NY State Senate Bill 2019-S4799

Senate Bill S4799

2019-2020 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

download bill text pdf

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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to agriculture
Mar 26, 2019	referred to agriculture

co-Sponsors

2019-S4799 (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
2017-2018: S456
2021-2022: S2283
2023-2024: S4383

2019-S4799 (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.

2019-S4799 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4799

SPONSOR: JORDAN
 
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 merchan-
dising 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 talc 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:
2018-19: S.918 Referred to Agriculture
2017-18: S.456 Referred to Agriculture
2015,2016: 5.3075 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.

2019-S4799 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4799
 
                        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 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
 the processing of agricultural and  horticultural  commodities,  or  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD03006-01-9

 S. 4799                             2
 
 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.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S4799

Share this bill

Sponsored By

Daphne Jordan