Datasets:

tensorust
/

ag-conversion-rollback-sample

+---
+license: other
+license_name: tensorust-sample-license
+license_link: https://tensorust.com/datasets/ag-conversion-rollback/
+pretty_name: "Ag Land Conversion Rollback (free sample)"
+language:
+- en
+tags:
+- tensorust
+- sample
+- property-and-housing
+- government-data
+- finance
+size_categories:
+- n<1K
+configs:
+- config_name: sample
+  data_files:
+  - split: train
+    path: sample.csv
+- config_name: summary
+  data_files:
+  - split: train
+    path: summary_by_county.csv
+---
+# Ag Land Conversion Rollback: free sample (Tensorust LLC)
+268 NY farm parcels converted to houses, solar, commercial and other uses since 2021, with about $1.9M in conversion payments to assess.
+**Headline:** When New York farmland under an agricultural assessment converts to a non-farm use, the owner owes a conversion payment of about five years of the tax savings, and the assessor has to catch it; no one publishes a list of the conversions.
+This repository is a **free teaser**, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has **268 rows** and is sold by Tensorust LLC: **[https://tensorust.com/datasets/ag-conversion-rollback/](https://tensorust.com/datasets/ag-conversion-rollback/)**.
+## Files here
+| file | what it is |
+|---|---|
+| `sample.csv` | 25 rows of the full file (the same sample shown on tensorust.com) |
+| `summary_by_county.csv` | row counts and totals by county across the full file, no entity names (groups with fewer than 3 rows are folded into "Other") |
+## Summary by county (largest groups)
+| County | rows | Est. conversion payment (USD) |
+|---|---|---|
+| Dutchess | 22 | 330,100 |
+| Washington | 18 | 99,301 |
+| Orange | 16 | 167,708 |
+| Other (groups under 3 rows) | 15 | 344,347 |
+| Columbia | 13 | 61,811 |
+| Allegany | 12 | 52,985 |
+| Onondaga | 10 | 93,643 |
+| Ulster | 10 | 49,932 |
+| Erie | 10 | 47,567 |
+| Wayne | 9 | 71,529 |
+| Chautauqua | 9 | 20,695 |
+| Rensselaer | 8 | 30,450 |
+| TOTAL | 268 | 1,908,697 |
+Full table: `summary_by_county.csv`.
+## What the full file has
+- 268 rows
+- Key fields: county, municipality, swis, print_key, parcel_address, class_2021, class_2025, new_use, owner_2021, owner_2025
+- Parquet and CSV, a README with sources, method and limits, and the build script
+- Free 25-row sample (no personal contact data)
+Coverage: 268 parcels statewide (rolls published on data.ny.gov; New York City is not on these rolls), estimated $1,908,697 in conversion payments. 2021 and 2025 NY final assessment rolls (data.ny.gov 7vem-aaz7); 2024 tax rates (data.ny.gov iq85-sdzs)
+### Columns in the full file
+| column | meaning |
+|---|---|
+| `county` | County |
+| `municipality` | Town or city |
+| `swis` | SWIS code |
+| `print_key` | Parcel print key |
+| `parcel_address` | Parcel location |
+| `class_2021` | 2021 property class |
+| `class_2025` | 2025 property class |
+| `new_use` | New use group |
+| `owner_2021` | 2021 owner (organizations only; individuals withheld) |
+| `owner_2025` | 2025 owner (organizations only; individuals withheld) |
+| `owner_2025_type` | Organization or individual |
+| `owner_changed` | True if the owner of record changed |
+| `ag_tax_savings_last_yr_usd` | Estimated tax savings from the ag assessment in the last year |
+| `conversion_payment_est_usd` | Estimated conversion payment (5x savings, before interest) |
+## Get the full file
+| tier | price | includes |
+|---|---|---|
+| Assessor file (one town or county) | $495 | Every converted parcel in one assessing unit or county, including owner of record, for the deciding assessor or county office. |
+| Statewide file | $1,500 | All converted parcels statewide, with organization owners named and individuals withheld. |
+| Statewide file with yearly roll refresh | $3,500 a year | Statewide file re-run on each new final roll, with new conversions flagged. |
+Email **mattbusel@tensorust.com** with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: [https://tensorust.com/datasets/ag-conversion-rollback/](https://tensorust.com/datasets/ag-conversion-rollback/). All datasets: https://tensorust.com/datasets/
+## Method and limits
+Match each 2021 parcel with an agricultural exemption to the same SWIS and print key on the 2025 roll. Keep parcels that lost the exemption and moved from a 100 (agricultural) or 300 (vacant) class to a 200, 400, 500, 700 or 800 class. Last-year savings = the 2021 ag exemption amounts (school, county, town) times the 2024 rates, equalized where rates apply to full value; the payment estimate is five times that. Parcels with savings under $50 are dropped. Where the 2025 owner is an individual, the owner name, print key and street location are withheld in this file (municipality and SWIS stay).
+Not a bill or a determination: only the assessor can certify a conversion and the payment, and land outside an agricultural district or converted in part may owe less. Interest (6 percent a year, up to five years) is not counted. Individual owners' names are not in the public file; the full owner list is released only to the assessor or county office that decides the payment.
+## Sources
+- NY Office of Real Property Tax Services, Property Assessment Data from Local Assessment Rolls, roll years 2021 and 2025, https://data.ny.gov/d/7vem-aaz7
+- NY tax rates by municipality and school district, 2024, https://data.ny.gov/d/iq85-sdzs
+- NY Agriculture and Markets Law sections 305 and 306, https://www.nysenate.gov/legislation/laws/AGM/305
+## License
+The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/ag-conversion-rollback/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.
+Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com

