Bill Text: NY S00456 | 2017-2018 | General Assembly | Introduced

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Bill Title: Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO AGRICULTURE [S00456 Detail]

Download: New_York-2017-S00456-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           456
                               2017-2018 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 4, 2017
                                       ___________
        Introduced  by Sens. YOUNG, RANZENHOFER -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Agriculture
        AN ACT to amend the agriculture and markets law and  the  real  property
          tax  law, in relation to property tax exemption for on-farm structures
          that provide added value to farm products
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.   The opening paragraph of subdivision 4 of section 301 of
     2  the agriculture and markets law, as amended by chapter 344 of  the  laws
     3  of 2012, is amended to read as follows:
     4    "Land used in agricultural production" means not less than seven acres
     5  of  land  used  as a single operation in the preceding two years for the
     6  production for sale of crops, livestock  or  livestock  products  of  an
     7  average  gross sales value of ten thousand dollars or more; or, not less
     8  than seven acres of land used in the preceding two years  to  support  a
     9  commercial  horse  boarding  operation  or a commercial equine operation
    10  with annual gross receipts of ten thousand dollars or more. Land used in
    11  agricultural production shall [not] include  land  or  portions  thereof
    12  used  for processing or retail merchandising of such crops, livestock or
    13  livestock products. Land used  in  agricultural  production  shall  also
    14  include:
    15    §  2.  Subdivision  2  of section 483 of the real property tax law, as
    16  amended by chapter 35 of the  laws  of  2016,  is  amended  to  read  as
    17  follows:
    18    2.  The  term  "structures and buildings" shall include: (a) permanent
    19  and impermanent structures, including trellises and  pergolas,  made  of
    20  metal,  string  or wood, and buildings or portions thereof used directly
    21  and exclusively in the raising and production for sale  of  agricultural
    22  and horticultural commodities or necessary for the storage thereof, [but
    23  not] and including structures and buildings or portions thereof used for
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05936-01-7
        S. 456                              2
     1  the  processing  of  agricultural  and horticultural commodities, or the
     2  retail merchandising of such commodities; (b) structures  and  buildings
     3  used  to  provide  housing for regular and essential employees and their
     4  immediate  families  who  are  primarily employed in connection with the
     5  operation of lands actively devoted to  agricultural  and  horticultural
     6  use,  but not including structures and buildings occupied as a residence
     7  by the applicant and his immediate family; (c) structures and  buildings
     8  used  as  indoor exercise arenas exclusively for training and exercising
     9  horses in connection with the raising and production for sale  of  agri-
    10  cultural  and  horticultural commodities or in connection with a commer-
    11  cial horse boarding operation as defined in section three hundred one of
    12  the agriculture and markets law. For purposes of this section, the  term
    13  "indoor  exercise  arenas"  shall  not  include riding academies or dude
    14  ranches; (d) structures and buildings used in the  production  of  maple
    15  syrup;  (e) structures and buildings used in the production of honey and
    16  beeswax including those structures and buildings used for the storage of
    17  bees. For purposes of this section, this shall not include those  struc-
    18  tures or buildings and portions thereof used for the sale of maple syrup
    19  or  sale of honey and beeswax. The term "structures and buildings" shall
    20  not include silos, bulk milk tanks or coolers, or manure storage, handl-
    21  ing and treatment facilities as such terms  are  used  in  section  four
    22  hundred eighty-three-a of this title.
    23    § 3. This act shall take effect immediately and shall apply to assess-
    24  ment rolls prepared on the basis of taxable status dates occurring on or
    25  after such date.