S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1469
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 15, 2019
                                ___________
 
 Introduced by M. of A. WOERNER -- Multi-Sponsored by -- M. of A. CAHILL,
   DiPIETRO,  D'URSO,  GIGLIO,  GLICK, HAWLEY, LUPARDO, STIRPE, THIELE --
   read once and referred to the Committee on Agriculture
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01250-01-9

 A. 1469                             2
 
 change  in  acreage, whether land is added or removed, after the initial
 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,

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 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.