherwise qualified farm operation;\n d. Maple syrup processed from maple sap produced on land used in\nagricultural production in conjunction with the same or an otherwise\nqualified farm operation;\n e. Or payments received by reason of land set aside pursuant to\nparagraph e of subdivision four of this section;\n f. Or payments received by thoroughbred breeders pursuant to section\ntwo hundred fifty-four of the racing, pari-mutuel wagering and breeding\nlaw; and\n g. Compost, mulch or other organic biomass crops as defined in\nsubdivision sixteen of this section produced on land used in\nagricultural production, not to exceed five thousand dollars annually.\n 11. "Farm operation" means the land and on-farm buildings, equipment,\nmanure processing and handling facilities, and practices which\ncontribute to the production, preparation and marketing of crops,\nlivestock and livestock products as a commercial enterprise, including a\n"commercial horse boarding operation" as defined in subdivision thirteen\nof this section, a "timber operation" as defined in subdivision fourteen\nof this section, "compost, mulch or other biomass crops" as defined in\nsubdivision seventeen of this section and "commercial equine operation"\nas defined in subdivision eighteen of this section. Such farm operation\nmay consist of one or more parcels of owned or rented land, which\nparcels may be contiguous or noncontiguous to each other.\n 12. "Agricultural data statement" means an identification of farm\noperations within an agricultural district located within five hundred\nfeet of the boundary of property upon which an action requiring\nmunicipal review and approval by the planning board, zoning board of\nappeals, town board, or village board of trustees pursuant to article\nsixteen of the town law or article seven of the village law is proposed,\nas provided in section three hundred five-b of this article.\n 13. "Commercial horse boarding operation" means an agricultural\nenterprise, consisting of at least seven acres and boarding at least ten\nhorses, regardless of ownership, that receives ten thousand dollars or\nmore in gross receipts annually from fees generated either through the\nboarding of horses or through the production for sale of crops,\nlivestock, and livestock products, or through both such boarding and\nsuch production. Under no circumstances shall this subdivision be\nconstrued to include operations whose primary on site function is horse\nracing. Notwithstanding any other provision of this subdivision, a\ncommercial horse boarding operation that is proposed or in its first or\nsecond year of operation may qualify as a farm operation if it is an\nagricultural enterprise, consisting of at least seven acres, and\nboarding at least ten horses, regardless of ownership, by the end of the\nfirst year of operation.\n 14. "Timber operation" means the on-farm production, management,\nharvesting, processing and marketing of timber grown on the farm\noperation into woodland products, including but not limited to logs,\nlumber, posts and firewood, provided that such farm operation consists\nof at least seven acres and produces for sale crops, livestock or\nlivestock products of an annual gross sales value of ten thousand\ndollars or more and that the annual gross sales value of such processed\nwoodland products does not exceed the annual gross sales value of such\ncrops, livestock or livestock products.\n 15. "Agricultural tourism" means activities, including the production\nof maple sap and pure maple products made therefrom, conducted by a\nfarmer on-farm for the enjoyment and/or education of the public, which\nprimarily promote the sale, marketing, production, harvesting or use of\nthe products of the farm and enhance the public's understanding and\nawareness of farming and farm life.\n 16. "Apiary products operation" means an agricultural enterprise,\nconsisting of land owned by the operation, upon which bee hives are\nlocated and maintained for the purpose of producing, harvesting and\nstoring apiary products for sale.\n 17. "Compost, mulch or other organic biomass crops" means the on-farm\nprocessing, mixing, handling or marketing of organic matter that is\ngrown or produced by such farm operation to rid such farm operation of\nits excess agricultural waste; and the on-farm processing, mixing or\nhandling of off-farm generated organic matter that is transported to\nsuch farm operation and is necessary to facilitate the composting of\nsuch farm operation's agricultural waste. This shall also include the\non-farm processing, mixing or handling of off-farm generated organic\nmatter for use only on that farm operation. Such organic matter shall\ninclude, but not be limited to, manure, hay, leaves, yard waste, silage,\norganic farm waste, vegetation, wood biomass or by-products of\nagricultural products that have been processed on such farm operation.\nThe resulting products shall be converted into compost, mulch or other\norganic biomass crops that can be used as fertilizers, soil enhancers or\nsupplements, or bedding materials. For purposes of this section,\n"compost" shall be processed by the aerobic, thermophilic decomposition\nof solid organic constituents of solid waste to produce a stable,\nhumus-like material.\n 18. "Commercial equine operation" means an agricultural enterprise,\nconsisting of at least seven acres and stabling at least ten horses,\nregardless of ownership, that receives ten thousand dollars or more in\ngross receipts annually from fees generated through the provision of\ncommercial equine activities including, but not limited to riding\nlessons, trail riding activities or training of horses or through the\nproduction for sale of crops, livestock, and livestock products, or\nthrough both the provision of such commercial equine activities and such\nproduction. Under no circumstances shall this subdivision be construed\nto include operations whose primary on site function is horse racing.\nNotwithstanding any other provision of this subdivision, an agricultural\nenterprise that is proposed or in its first or second year of operation\nmay qualify as a commercial equine operation if it consists of at least\nseven acres and stables at least ten horses, regardless of ownership, by\nthe end of the first year of operation.\n