Bill Text: NY A06501 | 2013-2014 | General Assembly | Introduced

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Bill Title: Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-08 - referred to real property taxation [A06501 Detail]

Download: New_York-2013-A06501-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6501
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     April 4, 2013
                                      ___________
       Introduced  by M. of A. MAGEE -- read once and referred to the Committee
         on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to exemption from
         taxation of structures and buildings essential  to  the  operation  of
         agricultural and horticultural lands
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivisions 2 and 8 of section 483 of  the  real  property
    2  tax law, subdivision 2 as amended by chapter 540 of the laws of 2007 and
    3  subdivision 8 as amended by chapter 411 of the laws of 2001, are amended
    4  to read as follows:
    5    2.  The  term "structures and buildings" shall include: (a) structures
    6  and buildings or portions thereof used directly and exclusively  in  the
    7  raising  and  production  for  sale  of  agricultural  and horticultural
    8  commodities or necessary for the storage thereof, but not structures and
    9  buildings or portions thereof used for the  processing  of  agricultural
   10  and  horticultural  commodities,  or  the  retail  merchandising of such
   11  commodities; (b) structures and buildings used to  provide  housing  for
   12  regular  and  essential  employees  and their immediate families who are
   13  primarily employed in connection with the operation  of  lands  actively
   14  devoted  to agricultural and horticultural use, but not including struc-
   15  tures and buildings occupied as a residence by  the  applicant  and  his
   16  immediate  family;  (c) structures and buildings used as indoor exercise
   17  arenas exclusively for training and exercising horses in connection with
   18  the raising and production for sale of  agricultural  and  horticultural
   19  commodities  or in connection with a commercial horse boarding operation
   20  OR COMMERCIAL EQUINE OPERATION as defined in section three  hundred  one
   21  of  the  agriculture  and markets law. For purposes of this section, the
   22  term "indoor exercise arenas" shall not include riding academies or dude
   23  ranches THAT DO NOT MEET THE DEFINITION OF COMMERCIAL  EQUINE  OPERATION
   24  AS  DEFINED  IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09505-02-3
       A. 6501                             2
    1  LAW; (d) structures and buildings used in the production of maple syrup;
    2  (e) structures and buildings used in the production of honey and beeswax
    3  including those structures and buildings used for the storage  of  bees.
    4  For purposes of this section, this shall not include those structures or
    5  buildings  and portions thereof used for the sale of maple syrup or sale
    6  of honey and beeswax. The term  "structures  and  buildings"  shall  not
    7  include  silos, bulk milk tanks or coolers, or manure storage and handl-
    8  ing facilities as such terms are used in section  four  hundred  eighty-
    9  three-a of this title.
   10    8.  As used in this section, the term "agricultural and horticultural"
   11  shall include the activity of raising, breeding and  boarding  of  live-
   12  stock,  including  commercial  horse  boarding operations AND COMMERCIAL
   13  EQUINE OPERATIONS, AS DEFINED IN SECTION THREE HUNDRED ONE OF THE  AGRI-
   14  CULTURE AND MARKETS LAW.
   15    S 2. This act shall take effect immediately.