New York Real Property Tax Law Section 481 - Taxation of land used for agricultural production.

   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.

Last modified: February 3, 2019