NY State Senate Bill 2011-S790

Senate Bill S790

2011-2012 Legislative Session

Creates a real property tax exemption for land of a farm operation which is in the process of being certified for the production of organic crops

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Archive: Last Bill Status - In Senate Committee Agriculture 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 04, 2012	referred to agriculture
Jan 05, 2011	referred to agriculture

co-Sponsors

2011-S790 (ACTIVE) - Details

Current Committee:: Senate Agriculture
Law Section:: Agriculture and Markets Law
Laws Affected:: Amd §305, Ag & Mkts L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2415
2013-2014: S3910
2015-2016: S3059
2017-2018: S562
2019-2020: S972, S4797
2021-2022: S2282
2023-2024: S6018

2011-S790 (ACTIVE) - Summary

Creates a real property tax exemption for land of a farm operation which is in the process of being certified for the production of organic crops.

2011-S790 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S790

TITLE OF BILL:
An act
to amend the agriculture and markets law, in relation to creating a real
property tax exemption for land of a farm operation being certified as
organic

PURPOSE OR GENERAL IDEA OF BILL:
This bill would create a real property tax exemption for the lands of
a farm operation that is transitioning to organic - it is very
similar to an already existing tax exemption for the replanting of
vineyards and orchards.

SUMMARY OF PROVISIONS:
Amends Section 305 of the Agriculture and Markets Law.

JUSTIFICATION:
The agriculture industry in New York State Continues to become more
and more diverse as it seeks to supply the many potential markets
around the state, country and world. As part of that, some farms are
seeking to transition to organic in an effort to grow fruits,
vegetables and other goods for consumers who, for whatever reason,
are seeking organic food.

Certainly, organic farming is a growing part of the agricultural

fabric of the state and country given that, despite the increased
costs, time and effort, the number of acres devoted to organic
production has increased dramatically. For the first time ever, in
2005 all fifty
states had land in organic production with over 4 million acres
dedicated to it nationwide. In New York, alone, in 2005 we had over
400 certified organic producers farming almost 70,000 acres of crop
and pasture land.

In an effort to continue this growth, this bill would
provide farmers who choose to transition to organic a partial tax
exemption.  Given the great investment in time and capital, this
exemption certainly does not give farmers an overwhelming incentive
but it will provide them some assistance as they transition to organic
production.  It is important to note that this bill closely reflects
the already existing tax exemption for the replanting of orchards and
vineyards.

PRIOR LEGISLATIVE HISTORY:
2009-2010:  S.2415-A Reported to Agriculture
2008:       S.7224/A.9866 Passed Senate

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to assessment
prepared on the basis of taxable dates occurring on or after
January 1, 2012.

2011-S790 (ACTIVE) - Bill Text download pdf

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

                                   790

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by Sens. YOUNG, RANZENHOFER -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Agriculture

AN ACT to amend the agriculture and markets law, in relation to creating
  a real property tax exemption for  land  of  a  farm  operation  being
  certified as organic

