Bill Text: NY A00896 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to granting a STAR exemption to the relative within two degrees of consanguinity of the owner of property if the relative is using the land for agricultural purposes and is paying the school taxes on the property.

Spectrum: Moderate Partisan Bill (Republican 6-1)

Status: (Introduced - Dead) 2018-01-03 - referred to real property taxation [A00896 Detail]

Download: New_York-2017-A00896-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           896
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     January 9, 2017
                                       ___________
        Introduced by M. of A. CROUCH -- Multi-Sponsored by -- M. of A. FINCH --
          read once and referred to the Committee on Real Property Taxation
        AN  ACT  to  amend the real property tax law, in relation to eligibility
          for the school real property (STAR) tax exemption
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Subdivision 3 of section 425 of the real property tax law
     2  is amended by adding a new paragraph (g) to read as follows:
     3    (g) Relative taxpayers. If a member of the owner's family  within  two
     4  degrees  of  consanguinity or a member of a co-owner's family within two
     5  degrees of consanguinity is using the property for agricultural purposes
     6  and is also paying the school taxes for the property then that member of
     7  the owner's or co-owner's family shall  be  entitled  to  the  exemption
     8  provided  by  this  section  and not the owner of the property.  For the
     9  purposes of this  paragraph,  "agricultural  purposes"  shall  mean  the
    10  producing  of  food  upon  a  farm  or  elsewhere on the property by the
    11  tillage of the soil,  the  commercial  raising,  shearing,  feeding  and
    12  management  of animals or other agricultural, horticultural, ranching or
    13  dairying processes and shall also include the manufacture of foods.
    14    § 2. This act shall take effect immediately and  shall  apply  to  the
    15  administration of the STAR exemption beginning with the 2017-2018 school
    16  year.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04696-01-7