S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2675
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 19, 2021
                                ___________
 
 Introduced  by  M.  of  A.  WOERNER,  STIRPE,  GLICK,  LUPARDO,  SAYEGH,
   WILLIAMS, DiPIETRO, J. M. GIGLIO, BRABENEC, NORRIS, WALCZYK,  B. MILL-
   ER, MANKTELOW -- Multi-Sponsored by -- M. of A. CAHILL, HAWLEY, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01155-01-1

 A. 2675                             2
 
 request.  The  landowner  must apply for agricultural assessment for any
 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. Paragraph (i) of subdivision 1 of section 104 of the real proper-
 ty tax law, as amended by section 1 of subpart D of part J of chapter 59
 of the laws of 2019, is amended and a new paragraph (j) is added to read
 as follows:
   (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,
 advisory appraisals, and  the  certification  of  assessors  and  county
 directors  or  real  property tax services, subject to the provisions of
 subdivision five of this section[.]; AND

 A. 2675                             3
 
   (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.