§ 49-a. Extension of period to redeem for agricultural property. 1.
Definitions. As used in this section:

(a) "Agricultural property" means not less than five acres of land
used in the previous two years for the production for sale of crops,
livestock and livestock products as defined by section three hundred one
of the agriculture and markets law, the income of which is at least five
thousand dollars in each year.

(b) "Eligible owner" means the owner of agricultural property who
occupies and uses such property for agricultural purposes.

2. Notwithstanding sections forty-nine, fifty-one, fifty-two and
fifty-five of this act, the twelve month period to redeem agricultural
property may be extended to a period of thirty-six months pursuant to
the provisions of this section. The owners of agricultural property may
apply to the treasurer on a form prescribed by such officer to have the
period of redemption of such agricultural property which has been sold
for taxes and assessments to extend the twelve month redemption period
prescribed in section forty-nine of this act to thirty-six months from
the date of such sale. If such application is approved by the treasurer,
all references in sections forty-nine, fifty-one, fifty-two and
fifty-five which refer to twelve months shall be deemed to mean
thirty-six months for such agricultural property.

3. Such application shall be made by the owner of such property no
earlier than the date of the tax lien sale nor later than thirty days
prior to twelve months after such date. Failure to make a timely
application shall bar such owner from applying for or being granted an
extension of the redemption period for such delinquent taxes and
assessments. The burden of proof of eligibility for the provisions of
this section shall be on the applicant. The owner shall submit
documentation to the treasurer which the treasurer shall deem to be
relevant and consistent with the provisions of this section to determine
the eligibility of such applicant. Such documentation shall include, but
not be limited to, approval of an agricultural use assessment pursuant
to article twenty-five-AA of the agriculture and markets law or an
income tax statement showing farm income and expenses as defined by the
internal revenue code for the period since the taxes and assessments
became a lien.

4. The treasurer shall notify or cause to be notified, by first class
mail, all potential agricultural property owners of property which is
subject to a tax lien sale or expiration of the twelve month period of
redemption of the provisions of this section. Such notice will be given
in the same manner and no later than fourteen days after personal notice
is provided to the taxpayer pursuant to section one thousand two of the
real property tax law or section fifty-two of this act, whichever is
appropriate.

5. Tax lien; not affected. The provisions of this section shall not
affect the tax lien against the property except in the extension of the
period to redeem such property.