{"data":{"id":"us-ny/n.y.-real-property-tax-law-481","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 481","heading":"Taxation of land used for agricultural production","body":"§ 481. Taxation of land used for agricultural production.\nNotwithstanding any other provision of this chapter, land used in\nagricultural production as that term is defined in section three hundred\none of the agriculture and markets law, shall be assessed and taxed in\nthe manner provided by article twenty-five-AA of the agriculture and\nmarkets law.","path":["Real Property Tax Law","Article 4. Exemptions","Title 2. Private Property"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/481","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"8a6f347cef402b1b914ffcb8aefb16e52f3106d9f8070ea897d045bd138d2693","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-480-a","next":"us-ny/n.y.-real-property-tax-law-482"},"notice":"GroundRules: Original legal text. Not legal advice."}