ROOM AT THE TABLE - Intersight - University at Buffalo

further state environmental plans, policies and objectives. 27 Before the
creation of such district, the Commissioner is required to consult with local
'3'!/'1( ".)!,03$E( B30##,#-( 2"1,'$E( 0-+,!%3/%+03( 0#1( 0-+,2%$,#'$$( ,#/'+'$/$E(
community leaders, and other interested groups. 28
In terms of state taxation, the law provides for a special agricultural
assessment values system. 29 Based upon soil productivity and capability, the
0-+,!%3/%+03( 30#1( !30$$,)!0/,"#( $5$/'&( ,$( 2,.%+!0/'1( 2'/H''#( &,#'+03( 0#1(
organic soils. There are 10 primary groups of mineral soils and 4 groups of
organic soils. The section then details a complex methodology for assigning
values based upon soil type and average capitalized value of production per
acre. Additionally, instructions for calculation of adjusted net farm income,
mortgage debt attributable to farmland, and farm real estate attributable to
land are provided as well. 30 Agricultural assessment values are calculated on
an annual basis by the Commissioner of Taxation and Finance and furnished
to each local assessor and other interested and relevant state agencies. 31
According to the New York State Agriculture and Markets Law,
municipalities can apply for Agricultural District designation. In Erie
County, agricultural districts, formed by a petition process of local property
owners, undergo review by the Erie County Department of Environment
and Planning, the Erie County Agricultural and Farmland Protection Board
and the affected towns. 32 The agricultural districts are subject to review
0#1( +'!'+/,)!0/,"#( '*'+5(