For the first time, New York will classify silvopasture as agricultural land for the purpose of real property tax exemptions. This new classification could result in substantial tax savings for any livestock owner that uses partially-wooded land for livestock grazing.

Silvopasturing is the managed production of livestock and timber (or other forest products) on the same land over an extended period of time. Silvopasturing is now being used by farmers to enlarge grazing acreage while simultaneously providing added income from timber production. Silvopasturing has also been praised as an environmentally-friendly farming method that provides better habitat, diet, and lifestyle for livestock.

Previously, silvopasture was classified as “farm woodlands.” New York law limits real property tax exemptions on farm woodlands to 50 acres. Each additional acre of silvopasture was not entitled to a real property tax exemption.

Effective January 1, 2015, New York law provides a more generous tax exemption on silvopasture. Silvopasture will now be classified as “agricultural land,” rather than “farm woodlands”. Rather than capping silvopasture tax exemptions at 50 acres, exemptions are now determined by the number of livestock being raised on the property. Each large livestock animal (i.e. cattle, horses) entitles the property owner to tax exemptions on 10 acres of silvopasture. Each small livestock animal (i.e. sheep, hogs, goats, poultry) entitles the property owner to tax exemptions on 5 acres of silvopasture. Silvopasture must be fenced to be eligible for this exemption.