NY State Senate Bill 2017-S456

Senate Bill S456

2017-2018 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 03, 2018	referred to agriculture
Jan 04, 2017	referred to agriculture

co-Sponsors

2017-S456 (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
2015-2016: S3075
2019-2020: S918, S4799
2021-2022: S2283
2023-2024: S4383

2017-S456 (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.

2017-S456 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S456

 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 forth 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 :

2015,2016: S.3075 Referred to Agriculture
2013,2014: 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.

2017-S456 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    456
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 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:
   §  2.  Subdivision  2  of section 483 of the real property tax law, as
 amended by chapter 35 of the  laws  of  2016,  is  amended  to  read  as
 follows:
   2.  The  term  "structures and buildings" shall include: (a) permanent
 and impermanent structures, including trellises and  pergolas,  made  of
 metal,  string  or wood, 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 INCLUDING structures and buildings or portions thereof used for

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD05936-01-7

 S. 456                              2
 
 the  processing  of  agricultural  and horticultural commodities, or the
 retail merchandising 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 including 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  agri-
 cultural  and  horticultural commodities or in connection with a commer-
 cial horse boarding operation as defined in section three hundred one of
 the agriculture 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  struc-
 tures 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, handl-
 ing and treatment facilities as such terms  are  used  in  section  four
 hundred eighty-three-a of this title.
   § 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 S456

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Sponsored By

Catharine Young