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

                                  2350

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 16, 2015
                               ___________

Introduced  by M. of A. CROUCH, HAWLEY, OAKS -- Multi-Sponsored by -- M.
  of A. BARCLAY, BUTLER, DUPREY, FINCH, KOLB, LOPEZ,  RAIA,  TEDISCO  --
  read once and referred to the Committee on Real Property Taxation

AN  ACT  to  amend the real property tax law, in relation to providing a
  real property tax exemption on lands  used  for  certain  agricultural
  purposes; and providing for the repeal of such provisions upon expira-
  tion thereof

  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 481-a to read as follows:
  S 481-A. TAX EXEMPTION FOR CERTAIN AGRICULTURAL LANDS. 1. REAL PROPER-
TY  THAT  IS SUBJECT TO ASSESSMENT UNDER SECTION THREE HUNDRED FOUR-A OF
THE AGRICULTURE AND MARKETS LAW SHALL BE EXEMPT  FROM  TAXATION  TO  THE
EXTENT OF ONE HUNDRED PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR
VILLAGE,  TOWN, PART TOWN, SPECIAL DISTRICT, CITY, OR COUNTY PURPOSES OR
SCHOOL DISTRICTS, EXCLUSIVE OF SPECIAL ASSESSMENTS, IF SUCH PROPERTY  IS
USED  IN THE PRODUCTION OF BIO-ENERGY CROPS THAT ARE INTENDED FOR USE AS
ALTERNATIVE FUEL.
  2. SUCH EXEMPTION SHALL NOT BE GRANTED TO A PROPERTY OWNER UNLESS SUCH
OWNER PROVIDES THE TAXING AUTHORITY  WITH  PROOF,  SATISFACTORY  TO  THE
OFFICE  OF  REAL  PROPERTY  SERVICES,  THAT  SUCH LANDS ARE USED FOR THE
PURPOSES DESCRIBED IN SUBDIVISION ONE OF THIS SECTION.
  3. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
PRESCRIBED BY THE STATE BOARD.
  4. FOR PURPOSES OF THIS SECTION, "BIO-ENERGY CROPS" SHALL  MEAN  CROPS
GROWN SPECIFICALLY FOR CELLULOSIC ETHANOL PROCESSING.
  S  2.  This  act shall take effect immediately and shall expire and be
deemed repealed five years after such effective date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05121-01-5