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Agricultural Value Assessment

In 1971, the NYS Legislature enacted the Agricultural District Law to protect and promote the availability of land for farming purposes.  As part of the legislation, the law allows for reduced property tax bills for land in agricultural production by limiting the assessment of such land to its prescribed agricultural assessment value. Owners whose land satisfies the eligibility requirements may apply for an agricultural value assessment. Landowners who rent to a qualifying farmer may also be eligible.

Once a landowner has determined they qualify, an appointment may be set up with the SWCD in order to have a Soil Group Worksheet (SGW) completed.  One worksheet is required for each parcel of land, and the fee is $30.00 from December 1 through February 28 (or 29). If the ag value is completed between March 1 and November 30, the fee is $40.00  Once the landowner obtains the SGW, the information must be filed with their local assessor.    

Items Required

Parcel ID number

$30.00 or $40.00 per parcel


Visa/Mastercard/Discover/American Express

Websites With More Information

Oswego County

Real Property Tax Office

NYS Department of

Taxation and Finance

An Agricultural Value Assessment is NOT the same as being in an Agricultural District, or “Ag District”.

Click HERE to learn

more about Ag Districts