NYtax_creditpct_of_taxrefundable

Farmers School Tax Credit

NY-FARM-SCHOOL · New York

Summary

Refundable credit against property tax for agricultural property owners.

Benefit

Percentage
Flat
Duration
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
refundable_only
Program family
Effective
Sunset
Application deadline
Transfer discount

Hard requirements (1)

  • industry_keywordTaxpayer must own agricultural property in New York

Preference / tiering rules (0)

None.

NAICS industries (1)

  • 111 Crop Production (broad)

Geo zones (1)

  • statewide · Statewide (agricultural property in NY)

Tags (0)

None.

Tax bases

  • property_tax_localprimary

Source

https://www.tax.ny.gov/bus/business-incentives.htm
NY Tax Law Article 9-A
Last verified: 2026-04-19