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

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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-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         534--A
                               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 -- recommitted to the Committee on Agriculture in accordance with
          Senate Rule 6, sec. 8 -- reported favorably from  said  committee  and
          committed  to  the  Committee on Finance -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee
        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 biofuels, 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  biofuels, including but not limited to willow, shall be exempt from real
     7  property  taxation  for a period of three successive years following the
     8  date of such replanting or crop expansion beginning on the first  eligi-
     9  ble  taxable status date following such replanting or expansion provided
    10  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 biofuels within an agricultural district or such land must be
    14  part  of  land used in agricultural production of woody biomass which is
    15  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;
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05760-02-8
        S. 534--A                           2
     1    b. the land eligible for such real property tax exemption shall not in
     2  any one year exceed twenty percent of the total  acreage  of  such  land
     3  used  in agricultural production of woody biomass within an agricultural
     4  district or twenty percent of the total acreage of  such  land  used  in
     5  agricultural  production  of  woody biomass eligible for an agricultural
     6  assessment pursuant to this section and section  three  hundred  six  of
     7  this  article  where the owner of such land has filed an annual applica-
     8  tion for an agricultural assessment;
     9    c. the land eligible for such real  property  tax  exemption  must  be
    10  maintained  as land used in agricultural production of woody biomass for
    11  each year such exemption is granted; and
    12    d. when the land used for the purpose of replanting or crop  expansion
    13  on  land  used  in  agricultural  production of woody biomass is located
    14  within an area which has been declared by the governor to be a  disaster
    15  emergency  in a year in which such tax exemption is sought and in a year
    16  in which such land meets all other eligibility requirements for such tax
    17  exemption set forth in this  subdivision,  the  maximum  twenty  percent
    18  total  acreage  restriction set forth in paragraph b of this subdivision
    19  may be exceeded for such year and for any  remaining  successive  years;
    20  provided,  however,  that  the  land eligible for such real property tax
    21  exemption shall not exceed the total acreage which  remains  damaged  or
    22  destroyed in any remaining successive year.  The total acreage for which
    23  such  exemption is sought pursuant to this paragraph shall be subject to
    24  verification by the commissioner or his or her designee.
    25    § 2. This act shall take effect immediately and shall apply to assess-
    26  ment rolls prepared after the first  of  January  next  succeeding  such
    27  effective date.