NY State Senate Bill 2019-S4797

Senate Bill S4797

2019-2020 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

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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 08, 2020	referred to agriculture
Mar 26, 2019	referred to agriculture

co-Sponsors

2019-S4797 (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
2015-2016: S3059
2017-2018: S562
2021-2022: S2282
2023-2024: S6018

2019-S4797 (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.

2019-S4797 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4797

SPONSOR: JORDAN
 
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 dedi-
cated 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 live stock,
poultry and their products. Average sales were 4186,668 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:
2019: S.972 Referred to Agriculture
2018: S.562 Committed to Rules
2017: S.562 Passed Senate
2016: S.3059-A Referred to Agriculture
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: 5.790 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.

2019-S4797 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4797
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 26, 2019
                                ___________
 
 Introduced by Sens. JORDAN, 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.

                                                            LBD03736-01-9

 S. 4797                             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.
   § 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 S4797

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