Bill Text: NY A04044 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the real property tax law, in relation to eligibility for the school real property (STAR) tax exemption

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A04044 Detail]

Download: New_York-2009-A04044-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4044
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 29, 2009
                                      ___________
       Introduced  by  M.  of  A.  CROUCH  --  Multi-Sponsored  by  -- M. of A.
         BACALLES, BURLING, 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 (f) to read as follows:
    3    (F)  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    S  2.  This  act  shall take effect immediately and shall apply to the
   15  administration of the STAR exemption beginning with the 2009-2010 school
   16  year.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06987-01-9