NY State Senate Bill 2013-S3910A

Senate Bill S3910A

2013-2014 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

download bill text pdf

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 29, 2014	print number 3910a
Jan 29, 2014	amend and recommit to agriculture
Jan 08, 2014	referred to agriculture
Feb 26, 2013	referred to agriculture

Bill Amendments

Original

A (Active)

co-Sponsors

2013-S3910 - 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
2011-2012: S790
2015-2016: S3059
2017-2018: S562
2019-2020: S972, S4797
2021-2022: S2282
2023-2024: S6018

2013-S3910 - 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.

2013-S3910 - Sponsor Memo

                                BILL NUMBER:S3910

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  are
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.

New York State ranks among the top ten states in the  country  in  the
number  of  organic  farms.  In 2005 we had over 400 certified organic
producers farming almost 70,000 acres of crop and pasture land, and in
2006, that number  increased  again  to  over  580  certified  organic
producers. (New York State Department of Agriculture & Markets).

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:   2011,2012: S.790 Referred to Agriculture
2009,2010: S.2415A Referred 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  rolls  prepared  on  the basis of taxable status dates
occurring on or after January 1, 2014.

2013-S3910 - Bill Text download pdf

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

                                  3910

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 26, 2013
                               ___________

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
WHERE  THE  OWNER  OF  SUCH  LAND HAS FILED AN ANNUAL APPLICATION FOR AN
AGRICULTURAL ASSESSMENT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06846-01-3

S. 3910                             2

  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, 2014.

co-Sponsors

2013-S3910A (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
2011-2012: S790
2015-2016: S3059
2017-2018: S562
2019-2020: S972, S4797
2021-2022: S2282
2023-2024: S6018

2013-S3910A (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.

2013-S3910A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3910A

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 are
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 by adding a new subdivision 8.

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 2011, New York ranked third in total amount of organic farms in the
country with 597 organic farms. New York's certified organic farms
sold a total of $107 million in organically produced commodities,
including $38.5 million in crop sales and $68.3 million in sales of
livestock, poultry and their products. Average sales were $186,668 per
farm. Fifty-six percent, or $60.2 million of total organic sales in
New York were from milk from cows. Milk cow sales totaled $3.77
million. Crop sales included over $22.1 million from field crops,
$14.5 million from vegetables, and $1.36 million from fruit and
berries.(United States Department of Agriculture).

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:  2011,2012: S.790 Referred to Agriculture
2009,2010: S.2415A Referred to Agriculture 2008: S.7224/A.9866 Passed
the Senate

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to assessment rolls prepared on the basis of taxable status dates
occurring on or after January 1, 2015.

2013-S3910A (ACTIVE) - Bill Text download pdf

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

                                 3910--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 26, 2013
                               ___________

Introduced  by  Sens.  YOUNG,  RANZENHOFER,  TKACZYK  --  read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Agriculture  -- recommitted to the Committee on Agriculture in accord-
  ance with Senate Rule 6, sec. 8 -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06846-02-4

S. 3910--A                          2

PURSUANT TO THIS SECTION AND SECTION THREE HUNDRED SIX OF  THIS  ARTICLE
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, 2015.

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Senate Bill S3910A

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Sponsored By

Catharine Young

Archive: Last Bill Status - In Senate Committee Agriculture Committee

Bill Amendments

co-Sponsors

Michael H. Ranzenhofer

Cecilia Tkaczyk

2013-S3910 - Details

2013-S3910 - Summary

2013-S3910 - Sponsor Memo

2013-S3910 - Bill Text download pdf

co-Sponsors

Michael H. Ranzenhofer

Cecilia Tkaczyk

2013-S3910A (ACTIVE) - Details

2013-S3910A (ACTIVE) - Summary

2013-S3910A (ACTIVE) - Sponsor Memo

2013-S3910A (ACTIVE) - Bill Text download pdf

Comments