Exemption Information and Forms

• The minimum acreage for an agricultural land exemption is 7 acres in agricultural production with an average gross sales requirement of $10,000 over a 2-year period. If the land is under 7 acres, the gross sales requirement rises to $50,000. There are exemptions for newly planted orchards/vineyards which do not have an initial gross sales requirement.

  
  

• RP-305 Application
• Soil Group Worksheet - Contact Tompkins County Soil and Water Conservation District at 607-257-2340
• If you are farming the land yourself - proof of income from the last 2 years
• If you are leasing the land to a farmer - a 5-year lease signed by both the landowner and farmer

• Agricultural Building Exemption
• Green Building Exemption
• Forest Land Exemption
• Solar/Wind/Farm Waste Energy Exemption

Requirements:

• Must be 65 or older
• Income less than $48,800 (Residents of the City of Ithaca $58,400)

Documentation needed:

• RP-467 Application
• Proof of income (this exemption is based on income from 2 years prior, so if you are applying for 2027, we need to see your 2025 Federal Tax Return. If you do not file a tax return: social security statements, bank statements, etc)
• Proof of age (birth certificate or driver's license)

Requirements:

• Must be deemed disabled by the Social Security Administration
• Income must be less than $48,800 (Residents of the City of Ithaca $58,400)

Documentation needed:

• RP-459-c Application
• Proof of income (this exemption is based on income from 2 years prior, so if you are applying for 2027, we need to see your 2025 Federal Tax Return. If you do not file a tax return: social security statements, bank statements, etc)
• Proof of disability (Award Letter from the Social Security Administration)

Requirements:

• Must have served in the United States Military
• Must have been discharged honorably

Documentation needed:

• RP-458-a Application
• DD-214 (discharge papers)
• If you have a disability rating, a copy of the rating letter is required as well.

Requirements:

• Must have served in the United States Military
• Must have served between 9/2/1945 - 12/26/1991
• Must have been discharged honorably

Documentation needed:

• RP-458-b Application
• DD-214 (discharge papers)

*Cold War exemption is only offered in Caroline, Danby, Groton and Lansing towns*

Requirements:

• Must live within the district you volunteer for
• Must be a member of that department for a minimum of 2 years

Documentation needed:

• RP-466-a Application
• A list from the Fire Chief or head of the company of eligible volunteers