CHENANGO COUNTY – The Chenango County Agriculture and Farmland Protection Board, in collaboration with the Chenango Real Property Tax Service Department, is striving to educate area farmers of a tax exemption for newly constructed buildings used for agriculture purposes, and help town assessors identify such structures.

New York’s Real Property Tax Law allows a 10-year property tax exemption for newly constructed or reconstructed ag buildings. Under the law, ag structures will be exempt from any increase in the property’s assessed value that results from the improvement.

However, the application for an ag building tax exemption must be made within one year after completion of the project, which is causing many farmers to miss out on the opportunity, according to Chenango County Real Property Director Steve Harris.

“If a farmer builds a building and the assessor doesn’t pick it up within a year, they no longer qualify for an exemption,” he said.

Equally problematic, some town assessors are appraising ag structures that, if a farmer were to file an application, may qualify for an exemption. Conversely, some assessors are counting an exemption toward ag buildings that don’t actually meet all legal requirements for it.