Agricultural Districts

Agricultural Districts

The purpose of agricultural districting is to encourage the continued use of farmland for agricultural production. An agricultural district is a geographic area which consists predominantly of viable agricultural land. Agricultural operations within the district are the priority land use and afforded benefits to promote the continuation of farming and the preservation of agricultural land. In practice, districts may include land that is actively farmed, idle, forested, as well as residential and commercial.

An agricultural district is a special district which is an overlay on zoning and other planning tools. It does not subvert town law or supersede the local government. It simply creates a review process for local codes that might restrict a farmer’s standard practices. It does not protect non-farm operation practices.

“Farm operation” means the land (contiguous or not) and on-farm buildings, equipment, manure processing and handling facilities, and practices which contribute to the production, preparation and marketing of crops, livestock and livestock products as a commercial enterprise. There are special provisions for equine, horse boarding, timber, compost, mulch, and biomass crops.

What’s the difference?

Agricultural District

Inclusion into the Ag District is overseen by the County Ag and Farmland Protection board who work for the County Legislature. The benefits of the district have nothing to do with taxation. The district is applied for and administrated on an 8-year cycle and authority is given by the county legislature. The Ag board is composed of volunteer farmers and elected and appointed officials.

Agricultural Assessment

Agricultural Assessment is implemented by the local Assessor's office and annually applied to your taxes, through the Assessor. Located in the same chapters of law and contains the same definitions as the Ag district, but has completely separate rules and requirements, including bi-annual minimum gross revenue and acreage sizes. There are also specific definitions and requirements to certain types of farm operations.

Agricultural Exemptions

Agricultural Exemptions are implemented by the local Assessor's office. Initial application is with the Assessor.

Usually specific to a particular farming practice and is typically multi-year. Examples include farm buildings, farm worker housing, and compost facilities.

Last updated April 14, 2025