Are there exceptions to the gross sales requirements?
Yes. Land rented for agricultural purposes may receive an agricultural assessment. If the rented land satisfies the basic eligibility requirements described above, it is eligible for agricultural assessment. In addition, if the rented land does not satisfy the average gross sales value requirement, but does satisfy the other requirements, it may still be eligible if it is farmed, under a written rental agreement of at least five years, with other farmland that satisfies all eligibility requirements. The applicant must substantiate the existence and the term of the rental agreement by providing the assessor with either a copy of the lease or an affidavit confirming that such an agreement exists (application RP-305-c). A start-up farm operation may include rented land. Newly established farm operations of not less then seven acres that are solely for planting Christmas trees for sale , commercial orchards and vineyards may qualify the newly planted land, notwithstanding, the fact that cr
