NY State Senate Bill 2015-S3075

Senate Bill S3075

2015-2016 Legislative Session

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production

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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 06, 2016	referred to agriculture
Feb 02, 2015	referred to agriculture

co-Sponsors

2015-S3075 (ACTIVE) - Details

Current Committee:: Senate Agriculture
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
2013-2014: S2674
2017-2018: S456
2019-2020: S918, S4799
2021-2022: S2283
2023-2024: S4383

2015-S3075 (ACTIVE) - Summary

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

2015-S3075 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3075

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 1: 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 2: 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.

Section 3: Sets for the effective date.

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.

Since a ten-year tax exemption would save farmers money, this bill
encourages farmers to invest in structures they may not have if they
did not have the exemption. Farmers would be more willing to expand
into a value-added initiative, because they would be temporarily
sheltered from taxes on their new developments. By doing this, they
would be making their farms more economically sustainable and
eventually be able to provide more tax revenue to the state of New
York.

LEGISLATIVE HISTORY:

2103,2014: S.2674A Referred to Local Government
2011,2012: S.778 Referred to Agriculture
2009,2010: S.2414 Referred to Agriculture
2007,2008: S.5678 Referred to Agriculture

FISCAL IMPLICATIONS:

None to the state. Since the bill only covers the value of new farm
construction, there would be no negative impact on local revenues.

EFFECTIVE DATE:


Effective immediately and shall apply to assessment rolls prepared on
the basis of taxable status dates occurring on or after such date.

2015-S3075 (ACTIVE) - Bill Text download pdf

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

                                  3075

                       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 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
of agricultural and horticultural commodities, or the retail merchandis-
ing  of  such  commodities; (b) structures and buildings used to provide

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06006-01-5

S. 3075                             2

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
including those structures and buildings used for the storage  of  bees.
For purposes of this section, this shall not include those structures or
buildings  and portions thereof used for the sale of maple syrup or sale
of honey and beeswax. The term  "structures  and  buildings"  shall  not
include  silos, bulk milk tanks or coolers, or manure storage and handl-
ing facilities as such terms are used in section  four  hundred  eighty-
three-a of this title.
  S 3. 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 such date.

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Senate Bill S3075

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Sponsored By

Catharine Young