Bill Text: NY S01154 | 2023-2024 | General Assembly | Introduced
Bill Title: Lowers the qualification amounts of acreage and annual sales for the purposes of agricultural assessments.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2024-01-03 - REFERRED TO AGRICULTURE [S01154 Detail]
Download: New_York-2023-S01154-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1154 2023-2024 Regular Sessions IN SENATE January 10, 2023 ___________ Introduced by Sens. HINCHEY, MAY -- read twice and ordered printed, and when printed to be committed to the Committee on Agriculture AN ACT to amend the agriculture and markets law, in relation to lowering the qualification amounts of acreage and annual sales for agricultural assessments The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The opening paragraph and paragraphs b, f, h, i, j, k, l, 2 and n of subdivision 4 of section 301 of the agriculture and markets 3 law, the opening paragraph as amended by chapter 344 of the laws of 4 2012, paragraphs b and f as amended by chapter 445 of the laws of 2002, 5 paragraph h as amended by chapter 587 of the laws of 2005, paragraph i 6 as added by chapter 252 of the laws of 2004, paragraph j as added by 7 chapter 256 of the laws of 2006, paragraph k as added by chapter 341 of 8 the laws of 2008, paragraph l as added by chapter 384 of the laws of 9 2011, and paragraph n as added by chapter 192 of the laws of 2018, are 10 amended to read as follows: 11 "Land used in agricultural production" means not less than [seven] 12 five acres of land used as a single operation in the preceding two years 13 for the production for sale of crops, livestock or livestock products of 14 an average gross sales value of [ten] five thousand dollars or more; or, 15 not less than [seven] five acres of land used in the preceding two years 16 to support a commercial horse boarding operation or a commercial equine 17 operation with annual gross receipts of [ten] five thousand dollars or 18 more. Land used in agricultural production shall not include land or 19 portions thereof used for processing or retail merchandising of such 20 crops, livestock or livestock products. Land used in agricultural 21 production shall also include: 22 b. Land of not less than [seven] five acres used as a single operation 23 for the production for sale of crops, livestock or livestock products, 24 exclusive of woodland products, which does not independently satisfy the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04205-01-3S. 1154 2 1 gross sales value requirement, where such land was used in such 2 production for the preceding two years and currently is being so used 3 under a written rental arrangement of five or more years in conjunction 4 with land which is eligible for an agricultural assessment. 5 f. Land of not less than [seven] five acres used as a single operation 6 in the preceding two years for the production for sale of crops, live- 7 stock or livestock products of an average gross sales value of [ten] 8 five thousand dollars or more, or land of less than [seven] five acres 9 used as a single operation in the preceding two years for the production 10 for sale of crops, livestock or livestock products of an average gross 11 sales value of fifty thousand dollars or more. 12 h. Land that is owned or rented by a farm operation in its first or 13 second year of agricultural production, or, in the case of a commercial 14 horse boarding operation in its first or second year of operation, that 15 consists of (1) not less than [seven] five acres used as a single opera- 16 tion for the production for sale of crops, livestock or livestock 17 products of an annual gross sales value of [ten] five thousand dollars 18 or more; or (2) less than [seven] five acres used as a single operation 19 for the production for sale of crops, livestock or livestock products of 20 an annual gross sales value of fifty thousand dollars or more; or (3) 21 land situated under a structure within which crops, livestock or live- 22 stock products are produced, provided that such crops, livestock or 23 livestock products have an annual gross sales value of (i) [ten] five 24 thousand dollars or more, if the farm operation uses seven or more acres 25 in agricultural production, or (ii) fifty thousand dollars or more, if 26 the farm operation uses less than [seven] five acres in agricultural 27 production; or (4) not less than [seven] five acres used as a single 28 operation to support a commercial horse boarding operation with annual 29 gross receipts of [ten] five thousand dollars or more. 30 i. Land of not less than [seven] five acres used as a single operation 31 for the production for sale of orchard or vineyard crops when such land 32 is used solely for the purpose of planting a new orchard or vineyard and 33 when such land is also owned or rented by a newly established farm oper- 34 ation in its first, second, third or fourth year of agricultural 35 production. 36 j. Land of not less than [seven] five acres used as a single operation 37 for the production and sale of Christmas trees when such land is used 38 solely for the purpose of planting Christmas trees that will be made 39 available for sale, whether dug for transplanting or cut from the stump 40 and when such land is owned or rented by a newly established farm opera- 41 tion in its first, second, third, fourth or fifth year of agricultural 42 production. 43 k. Land used to support an apiary products operation which is owned by 44 the operation and consists of (i) not less than [seven] five acres nor 45 more than ten acres used as a single operation in the preceding two 46 years for the production for sale of crops, livestock or livestock 47 products of an average gross sales value of [ten] five thousand dollars 48 or more or (ii) less than [seven] five acres used as a single operation 49 in the preceding two years for the production for sale of crops, live- 50 stock or livestock products of an average gross sales value of fifty 51 thousand dollars or more. The land used to support an apiary products 52 operation shall include, but not be limited to, the land under a struc- 53 ture within which apiary products are produced, harvested and stored for 54 sale; and a buffer area maintained by the operation between the opera- 55 tion and adjacent landowners. Notwithstanding any other provision of 56 this subdivision, rented land associated with an apiary products opera-S. 1154 3 1 tion is not eligible for an agricultural assessment based on this para- 2 graph. 