Section 49-a - Extension of period to redeem for agricultural property1.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 propertyN.Y. Suffolk County Tax Act § 49-a