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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 481: Taxation of land used for agricultural production

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 4. Exemptions
  3. Title 2. Private Property

§ 481. Taxation of land used for agricultural production.

Notwithstanding any other provision of this chapter, land used in

agricultural production as that term is defined in section three hundred

one of the agriculture and markets law, shall be assessed and taxed in

the manner provided by article twenty-five-AA of the agriculture and

markets law.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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