3 l. Land that is owned or rented by a farm operation in its first or 4 second year of agricultural production or in the case of a commercial 5 equine operation, in its first or second year of operation, that 6 consists of not less than [seven] five acres and stabling at least ten 7 horses, regardless of ownership, that receives [ten] five thousand 8 dollars or more in gross receipts annually from fees generated through 9 the provision of commercial equine activities including, but not limited 10 to riding lessons, trail riding activities or training of horses or 11 through the production for sale of crops, livestock, and livestock 12 products, or through both the provision of such commercial equine activ- 13 ities and such production. Under no circumstances shall this subdivision 14 be construed to include operations whose primary on site function is 15 horse racing. 16 n. Land of not less than [seven] five acres used as a single operation 17 for the production for sale of hops when such land is used solely for 18 the purpose of planting a new hopyard and when such land is also owned 19 or rented by a newly established farm operation in its first, second, 20 third or fourth year of agricultural production. 21 § 2. Subdivisions 13 and 14 of section 301 of the agriculture and 22 markets law, subdivision 13 as amended by chapter 587 of the laws of 23 2005 and subdivision 14 as amended by chapter 120 of the laws of 2010, 24 are amended to read as follows: 25 13. "Commercial horse boarding operation" means an agricultural enter- 26 prise, consisting of at least [seven] five acres and boarding at least 27 ten horses, regardless of ownership, that receives [ten] five thousand 28 dollars or more in gross receipts annually from fees generated either 29 through the boarding of horses or through the production for sale of 30 crops, livestock, and livestock products, or through both such boarding 31 and such production. Under no circumstances shall this subdivision be 32 construed to include operations whose primary on site function is horse 33 racing. Notwithstanding any other provision of this subdivision, a 34 commercial horse boarding operation that is proposed or in its first or 35 second year of operation may qualify as a farm operation if it is an 36 agricultural enterprise, consisting of at least [seven] five acres, and 37 boarding at least ten horses, regardless of ownership, by the end of the 38 first year of operation. 39 14. "Timber operation" means the on-farm production, management, 40 harvesting, processing and marketing of timber grown on the farm opera- 41 tion into woodland products, including but not limited to logs, lumber, 42 posts and firewood, provided that such farm operation consists of at 43 least [seven] five acres and produces for sale crops, livestock or live- 44 stock products of an annual gross sales value of [ten] five thousand 45 dollars or more and that the annual gross sales value of such processed 46 woodland products does not exceed the annual gross sales value of such 47 crops, livestock or livestock products. 48 § 3. Subdivision 18 of section 301 of the agriculture and markets law, 49 as added by chapter 384 of the laws of 2011 and as renumbered by chap- 50 ter 35 of the laws of 2016, is amended to read as follows: 51 18. "Commercial equine operation" means an agricultural enterprise, 52 consisting of at least [seven] five acres and stabling at least ten 53 horses, regardless of ownership, that receives [ten] five thousand 54 dollars or more in gross receipts annually from fees generated through 55 the provision of commercial equine activities including, but not limited 56 to riding lessons, trail riding activities or training of horses orS. 1154 4 1 through the production for sale of crops, livestock, and livestock 2 products, or through both the provision of such commercial equine activ- 3 ities and such production. Under no circumstances shall this subdivision 4 be construed to include operations whose primary on site function is 5 horse racing. Notwithstanding any other provision of this subdivision, 6 an agricultural enterprise that is proposed or in its first or second 7 year of operation may qualify as a commercial equine operation if it 8 consists of at least [seven] five acres and stables at least ten horses, 9 regardless of ownership, by the end of the first year of operation. 10 § 4. Paragraph e of subdivision 1 of section 305 of the agriculture 11 and markets law, as amended by chapter 385 of the laws of 1994, as 12 further amended by subdivision (d) of section 1 of part W of chapter 56 13 of the laws of 2010 and as relettered by chapter 35 of the laws of 2016, 14 is amended to read as follows: 15 e. Notwithstanding any inconsistent general, special or local law to 16 the contrary, if a natural disaster, act of God, or continued adverse 17 weather conditions shall destroy the agricultural production and such 18 fact is certified by the cooperative extension service and, as a result, 19 such production does not produce an average gross sales value of [ten] 20 five thousand dollars or more, the owner may nevertheless qualify for an 21 agricultural assessment provided the owner shall substantiate in such 22 manner as prescribed by the commissioner of taxation and finance that 23 the agricultural production initiated on such land would have produced 24 an average gross sales value of [ten] five thousand dollars or more but 25 for the natural disaster, act of God or continued adverse weather condi- 26 tions. 27 § 5. This act shall take effect immediately.
