Bill Text: NY S00844 | 2011-2012 | General Assembly | Introduced

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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: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-01-04 - REFERRED TO AGRICULTURE [S00844 Detail]

Download: New_York-2011-S00844-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          844
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Agriculture
       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
   22  AGRICULTURAL PRODUCTION OF WOODY BIOMASS ELIGIBLE  FOR  AN  AGRICULTURAL
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03436-01-1
       S. 844                              2
    1  ASSESSMENT  PURSUANT  TO  THIS  SECTION AND SECTION THREE HUNDRED SIX OF
    2  THIS ARTICLE WHERE THE OWNER OF SUCH LAND HAS FILED AN  ANNUAL  APPLICA-
    3  TION FOR AN AGRICULTURAL ASSESSMENT;
    4    C.  THE  LAND  ELIGIBLE  FOR  SUCH REAL PROPERTY TAX EXEMPTION MUST BE
    5  MAINTAINED AS LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS  FOR
    6  EACH YEAR SUCH EXEMPTION IS GRANTED; AND
    7    D.  WHEN THE LAND USED FOR THE PURPOSE OF REPLANTING OR CROP EXPANSION
    8  ON LAND USED IN AGRICULTURAL PRODUCTION  OF  WOODY  BIOMASS  IS  LOCATED
    9  WITHIN  AN AREA WHICH HAS BEEN DECLARED BY THE GOVERNOR TO BE A DISASTER
   10  EMERGENCY IN A YEAR IN WHICH SUCH TAX EXEMPTION IS SOUGHT AND IN A  YEAR
   11  IN WHICH SUCH LAND MEETS ALL OTHER ELIGIBILITY REQUIREMENTS FOR SUCH TAX
   12  EXEMPTION  SET  FORTH  IN  THIS  SUBDIVISION, THE MAXIMUM TWENTY PERCENT
   13  TOTAL ACREAGE RESTRICTION SET FORTH IN PARAGRAPH B OF  THIS  SUBDIVISION
   14  MAY  BE  EXCEEDED  FOR SUCH YEAR AND FOR ANY REMAINING SUCCESSIVE YEARS;
   15  PROVIDED, HOWEVER, THAT THE LAND ELIGIBLE FOR  SUCH  REAL  PROPERTY  TAX
   16  EXEMPTION  SHALL  NOT  EXCEED THE TOTAL ACREAGE WHICH REMAINS DAMAGED OR
   17  DESTROYED IN ANY REMAINING SUCCESSIVE YEAR.  THE TOTAL ACREAGE FOR WHICH
   18  SUCH EXEMPTION IS SOUGHT PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT  TO
   19  VERIFICATION BY THE COMMISSIONER OR HIS OR HER DESIGNEE.
   20    S 2. This act shall take effect immediately and shall apply to assess-
   21  ment rolls prepared after January 1, 2012.