S T A T E   O F   N E W   Y O R K
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                                  2414

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 19, 2009
                               ___________

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 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:

  Section  1.  The  opening paragraph of subdivision 4 of section 301 of
the agriculture and markets law, as separately amended by  chapters  445
and 696 of the laws of 2002, is amended to read as follows:
  "Land used in agricultural production" means not less than seven acres
of  land  used  as a single operation in the preceding two years for the
production for sale of crops, livestock  or  livestock  products  of  an
average  gross sales value of ten thousand dollars or more; or, not less
than seven acres of land used in the preceding two years  to  support  a
commercial  horse  boarding  operation with annual gross receipts of ten
thousand dollars or more. Land used  in  agricultural  production  shall
[not]  include  land  or  portions thereof used for processing or retail
merchandising of such crops, livestock or livestock products. Land  used
in agricultural production shall also include:
  S  2.  Subdivision  2  of section 483 of the real property tax law, as
amended by chapter 540 of the laws  of  2007,  is  amended  to  read  as
follows:
  2.  The  term "structures and buildings" shall include: (a) structures
and buildings or portions thereof used directly and exclusively  in  the
raising  and  production  for  sale  of  agricultural  and horticultural
commodities or necessary for the storage thereof, [but not] AND  INCLUD-
ING structures and buildings or portions thereof used for the processing
of agricultural and horticultural commodities, or the retail merchandis-
ing  of  such  commodities; (b) structures and buildings used to provide
housing for regular and essential employees and their immediate families

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07626-01-9
              

S. 2414                             2

who are primarily employed in connection with  the  operation  of  lands
actively  devoted to agricultural and horticultural use, but not includ-
ing structures and buildings occupied as a residence  by  the  applicant
and  his  immediate  family; (c) structures and buildings used as indoor
exercise arenas  exclusively  for  training  and  exercising  horses  in
connection  with the raising and production for sale of agricultural and
horticultural commodities or  in  connection  with  a  commercial  horse
boarding  operation as defined in section three hundred one of the agri-
culture and markets law. For purposes of this section, the term  "indoor
exercise arenas" shall not include riding academies or dude ranches; (d)
structures  and  buildings  used  in  the production of maple syrup; (e)
structures and buildings used in the production  of  honey  and  beeswax
including  those  structures and buildings used for the storage of bees.
For purposes of this section, this shall not include those structures or
buildings and portions thereof used for the sale of maple syrup or  sale
of  honey  and  beeswax.  The  term "structures and buildings" shall not
include silos, bulk milk tanks or coolers, or manure storage and  handl-
ing  facilities  as  such terms are used in section four hundred eighty-
three-a of this title.
  S 3. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after such date.