Bill Text: NY A01469 | 2019-2020 | General Assembly | Introduced

Bill Title: Permits the submission of electronic agricultural assessment applications.

Spectrum: Slight Partisan Bill (Democrat 7-3)

Status: (Introduced) 2019-01-15 - referred to agriculture [A01469 Detail]

Download: New_York-2019-A01469-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 15, 2019
        Introduced by M. of A. WOERNER -- Multi-Sponsored by -- M. of A. CAHILL,
          read once and referred to the Committee on Agriculture
        AN ACT to amend the agriculture and markets law and  the  real  property
          tax  law,  in  relation to permitting agricultural assessment applica-
          tions to be submitted electronically
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Paragraph a of subdivision 1 of section 305 of the agricul-
     2  ture  and markets law, as amended by chapter 160 of the laws of 2012, is
     3  amended to read as follows:
     4    a. Any owner of land used in agricultural production within  an  agri-
     5  cultural  district  shall  be  eligible  for  an agricultural assessment
     6  pursuant to this section. If an applicant rents land  from  another  for
     7  use in conjunction with the applicant's land for the production for sale
     8  of crops, livestock or livestock products, the gross sales value of such
     9  products  produced on such rented land shall be added to the gross sales
    10  value of such products  produced  on  the  land  of  the  applicant  for
    11  purposes  of  determining  eligibility for an agricultural assessment on
    12  the land of the applicant. Such assessment shall be granted only upon an
    13  annual application by the owner of such land on a form prescribed by the
    14  commissioner of taxation and finance; provided, however, that after  the
    15  initial grant of agricultural assessment the annual application shall be
    16  on  a  form,  through  paper or electronic submission, prescribed by the
    17  commissioner of taxation and finance and shall consist of only a certif-
    18  ication by the landowner that the landowner continues to meet the eligi-
    19  bility requirements for receiving an agricultural assessment  and  seeks
    20  an  agricultural assessment for the same acreage that initially received
    21  an agricultural assessment. The landowner shall maintain  records  docu-
    22  menting  such  eligibility  which shall be provided to the assessor upon
    23  request. The landowner must apply for agricultural  assessment  for  any
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 1469                             2
     1  change  in  acreage, whether land is added or removed, after the initial
     2  grant of agricultural assessment.  Any new owner of the land who  wishes
     3  to  receive an agricultural assessment shall make an initial application
     4  for  such assessment. Such applications shall be on a form prescribed by
     5  the commissioner of taxation and finance. The applicant shall furnish to
     6  the assessor such  information  as  the  commissioner  of  taxation  and
     7  finance shall require, including classification information prepared for
     8  the  applicant's land or water bodies used in agricultural production by
     9  the soil and water conservation district office within the  county,  and
    10  information demonstrating the eligibility for agricultural assessment of
    11  any  land used in conjunction with rented land as specified in paragraph
    12  b of subdivision four of section three hundred one of this article. Such
    13  application shall be filed with the assessor of the assessing unit on or
    14  before the appropriate taxable status date; provided, however, that  (i)
    15  in  the  year  of a revaluation or update of assessments, as those terms
    16  are defined in section one hundred two of the real property tax law, the
    17  application may be filed with the assessor no later than  the  thirtieth
    18  day  prior to the day by which the tentative assessment roll is required
    19  to be filed by law; or (ii) an application for such an assessment may be
    20  filed with the assessor of the  assessing  unit  after  the  appropriate
    21  taxable status date but not later than the last date on which a petition
    22  with  respect to complaints of assessment may be filed, where failure to
    23  file a timely application resulted from: (a) a death of the  applicant's
    24  spouse,  child,  parent, brother or sister, (b) an illness of the appli-
    25  cant or of the applicant's spouse, child,  parent,  brother  or  sister,
    26  which  actually prevents the applicant from filing on a timely basis, as
    27  certified by a licensed physician, or (c) the occurrence  of  a  natural
    28  disaster,  including, but not limited to, a flood, or the destruction of
    29  such applicant's residence, barn or other farm building by wind, fire or
    30  flood. If the assessor is satisfied that the applicant is entitled to an
    31  agricultural assessment, the assessor shall approve the application  and
    32  the  land shall be assessed pursuant to this section.  Not less than ten
    33  days prior to the date for hearing complaints  in  relation  to  assess-
    34  ments,  the assessor shall mail to each applicant, who has included with
    35  the application at least one self-addressed, pre-paid envelope, a notice
    36  of the approval or denial of the application. Such notice shall be on  a
    37  form  prescribed by the commissioner of taxation and finance which shall
    38  indicate the manner in which the total  assessed  value  is  apportioned
    39  among  the  various  portions  of  the  property subject to agricultural
    40  assessment and those other portions of the  property  not  eligible  for
    41  agricultural  assessment as determined for the tentative assessment roll
    42  and the latest final assessment roll. Failure to mail any such notice or
    43  failure of the owner to receive the same shall  not  prevent  the  levy,
    44  collection  and  enforcement  of  the  payment of the taxes on such real
    45  property.
    46    § 2. Paragraphs (h) and (i) of subdivision 1 of  section  104  of  the
    47  real  property tax law, as added by section 1 of part U of chapter 61 of
    48  the laws of 2011, are amended and a new paragraph (j) is added  to  read
    49  as follows:
    50    (h)  The  issuance  of  taxpayer  notices  required  by law, including
    51  sections five hundred eight, five hundred ten, five hundred ten-a,  five
    52  hundred  eleven,  five  hundred twenty-five and five hundred fifty-one-a
    53  through five hundred fifty-six-b of this chapter; [and]
    54    (i) The furnishing of notices  and  certificates  under  this  chapter
    55  relating  to  state  equalization  rates, residential assessment ratios,
    56  special franchise assessments, railroad ceilings, taxable  state  lands,

        A. 1469                             3
     1  advisory  appraisals,  and  the  certification  of  assessors and county
     2  directors or real property tax services[.]; and
     3    (j) The filing of applications for agricultural assessments.
     4    §  3.  This  act shall take effect on the ninetieth day after it shall
     5  have become a law. Effective immediately, the addition, amendment and/or
     6  repeal of any rule or regulation necessary  for  the  implementation  of
     7  this  act  on its effective date are authorized to be made and completed
     8  on or before such date.