Bill Text: NY S00534 | 2017-2018 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Establishes a real property tax abatement for the value of land used for replanting or crop expansion of woody biomass used for the production of ethanol or biodiesel, including willow.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2018-06-20 - COMMITTED TO RULES [S00534 Detail]

Download: New_York-2017-S00534-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           534
                               2017-2018 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 4, 2017
                                       ___________
        Introduced  by  Sens.  YOUNG,  FUNKE,  VALESKY -- read twice and ordered
          printed, and when printed to be committed to the Committee on Agricul-
          ture
        AN ACT to amend the agriculture and markets law, in relation  to  estab-
          lishing  a real property tax abatement for the owners of land used for
          replanting or crop expansion of woody biomass for  the  production  of
          ethanol or biodiesel, including willow
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 305 of the agriculture and markets law  is  amended
     2  by adding a new subdivision 8 to read as follows:
     3    8.  Notwithstanding any provision of law to the contrary, that portion
     4  of the value of land which is used solely for the purpose of  replanting
     5  or  crop  expansion  of  woody  biomass for the production of ethanol or
     6  biodiesel, including but not limited to willow,  shall  be  exempt  from
     7  real  property taxation for a period of three successive years following
     8  the date of such replanting or crop expansion  beginning  on  the  first
     9  eligible  taxable  status  date  following  such replanting or expansion
    10  provided the following conditions are met:
    11    a. the land used for crop expansion or replanting must be part of land
    12  used in agricultural production of woody biomass for the  production  of
    13  ethanol  or  biodiesel within an agricultural district or such land must
    14  be part of land used in agricultural production of woody  biomass  which
    15  is  eligible  for an agricultural assessment pursuant to this section or
    16  section three hundred six of this article where the owner of  such  land
    17  has filed an annual application for an agricultural assessment;
    18    b. the land eligible for such real property tax exemption shall not in
    19  any  one  year  exceed  twenty percent of the total acreage of such land
    20  used in agricultural production of woody biomass within an  agricultural
    21  district  or  twenty  percent  of the total acreage of such land used in
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05760-01-7
        S. 534                              2
     1  agricultural production of woody biomass eligible  for  an  agricultural
     2  assessment  pursuant  to  this  section and section three hundred six of
     3  this article where the owner of such land has filed an  annual  applica-
     4  tion for an agricultural assessment;
     5    c.  the  land  eligible  for  such real property tax exemption must be
     6  maintained as land used in agricultural production of woody biomass  for
     7  each year such exemption is granted; and
     8    d.  when the land used for the purpose of replanting or crop expansion
     9  on land used in agricultural production  of  woody  biomass  is  located
    10  within  an area which has been declared by the governor to be a disaster
    11  emergency in a year in which such tax exemption is sought and in a  year
    12  in which such land meets all other eligibility requirements for such tax
    13  exemption  set  forth  in  this  subdivision, the maximum twenty percent
    14  total acreage restriction set forth in paragraph b of  this  subdivision
    15  may  be  exceeded  for such year and for any remaining successive years;
    16  provided, however, that the land eligible for  such  real  property  tax
    17  exemption  shall  not  exceed the total acreage which remains damaged or
    18  destroyed in any remaining successive year.  The total acreage for which
    19  such exemption is sought pursuant to this paragraph shall be subject  to
    20  verification by the commissioner or his or her designee.
    21    § 2. This act shall take effect immediately and shall apply to assess-
    22  ment  rolls  prepared  after  the  first of January next succeeding such
    23  effective date.