NY State Senate Bill 2009-S669

Senate Bill S669

2009-2010 Legislative Session

Grants a 50% exemption for cold storage facilities or coolers used to hold fruit grown on such land by the owner while such fruit is awaiting shipment to market

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to local government
Feb 25, 2009	reported and committed to finance
Jan 12, 2009	referred to local government

co-Sponsors

2009-S669 (ACTIVE) - Details

See Assembly Version of this Bill:: A3316
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §483-e, RPT L

2009-S669 (ACTIVE) - Summary

Authorizes an exemption from taxation, special ad valorem levies, and special assessments to the extent of one-half of the assessed value thereof for structures permanently affixed to agricultural land and being cold storage facilities or coolers used to hold fruit grown on such land by the owner of such structure while such fruit is awaiting shipment to market.

2009-S669 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S669

 TITLE OF BILL :
An act to amend the real property tax law, in relation to partial
exemption of farm cold storage facilities or coolers for fruit


 PURPOSE :
To grant a partial real property tax exemption for cold storage
facilities used to hold fruit grown on such land by the owner of such
structure.

 SUMMARY OF PROVISIONS :
Section 1: Creates Real Property Tax Law section 483-e to exempt from
real property assessment one-half of the assessed value of a cold
storage facility used to hold fruit grown on such land by the owner of
such structure.

 EXISTING LAW :
Under current law, there is no real property tax exemption for cold
storage facilities on fruit farms.

 JUSTIFICATION :
Under current law, there is a full real property tax exemption for
farm silos, farm feed grain storage bins, and bulk milk tanks and
coolers. The rationale for granting such an exemption is that these

real property fixtures are used solely to produce agricultural
products and have little value outside of using such facilities for
producing crops.

A similar argument can be made for cold storage facilities that are
used on a farm to store fruit that is awaiting shipment to market.
Cold storage facilities used to store locally produced fruit are
specialized facilities designed to store fruit and have minimal reuse
capabilities for other purposes. Hence, the resale value for cold
storage facilities is low because there are few other commercial uses
that it can be converted to. Since there is the possibility that such
cold storage facilities might be used for other commercial purposes
after being used to store fruit, this bill grants an exemption for
one-half of the assessed real property value of such facilities.

 LEGISLATIVE HISTORY :
S.4018 of 2005/2006, S.428 of 2007/2008

 FISCAL IMPLICATIONS :
None.

 LOCAL FISCAL IMPLICATIONS :
To be determined.

 EFFECTIVE DATE :
Immediate, and shall apply to assessment rolls prepared on or after
the enactment of this act.

2009-S669 (ACTIVE) - Bill Text download pdf

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

                                   669

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 12, 2009
                               ___________

Introduced  by  Sens.  LARKIN,  LEIBELL,  MAZIARZ, SEWARD, YOUNG -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee on Local Government

AN  ACT  to  amend  the  real  property  tax law, in relation to partial
  exemption of farm cold storage facilities or coolers for fruit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 483-e to read as follows:
  S 483-E. FARM COLD STORAGE FACILITIES OR COOLERS FOR FRUIT. 1.  STRUC-
TURES PERMANENTLY AFFIXED TO AGRICULTURAL LAND AND  BEING  COLD  STORAGE
FACILITIES OR COOLERS USED TO HOLD FRUIT GROWN ON SUCH LAND BY THE OWNER
OF  SUCH STRUCTURE WHILE SUCH FRUIT IS AWAITING SHIPMENT TO MARKET SHALL
BE EXEMPT FROM TAXATION, SPECIAL AD VALOREM LEVIES AND  SPECIAL  ASSESS-
MENTS TO THE EXTENT OF ONE-HALF OF THE ASSESSED VALUE THEREOF.
  2.  THE  EXEMPTION  PROVIDED  BY SUBDIVISION ONE OF THIS SECTION SHALL
ONLY BE GRANTED UPON THE APPLICATION OF THE OWNER OF THE  PROPERTY  UPON
WHICH  SUCH  STRUCTURES  ARE  LOCATED, ON A FORM TO BE PRESCRIBED BY THE
STATE BOARD. SUCH APPLICATION SHALL BE FILED ON OR BEFORE THE  APPROPRI-
ATE TAXABLE STATUS DATE WITH THE ASSESSOR OF THE MUNICIPALITY HAVING THE
POWER  TO ASSESS REAL PROPERTY. ONCE AN EXEMPTION IS GRANTED, NO RENEWAL
THEREOF SHALL BE NECESSARY.
  S 2. 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.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05397-01-9

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S669

Share this bill

Sponsored By

William Larkin

Archive: Last Bill Status - In Senate Committee Local Government Committee

co-Sponsors

Vincent L. Leibell

George D. Maziarz

James L. Seward

Catharine Young

2009-S669 (ACTIVE) - Details

2009-S669 (ACTIVE) - Summary

2009-S669 (ACTIVE) - Sponsor Memo

2009-S669 (ACTIVE) - Bill Text download pdf

Comments