Bill Text: NY A00167 | 2015-2016 | General Assembly | Introduced

---

Bill Title: Provides a real property tax exemption for protected agricultural land used for food production; defines the terms "agricultural land" and "food production."

Sponsorship: Bipartisan Bill

Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A00167 Detail]

Download: New_York-2015-A00167-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 369                                                    A. 167
                              2015-2016 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2015
                                      ___________
       IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
         ed, and when printed to be committed to the Committee on Local Govern-
         ment
       IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
         of A. PALUMBO -- read once and referred to the Committee on Real Prop-
         erty Taxation
       AN  ACT  to  amend the real property tax law, in relation to providing a
         real property tax exemption for protected agricultural  land  use  for
         food production
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The real property tax  law  is  amended  by  adding  a  new
    2  section 481-a to read as follows:
    3    S  481-A.  TAXATION  OF  PROTECTED  AGRICULTURAL  LAND  USED  FOR FOOD
    4  PRODUCTION. 1. AS USED IN THIS SECTION:
    5    (A) "PROTECTED AGRICULTURAL LAND" SHALL  MEAN  LAND  ENCUMBERED  BY  A
    6  CONSERVATION EASEMENT PURSUANT TO SECTION TWO HUNDRED FORTY-SEVEN OF THE
    7  GENERAL  MUNICIPAL LAW OR TITLE THREE OF ARTICLE FORTY-NINE OF THE ENVI-
    8  RONMENTAL CONSERVATION LAW, WHERE SUCH EASEMENT PROVIDES (I) AN AFFIRMA-
    9  TIVE DUTY TO FARM THE PROTECTED AGRICULTURAL LAND FOR  FOOD  PRODUCTION;
   10  (II)  SUCH  LAND MAY ONLY BE SOLD TO ANOTHER BONA FIDE FARMER ENGAGED IN
   11  FOOD PRODUCTION; (III) SUCH LAND MAY ONLY BE SOLD  AT  ITS  AGRICULTURAL
   12  VALUE  FOR  FOOD  PRODUCTION;  AND  (IV)  SUCH LAND IS SUBJECT TO A PLAN
   13  PURSUANT TO THE STATE AGRICULTURAL ENVIRONMENTAL MANAGEMENT PROGRAM.
   14    (B) "FOOD PRODUCTION" SHALL MEAN THE PRODUCTION OF: (I)  FIELD  CROPS,
   15  INCLUDING  BUT NOT LIMITED TO CORN, WHEAT, OATS, RYE, BARLEY, HAY, POTA-
   16  TOES AND DRY BEANS. FRUITS, INCLUDING BUT NOT LIMITED TO APPLES,  PEACH-
   17  ES,  GRAPES,  CHERRIES  AND  BERRIES; (II) VEGETABLES, INCLUDING BUT NOT
   18  LIMITED TO TOMATOES, SNAP BEANS, CABBAGE, CARROTS,  BEETS,  AND  ONIONS;
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02416-01-5
       S. 369                              2                             A. 167
    1  (III)  LIVESTOCK  AND  LIVESTOCK  PRODUCTS, INCLUDING BUT NOT LIMITED TO
    2  CATTLE, SHEEP, HOGS, GOATS, POULTRY, FARMED DEER, FARMED  BUFFALO,  MILK
    3  AND  EGGS;  (IV)  MAPLE SAP; AND (V) AQUACULTURE PRODUCTS, INCLUDING BUT
    4  NOT LIMITED TO FISH, FISH PRODUCTS, WATER PLANTS AND SHELLFISH.
    5    2.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF THIS CHAPTER, PROTECTED
    6  AGRICULTURAL LAND USED FOR FOOD PRODUCTION, AS DEFINED IN PARAGRAPH  (B)
    7  OF SUBDIVISION ONE OF THIS SECTION, SHALL BE EXEMPT FROM TAXATION.
    8    S 2. This act shall take effect immediately.