S T A T E O F N E W Y O R K
________________________________________________________________________
7878--A
Cal. No. 672
I N S E N A T E
March 6, 2018
___________
Introduced by Sens. FUNKE, HELMING -- read twice and ordered printed,
and when printed to be committed to the Committee on Agriculture --
reported favorably from said committee, ordered to first and second
report, ordered to a third reading, amended and ordered reprinted,
retaining its place in the order of third reading
AN ACT to amend the agriculture and markets law and the real property
tax law, in relation to permitting agricultural assessment applica-
tions to be submitted electronically
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph a of subdivision 1 of section 305 of the agricul-
ture and markets law, as amended by chapter 160 of the laws of 2012, is
amended to read as follows:
a. Any owner of land used in agricultural production within an agri-
cultural district shall be eligible for an agricultural assessment
pursuant to this section. If an applicant rents land from another for
use in conjunction with the applicant's land for the production for sale
of crops, livestock or livestock products, the gross sales value of such
products produced on such rented land shall be added to the gross sales
value of such products produced on the land of the applicant for
purposes of determining eligibility for an agricultural assessment on
the land of the applicant. Such assessment shall be granted only upon an
annual application by the owner of such land on a form prescribed by the
commissioner of taxation and finance; provided, however, that after the
initial grant of agricultural assessment the annual application shall be
on a form, THROUGH PAPER OR ELECTRONIC SUBMISSION, prescribed by the
commissioner of taxation and finance and shall consist of only a certif-
ication by the landowner that the landowner continues to meet the eligi-
bility requirements for receiving an agricultural assessment and seeks
an agricultural assessment for the same acreage that initially received
an agricultural assessment. The landowner shall maintain records docu-
menting such eligibility which shall be provided to the assessor upon
request. The landowner must apply for agricultural assessment for any
change in acreage, whether land is added or removed, after the initial
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14978-05-8
S. 7878--A 2
grant of agricultural assessment. Any new owner of the land who wishes
to receive an agricultural assessment shall make an initial application
for such assessment. Such applications shall be on a form prescribed by
the commissioner of taxation and finance. The applicant shall furnish to
the assessor such information as the commissioner of taxation and
finance shall require, including classification information prepared for
the applicant's land or water bodies used in agricultural production by
the soil and water conservation district office within the county, and
information demonstrating the eligibility for agricultural assessment of
any land used in conjunction with rented land as specified in paragraph
b of subdivision four of section three hundred one of this article. Such
application shall be filed with the assessor of the assessing unit on or
before the appropriate taxable status date; provided, however, that (i)
in the year of a revaluation or update of assessments, as those terms
are defined in section one hundred two of the real property tax law, the
application may be filed with the assessor no later than the thirtieth
day prior to the day by which the tentative assessment roll is required
to be filed by law; or (ii) an application for such an assessment may be
filed with the assessor of the assessing unit after the appropriate
taxable status date but not later than the last date on which a petition
with respect to complaints of assessment may be filed, where failure to
file a timely application resulted from: (a) a death of the applicant's
spouse, child, parent, brother or sister, (b) an illness of the appli-
cant or of the applicant's spouse, child, parent, brother or sister,
which actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician, or (c) the occurrence of a natural
disaster, including, but not limited to, a flood, or the destruction of
such applicant's residence, barn or other farm building by wind, fire or
flood. If the assessor is satisfied that the applicant is entitled to an
agricultural assessment, the assessor shall approve the application and
the land shall be assessed pursuant to this section. Not less than ten
days prior to the date for hearing complaints in relation to assess-
ments, the assessor shall mail to each applicant, who has included with
the application at least one self-addressed, pre-paid envelope, a notice
of the approval or denial of the application. Such notice shall be on a
form prescribed by the commissioner of taxation and finance which shall
indicate the manner in which the total assessed value is apportioned
among the various portions of the property subject to agricultural
assessment and those other portions of the property not eligible for
agricultural assessment as determined for the tentative assessment roll
and the latest final assessment roll. Failure to mail any such notice or
failure of the owner to receive the same shall not prevent the levy,
collection and enforcement of the payment of the taxes on such real
property.
§ 2. Paragraphs (h) and (i) of subdivision 1 of section 104 of the
real property tax law, as added by section 1 of part U of chapter 61 of
the laws of 2011, are amended and a new paragraph (j) is added to read
as follows:
(h) The issuance of taxpayer notices required by law, including
sections five hundred eight, five hundred ten, five hundred ten-a, five
hundred eleven, five hundred twenty-five and five hundred fifty-one-a
through five hundred fifty-six-b of this chapter; [and]
(i) The furnishing of notices and certificates under this chapter
relating to state equalization rates, residential assessment ratios,
special franchise assessments, railroad ceilings, taxable state lands,
S. 7878--A 3
advisory appraisals, and the certification of assessors and county
directors or real property tax services[.]; AND
(J) THE FILING OF APPLICATIONS FOR AGRICULTURAL ASSESSMENTS.
§ 3. This act shall take effect on the ninetieth day after it shall
have become a law. Effective immediately, the addition, amendment and/or
repeal of any rule or regulation necessary for the implementation of
this act on its effective date are authorized to be made and completed
on or before such date.
