NY State Senate Bill 2015-S3059A

Senate Bill S3059A

2015-2016 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
Feb 08, 2016	print number 3059a
Feb 08, 2016	amend and recommit to agriculture
Jan 06, 2016	referred to agriculture
Feb 02, 2015	referred to agriculture

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S3059 - 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
2013-2014: S3910
2017-2018: S562
2019-2020: S972, S4797
2021-2022: S2282
2023-2024: S6018

2015-S3059 - 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.

2015-S3059 - Sponsor Memo

                                BILL NUMBER:S3059

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:


2013,2014: S.3910-A Referred to Agriculture
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, 2016.

2015-S3059 - Bill Text download pdf

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

                                  3059

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

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.
                                                           LBD06051-01-5

S. 3059                             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, 2016.

co-Sponsors

2015-S3059A (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
2013-2014: S3910
2017-2018: S562
2019-2020: S972, S4797
2021-2022: S2282
2023-2024: S6018

2015-S3059A (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.

2015-S3059A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3059A

 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 :

2015: S.3059 Referred to Agriculture
2013,2014: S.3910-A Referred to Agriculture
2009,2010: S.2415A Referred to Agriculture
2008: S.7224/A.9866 Referred to Agriculture
2011,2012: S.790 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 the first of January next succeeding such effective date.

2015-S3059A (ACTIVE) - Bill Text download pdf

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

                                 3059--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

Introduced  by Sens. YOUNG, RANZENHOFER -- read twice and ordered print-
  ed, and when printed to be committed to the Committee  on  Agriculture
  --  recommitted  to  the  Committee  on Agriculture in accordance 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.
                                                           LBD06051-02-6

S. 3059--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 the first of January next succeeding such effective date.

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Senate Bill S3059A

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Sponsored By

Catharine Young

Archive: Last Bill Status - In Senate Committee Agriculture Committee

Bill Amendments

co-Sponsors

Michael H. Ranzenhofer

2015-S3059 - Details

2015-S3059 - Summary

2015-S3059 - Sponsor Memo

2015-S3059 - Bill Text download pdf

co-Sponsors

Michael H. Ranzenhofer

2015-S3059A (ACTIVE) - Details

2015-S3059A (ACTIVE) - Summary

2015-S3059A (ACTIVE) - Sponsor Memo

2015-S3059A (ACTIVE) - Bill Text download pdf

Comments