Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2014 |
referred to local government |
Feb 13, 2013 |
print number 2674a |
Feb 13, 2013 |
amend (t) and recommit to local government |
Jan 23, 2013 |
referred to local government |
Senate Bill S2674A
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
2013-S2674 - Details
- Current Committee:
- Senate Local Government
- Law Section:
- Agriculture and Markets Law
- Laws Affected:
- Amd §301, Ag & Mkts L; amd §483, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S2414
2011-2012: S778
2015-2016: S3075
2017-2018: S456
2019-2020: S918, S4799
2021-2022: S2283
2023-2024: S4383
2013-S2674 - Sponsor Memo
BILL NUMBER:S2674 TITLE OF BILL: An act to amend the real property tax law, in relation to property tax exemption for on-farm structures that provide added value to farm products PURPOSE: This bill would include within the ten year property tax exemption for agriculture buildings those on-farm structures that are used by a farm to add value to farm products. SUMMARY OF PROVISIONS: Section 301 of the Agriculture and Markets Law and Section 483 of the Real Property Tax Law is amended to include land and structures used for processing or retail merchandising of crops and/or livestock products from such land in the agriculture buildings exemption. JUSTIFICATION: Family farms are continually exploring new ways to obtain a better return for their product while meeting consumer demand. At the same time, there is a growing recognition by consumers about the economic and environmental benefits that can occur by directly support- ing local agriculture. These two trends have led to a large number of farms adding value to their farm products through on-farm processing and direct to consumer sales. Whether' it be farm marketing to consumers or turning grapes into award-winning New York wines, farmers are using these new business projects to meet consumer demand. Unfortunately, the
2013-S2674 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2674 2013-2014 Regular Sessions I N S E N A T E January 23, 2013 ___________ Introduced by Sens. YOUNG, RANZENHOFER -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment AN ACT to amend 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. 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 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06486-01-3
co-Sponsors
(R, C, IP) Senate District
2013-S2674A (ACTIVE) - Details
- Current Committee:
- Senate Local Government
- Law Section:
- Agriculture and Markets Law
- Laws Affected:
- Amd §301, Ag & Mkts L; amd §483, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S2414
2011-2012: S778
2015-2016: S3075
2017-2018: S456
2019-2020: S918, S4799
2021-2022: S2283
2023-2024: S4383
2013-S2674A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2674A REVISED 3/7/13 TITLE OF BILL: 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 PURPOSE: This bill would include within the ten year property tax exemption for agriculture buildings those on-farm structures that are used by a farm to add value to farm products. SUMMARY OF PROVISIONS: Section 301 of the Agriculture and Markets Law is amended to include land or portions thereof used for processing or retrial merchandising of such crops, livestock or livestock products. Section 483 of the Real Property Tax Law is amended to include land and structures used for processing or retail merchandising of crops and/or livestock products from such land in the agriculture buildings exemption. JUSTIFICATION: Unfortunately, farmers are often deterred from expanding their farms due to dramatic yearly property taxes. This bill would offer a ten-year real property tax exemption for structures and buildings built on land used in agricultural production.
2013-S2674A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2674--A 2013-2014 Regular Sessions I N S E N A T E January 23, 2013 ___________ Introduced by Sens. YOUNG, RANZENHOFER -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 amended by chapter 344 of the laws of 2012, 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 or a commercial equine 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06486-02-3
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