S T A T E O F N E W Y O R K
________________________________________________________________________
9960
I N A S S E M B L Y
April 26, 2012
___________
Introduced by M. of A. MAGEE -- (at request of the Department of Agri-
culture and Markets) -- read once and referred to the Committee on
Agriculture
AN ACT to amend the agriculture and markets law, in relation to viable
agricultural land and renewal of agricultural assessments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 7 of section 301 of the agriculture and markets
law, as amended by chapter 797 of the laws of 1992, is amended to read
as follows:
7. "Viable agricultural land" means land highly suitable for [agricul-
tural production and which will continue to be economically feasible for
such use if real property taxes, farm use restrictions, and speculative
activities are limited to levels approximating those in commercial agri-
cultural areas not influenced by the proximity of non-agricultural
development] A FARM OPERATION AS DEFINED IN THIS SECTION.
S 2. Paragraph a of subdivision 1 of section 305 of the agriculture
and markets law, as amended by chapter 514 of the laws of 2007 and as
further amended by subdivision (d) of section 1 of part W of chapter 56
of the laws of 2010, is amended to read as follows:
a. Any owner of land used in agricultural production within an agri-
cultural district shall be eligible for an agricultural assessment
pursuant to this section. If an applicant rents land from another for
use in conjunction with the applicant's land for the production for sale
of crops, livestock or livestock products, the gross sales value of such
products produced on such rented land shall be added to the gross sales
value of such products produced on the land of the applicant for
purposes of determining eligibility for an agricultural assessment on
the land of the applicant. Such assessment shall be granted only upon an
annual application by the owner of such land on a form prescribed by the
commissioner of taxation and finance; PROVIDED, HOWEVER, THAT AFTER THE
INITIAL GRANT OF AGRICULTURAL ASSESSMENT THE ANNUAL APPLICATION SHALL BE
ON A FORM PRESCRIBED BY THE COMMISSIONER OF TAXATION AND FINANCE AND
SHALL CONSIST OF ONLY A CERTIFICATION BY THE LANDOWNER THAT THE LANDOWN-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14249-01-2
A. 9960 2
ER CONTINUES TO MEET THE ELIGIBILITY REQUIREMENTS FOR RECEIVING AN AGRI-
CULTURAL ASSESSMENT AND SEEKS AN AGRICULTURAL ASSESSMENT FOR THE SAME
ACREAGE THAT INITIALLY RECEIVED AN AGRICULTURAL ASSESSMENT. THE LANDOWN-
ER SHALL MAINTAIN RECORDS DOCUMENTING SUCH ELIGIBILITY WHICH SHALL BE
PROVIDED TO THE ASSESSOR UPON REQUEST. THE LANDOWNER MUST APPLY FOR
AGRICULTURAL ASSESSMENT FOR ANY CHANGE IN ACREAGE, WHETHER LAND IS ADDED
OR REMOVED, AFTER THE INITIAL GRANT OF AGRICULTURAL ASSESSMENT. ANY NEW
OWNER OF THE LAND WHO WISHES TO RECEIVE AN AGRICULTURAL ASSESSMENT SHALL
MAKE AN INITIAL APPLICATION FOR SUCH ASSESSMENT. SUCH APPLICATIONS SHALL
BE ON A FORM PRESCRIBED BY THE COMMISSIONER OF TAXATION AND FINANCE. The
applicant shall furnish to the assessor such information as the commis-
sioner of taxation and finance shall require, including classification
information prepared for the applicant's land or water bodies used in
agricultural production by the soil and water conservation district
office within the county, and information demonstrating the eligibility
for agricultural assessment of any land used in conjunction with rented
land as specified in paragraph b of subdivision four of section three
hundred one of this article. Such application shall be filed with the
assessor of the assessing unit on or before the appropriate taxable
status date; provided, however, that (i) in the year of a revaluation or
update of assessments, as those terms are defined in section one hundred
two of the real property tax law, the application may be filed with the
assessor no later than the thirtieth day prior to the day by which the
tentative assessment roll is required to be filed by law; or (ii) an
application for such an assessment may be filed with the assessor of the
assessing unit after the appropriate taxable status date but not later
than the last date on which a petition with respect to complaints of
assessment may be filed, where failure to file a timely application
resulted from: (a) a death of the applicant's spouse, child, parent,
brother or sister, (b) an illness of the applicant or of the applicant's
spouse, child, parent, brother or sister, which actually prevents the
applicant from filing on a timely basis, as certified by a licensed
physician, or (c) the occurrence of a natural disaster, including, but
not limited to, a flood, or the destruction of such applicant's resi-
dence, barn or other farm building by wind, fire or flood. If the asses-
sor is satisfied that the applicant is entitled to an agricultural
assessment, the assessor shall approve the application and the land
shall be assessed pursuant to this section. Not less than ten days prior
to the date for hearing complaints in relation to assessments, the
assessor shall mail to each applicant, who has included with the appli-
cation at least one self-addressed, pre-paid envelope, a notice of the
approval or denial of the application. Such notice shall be on a form
prescribed by the commissioner of taxation and finance which shall indi-
cate the manner in which the total assessed value is apportioned among
the various portions of the property subject to agricultural assessment
and those other portions of the property not eligible for agricultural
assessment as determined for the tentative assessment roll and the
latest final assessment roll. Failure to mail any such notice or failure
of the owner to receive the same shall not prevent the levy, collection
and enforcement of the payment of the taxes on such real property.
S 3. This act shall take effect immediately.