In New York State, if the land owner(lessor) wants to claim an agriculture exemption regarding property and school taxes, he/she must file the paperwork with the local assessor. A mandatory form is from the USDA soil and water district office that profiles the farm acreage, soil types, wetlands, etc..usually by individual fields...as exemption is based/valued on individual soil types. The USDA will also provide an aerial map identifying wet areas, water ways and wetlands. Additionally, it is only good farming practice to contact the soil and water district office and obtain the proper documentation...and and study the soils mapping before attempting to plow/fertilize/plant anyway. I do not know any farmer who doesn't use the USDA Soil & Water District office in this way around here.
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Today's Featured Article - Madison's County - by Anthony West. Philip Madison has been a good friend of mine for quite some time. He has patiently suffered my incessant chit chat on the subject of tractors for longer than I care to remember, and on many occasions he has put himself out, dropped what ever it was he was doing, to come and lend a hand cranking handles, or loading a find onto a trailer. Although he himself has never actually owned or restored a tractor, he was always enthusiastic and always around helping with other peoples projects.
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