Bill Text: NY A10097 | 2017-2018 | General Assembly | Introduced

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Bill Title: Includes certain lands used in the single operation for the production of hopyards in the definition of agricultural land and provides a real property tax abatement for the owners of certain hopyards.

Spectrum: Bipartisan Bill

Status: (Passed) 2018-08-16 - signed chap.192 [A10097 Detail]

Download: New_York-2017-A10097-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          10097
                   IN ASSEMBLY
                                     March 14, 2018
                                       ___________
        Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
          tee on Agriculture
        AN ACT to amend the agriculture and markets law, in relation to  includ-
          ing  certain  lands used in the single operation for the production of
          hopyards in the definition of agricultural land and providing  a  real
          property tax abatement for the owners of certain hopyards
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 4 of section 301 of the agriculture and markets
     2  law is amended by adding new paragraph n to read as follows:
     3    n. Land of not less than seven acres used as a  single  operation  for
     4  the  production  for  sale of hops when such land is used solely for the
     5  purpose of planting a new hopyard and when such land is  also  owned  or
     6  rented by a newly established farm operation in its first, second, third
     7  or fourth year of agricultural production.
     8    §  2. Subdivision 7 of section 305 of the agriculture and markets law,
     9  as amended by chapter 472 of the laws of 1999, the opening paragraph  as
    10  amended by chapter 680 of the laws of 2006, and the closing paragraph as
    11  added  by  chapter  229  of  the  laws of 2010 and as further amended by
    12  subdivision (d) of section 1 of part W of chapter  56  of  the  laws  of
    13  2010, is amended to read as follows:
    14    7.  Notwithstanding any provision of law to the contrary, that portion
    15  of the value of land which is used solely for the purpose of  replanting
    16  or crop expansion as part of an orchard [or], vineyard, or hopyard shall
    17  be  exempt  from  real  property taxation for a period of six successive
    18  years following the date of such replanting or crop expansion  beginning
    19  on  the  first eligible taxable status date following such replanting or
    20  expansion provided the following conditions are met:
    21    a. the land used for crop expansion or replanting must be a part of an
    22  existing orchard [or], vineyard, or hopyard which  is  located  on  land
    23  used  in agricultural production within an agricultural district or such
    24  land must be part of an existing  orchard  [or],  vineyard,  or  hopyard
    25  which  is  eligible  for  an  agricultural  assessment  pursuant to this
    26  section or section three hundred six of this [chapter] article where the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14997-01-8
        A. 10097                            2
     1  owner of such land has filed an annual application for  an  agricultural
     2  assessment;
     3    b. the land eligible for such real property tax exemption shall not in
     4  any  one year exceed twenty percent of the total acreage of such orchard
     5  [or], vineyard, or hopyard which is located on land used in agricultural
     6  production within an agricultural district  or  twenty  percent  of  the
     7  total acreage of such orchard [or], vineyard, or hopyard eligible for an
     8  agricultural  assessment  pursuant  to  this  section  and section three
     9  hundred six of this [chapter] article where the owner of such  land  has
    10  filed an annual application for an agricultural assessment;
    11    c.  the  land  eligible  for  such real property tax exemption must be
    12  maintained as land used in  agricultural  production  as  part  of  such
    13  orchard  [or],  vineyard,  or  hopyard  for  each year such exemption is
    14  granted; and
    15    d. when the land used for the purpose of replanting or crop  expansion
    16  as  part  of  an orchard [or], vineyard, or hopyard is located within an
    17  area which has been declared by the governor to be a disaster  emergency
    18  in  a  year in which such tax exemption is sought and in a year in which
    19  such  land  meets  all  other  eligibility  requirements  for  such  tax
    20  exemption  set  forth  in  this  subdivision, the maximum twenty percent
    21  total acreage restriction set forth in paragraph b of  this  subdivision
    22  may  be  exceeded  for such year and for any remaining successive years,
    23  provided, however, that the land eligible for  such  real  property  tax
    24  exemption  shall  not  exceed  the total acreage damaged or destroyed by
    25  such disaster in such year or the total acreage which remains damaged or
    26  destroyed in any remaining successive year. The total acreage for  which
    27  such  exemption is sought pursuant to this paragraph shall be subject to
    28  verification by the commissioner or his designee.
    29    In administering this subdivision, the portion of the  value  of  land
    30  eligible  for such real property tax exemption shall be determined based
    31  on the average per acre assessment  of  all  agricultural  land  of  the
    32  specific  tax  parcel as reported in a form approved by the commissioner
    33  of taxation and finance.
    34    § 3. This act shall take effect immediately.