sample.csv ADDED Viewed

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+county,municipality,swis,print_key,parcel_address,class_2021,class_2025,new_use,owner_2021,owner_2025,owner_2025_type,owner_changed,ag_tax_savings_last_yr_usd,conversion_payment_est_usd
+Suffolk,Riverhead,473000,136.-1-2,2714 River,120,878,utility/solar,Calverton Properties Inc,LI Solar Generation LLC,organization,True,55072,275358
+Dutchess,La Grange,133400,6360-03-099220-0000,55 Daley,120,240,residential,Titusville Estates LLC,Perez Farm LLC,organization,True,9352,46760
+Onondaga,Dewitt,312689,018.-03-02.1,6475 Collamer,152,411,commercial,Northwood Business Center,Northwood Business Center,organization,False,6957,34783
+Dutchess,Washington,135889,6864-00-664610-0000,562 Route 343,113,250,residential,Individual (withheld),Dutchess Land Conservancy Inc,organization,True,6196,30982
+Dutchess,Red Hook,134889,6273-00-557128-0000,68 Willow Brook,116,240,residential,Cookingham Farms Inc,Town of Red Hook,organization,True,5144,25721
+Orange,Montgomery,334289,31-1-94.2,59 Maple,120,878,utility/solar,Matrix Maple Development LLC,Renewa I LLC,organization,True,4732,23662
+Dutchess,Northeast,133889,7270-00-469531-0000,Indian Lake,105,240,residential,Individual (withheld),H2 Farm LLC,organization,True,4067,20337
+Dutchess,Pine Plains,134200,7072-00-296189-0000,Route 199,120,241,residential,Individual (withheld),Black Star Barns LLC,organization,True,3762,18812
+Dutchess,Clinton,132400,6469-00-964491-0000,160-166 Old Bulls Head,105,240,residential,Individual (withheld),4 Old Bulls Head Farm LLC,organization,True,3614,18069
+Schoharie,Broome,432200,131.-1-19.111,585 East Hill,112,240,residential,Individual (withheld),East Hills Land Holdings Inc,organization,True,3449,17244
+Niagara,Wheatfield,294000,134.00-3-12,Lockport,105,878,utility/solar,Individual (withheld),"CVE US E13 Wheatfield, LLC",organization,True,3411,17054
+Orange,Wawayanda,335600,1-1-21.122,Airport,330,878,utility/solar,Airport Rd. Solar Holdings LLC,Airport Rd. Solar Holdings LLC,organization,False,2859,14293
+Dutchess,Northeast,133889,7070-00-857594-0000,335-359 Mcghee Hill,116,241,residential,Peter Stefanopoulous Inc,Peter Stefanopoulos Inc,organization,True,2778,13888
+Onondaga,Salina,314889,075.-03-05.2,Elwood Davis,140,414,commercial,Emmi & Sons Inc.,"Homegrown2, LLC",organization,True,2427,12136
