Fortunately, in NY, we have **** good Ag Protection. It really isn't because the county loves farmers but rather because of federal greenspace mandates. Ag District property saves the County from having to own greenspace acres.
NY has just downsized the minimum acreage for Ag exemption from 10 acres to 7.
The State Dept of Ag is also protecting it's own jobs, because they know fewer farmers will not justify the number of people employed by the Ag Dept.
I've been very successful in backing the assessor and town off by reminding them I'm a registered Ag District farm.
Developers and residential taxpayers love to scream about Ag exemptions being unfair, but they fail to realize an acre of farm land requires far less government service than an acre with houses on it. Farming is an industry, and should be treated the same way other businesses are when it comes to assessment. Xerox and Kodak both got large downgrades in their assessed value based on the age and value of their buildings, so assessors turned to farm land to make up the difference. Farmers need to demand the same treatment Kodak and Xerox did. Assessors and local governments all know housing is the worst use lf land because of the amount of service dollars housing demands from government, but they won't grant a farmer the benefit of the savings his land use , unless and until he demands it.