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

  Section 1. Section 305 of the agriculture and markets law  is  amended
by adding a new subdivision 8 to read as follows:
  8.  A.  NOTWITHSTANDING  ANY  PROVISION  OF  LAW TO THE CONTRARY, THAT
PORTION OF THE VALUE OF LAND OF A FARM OPERATION WHICH IS IN THE PROCESS
OF BEING CERTIFIED BY AN ORGANIC CERTIFICATION AUTHORITY  ACCREDITED  BY
THE UNITED STATES DEPARTMENT OF AGRICULTURE FOR THE PRODUCTION OF ORGAN-
IC  CROPS,  LIVESTOCK  AND  LIVESTOCK PRODUCTS SHALL BE EXEMPT FROM REAL
PROPERTY TAXATION FOR A PERIOD NOT TO EXCEED THREE YEARS.  THE  LAND  OF
THE  FARM OPERATION SUBJECT TO SUCH EXEMPTION SHALL BE CERTIFIED ORGANIC
AT THE END OF THE THREE YEAR TAX EXEMPTION PERIOD AND SHALL BE  USED  IN
THE  PRODUCTION OF CROPS, LIVESTOCK AND LIVESTOCK PRODUCTS IN ACCORDANCE
WITH THE  UNITED  STATES  DEPARTMENT  OF  AGRICULTURE  NATIONAL  ORGANIC
PROGRAM  STANDARDS.  THE  LAND  ELIGIBLE  FOR  SUCH  EXEMPTION  SHALL BE
REPORTED TO THE COMMISSIONER WHO MAY ISSUE AN  ANNUAL  REPORT  DETAILING
THE  AMOUNT OF LAND SUBJECT TO SUCH EXEMPTION BEING CONVERTED TO ORGANIC
PRODUCTION AND THE ASSESSED VALUE OF SUCH LAND.
  B. THE LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX EXEMPTION SHALL NOT IN
ANY ONE YEAR EXCEED FIFTY PERCENT OF THE TOTAL ASSESSED  VALUE  OF  SUCH
FARM  OPERATION WHICH IS LOCATED ON LAND USED IN AGRICULTURAL PRODUCTION
WITHIN AN AGRICULTURAL DISTRICT OR FIFTY PERCENT OF THE  TOTAL  ASSESSED
VALUE  OF  SUCH  FARM  OPERATION ELIGIBLE FOR AN AGRICULTURAL ASSESSMENT
PURSUANT TO THIS SECTION AND SECTION THREE HUNDRED SIX OF  THIS  ARTICLE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03393-01-1

S. 790                              2

WHERE  THE  OWNER  OF  SUCH  LAND HAS FILED AN ANNUAL APPLICATION FOR AN
AGRICULTURAL ASSESSMENT.
  C.  THE LAND OF THE FARM OPERATION ELIGIBLE FOR SUCH REAL PROPERTY TAX
EXEMPTION MUST BE MAINTAINED AS LAND USED IN AGRICULTURAL PRODUCTION  AS
PART OF SUCH FARM OPERATION FOR EACH YEAR SUCH EXEMPTION IS GRANTED.
  D. WHEN THE LAND WHICH IS IN THE PROCESS OF BEING CERTIFIED ORGANIC IS
LOCATED  WITHIN  AN AREA WHICH HAS BEEN DECLARED BY THE GOVERNOR TO BE A
DISASTER EMERGENCY IN A YEAR IN WHICH SUCH TAX EXEMPTION IS  SOUGHT  AND
IN  A  YEAR  IN WHICH SUCH LAND MEETS ALL OTHER ELIGIBILITY REQUIREMENTS
FOR SUCH TAX EXEMPTION SET FORTH IN THIS SUBDIVISION, THE MAXIMUM  FIFTY
PERCENT  TOTAL  ACREAGE  RESTRICTION  SET  FORTH  IN PARAGRAPH B OF THIS
SUBDIVISION MAY BE EXCEEDED FOR SUCH YEAR AND FOR ANY REMAINING  SUCCES-
SIVE  YEARS,  PROVIDED,  HOWEVER,  THAT  THE LAND ELIGIBLE FOR SUCH REAL
PROPERTY TAX EXEMPTION SHALL NOT EXCEED THE  TOTAL  ACREAGE  DAMAGED  OR
DESTROYED  BY  SUCH  DISASTER  IN  SUCH  YEAR OR THE TOTAL ACREAGE WHICH
REMAINS DAMAGED OR DESTROYED IN ANY REMAINING SUCCESSIVE YEAR. THE TOTAL
ACREAGE FOR WHICH SUCH EXEMPTION IS SOUGHT PURSUANT  TO  THIS  PARAGRAPH
SHALL BE SUBJECT TO VERIFICATION BY THE COMMISSIONER OR HIS DESIGNEE.
  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 January 1, 2012.

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Senate Bill S790

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Catharine Young