+Dutchess,Red Hook,134889,6373-00-776820-0000,Read,311,210,residential,Individual (withheld),Stortini Development LLC,organization,True,2275,11375
+Monroe,Parma,264089,016.03-2-24,392 Curtis,105,878,utility/solar,GEW Solar LLC,GEW Solar LLC,organization,False,2261,11307
+Washington,Hartford,533800,123.-1-23,65 Gibbs,113,240,residential,Individual (withheld),65 Gibbs Road LLC,organization,True,2204,11018
+Columbia,Claverack,102889,113.-1-8,234 Harder,112,240,residential,Helen Shutts-Estate,234 Harder Road LLC,organization,True,2096,10478
+Washington,Hartford,533800,122.-1-10.3,612 + 619 County Route 17,112,241,residential,Individual (withheld),"Angus Hill Farms, LLC",organization,True,1941,9704
+Schuyler,Hector,442689,5.00-1-21.116,6074 County Road 1,117,240,residential,Individual (withheld),Shield Properties LLC,organization,True,1842,9210
+Orange,Wallkill,335200,78-1-52.12,Co Hwy 67,105,411,commercial,Individual (withheld),Slatewood Apts LP,organization,True,1778,8889
+Cortland,Taylor,114200,101.00-01-06.100,4673 Telephone,113,241,residential,Individual (withheld),Jeannette Drury Estate,organization,True,1736,8682
+Ulster,Rochester,514400,68.4-4-20.210,11 Franklin,140,210,residential,Individual (withheld),Capella Woods LLC,organization,True,1687,8436
+Orange,Montgomery,334289,31-1-96,St Rte 17K & Maple,314,433,commercial,Individual (withheld),Automotive & Truck Service LLC,organization,True,1598,7989
+Columbia,Chatham,102689,34.-1-22.122,76 Harris,117,240,residential,"HLAH, LLC","HLAH, LLC",organization,False,1598,7988

summary_by_county.csv ADDED Viewed

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+County,rows,Est. conversion payment (USD)
+Dutchess,22,330100
+Washington,18,99301
+Orange,16,167708
+Other (groups under 3 rows),15,344347
+Columbia,13,61811
+Allegany,12,52985
+Onondaga,10,93643
+Ulster,10,49932
+Erie,10,47567
+Wayne,9,71529
+Chautauqua,9,20695
+Rensselaer,8,30450
+Cattaraugus,8,32115
+Jefferson,8,15972
+Schoharie,7,36925
+Cortland,7,58054
+St Lawrence,7,16477
+Niagara,6,52654
+Schuyler,6,31844
+Oneida,6,22672
+Oswego,6,14048
+Delaware,5,30965
+Otsego,5,23497
+Sullivan,5,24244
+Essex,5,17330
+Montgomery,5,11377
+Madison,4,12526
+Steuben,4,6817
+Saratoga,4,7420
+Tompkins,3,31387
+Seneca,3,33597
+Livingston,3,23671
+Ontario,3,18681
+Cayuga,3,12220
+Genesee,3,4136
+TOTAL,268,1908697