Bill Text: NY S00369 | 2015-2016 | General Assembly | Amended

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Bill Title: Provides a real property tax exemption for protected agricultural land used for food production; defines the terms "agricultural land" and "food production."

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 0000-00-00 - [S00369 Detail]

Download: New_York-2015-S00369-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
            S. 369                                                    A. 167
                               2015-2016 Regular Sessions
                SENATE - ASSEMBLY
                                       (Prefiled)
                                     January 7, 2015
                                       ___________
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment
        IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
          of A. PALUMBO -- read once and referred to the Committee on Real Prop-
          erty Taxation
        AN  ACT  to  amend the real property tax law, in relation to providing a
          real property tax exemption for protected agricultural  land  use  for
          food production
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 481-a to read as follows:
     3    §  481-a.  Taxation  of  protected  agricultural  land  used  for food
     4  production. 1. As used in this section:
     5    (a) "Protected agricultural land" shall  mean  land  encumbered  by  a
     6  conservation easement pursuant to section two hundred forty-seven of the
     7  general  municipal law or title three of article forty-nine of the envi-
     8  ronmental conservation law, where such easement provides (i) an affirma-
     9  tive duty to farm the protected agricultural land for  food  production;
    10  (ii)  such  land may only be sold to another bona fide farmer engaged in
    11  food production; (iii) such land may only be sold  at  its  agricultural
    12  value  for  food  production;  and  (iv)  such land is subject to a plan
    13  pursuant to the state agricultural environmental management program.
    14    (b) "Food production" shall mean the production of: (i)  field  crops,
    15  including  but not limited to corn, wheat, oats, rye, barley, hay, pota-
    16  toes and dry beans. Fruits, including but not limited to apples,  peach-
    17  es,  grapes,  cherries  and  berries; (ii) vegetables, including but not
    18  limited to tomatoes, snap beans, cabbage, carrots,  beets,  and  onions;
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02416-01-5