Assembly Bill A5306

2021-2022 Legislative Session

Provides a real property tax exemption to agricultural lands that are used for certain purposes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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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2021-A5306 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §481-a, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A3604
2011-2012: A3625
2013-2014: A2426
2015-2016: A2350
2017-2018: A911
2019-2020: A1791
2023-2024: A2380

2021-A5306 (ACTIVE) - Summary

Provides a real property tax exemption to agricultural lands that are used for certain purposes.

2021-A5306 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5306
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 12, 2021
                                ___________
 
 Introduced by M. of A. ANGELINO -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN  ACT  to  amend the real property tax law, in relation to providing a
   real property tax exemption on lands  used  for  certain  agricultural
   purposes; and providing for the repeal of such provisions upon expira-
   tion thereof

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 481-a to read as follows:
   § 481-A. TAX EXEMPTION FOR CERTAIN AGRICULTURAL LANDS. 1. REAL PROPER-
 TY  THAT  IS SUBJECT TO ASSESSMENT UNDER SECTION THREE HUNDRED FOUR-A OF
 THE AGRICULTURE AND MARKETS LAW SHALL BE EXEMPT  FROM  TAXATION  TO  THE
 EXTENT OF ONE HUNDRED PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR
 VILLAGE,  TOWN, PART TOWN, SPECIAL DISTRICT, CITY, OR COUNTY PURPOSES OR
 SCHOOL DISTRICTS, EXCLUSIVE OF SPECIAL ASSESSMENTS, IF SUCH PROPERTY  IS
 USED  IN THE PRODUCTION OF BIO-ENERGY CROPS THAT ARE INTENDED FOR USE AS
 ALTERNATIVE FUEL.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO A PROPERTY OWNER UNLESS SUCH
 OWNER PROVIDES THE TAXING AUTHORITY  WITH  PROOF,  SATISFACTORY  TO  THE
 OFFICE  OF  REAL  PROPERTY  SERVICES,  THAT  SUCH LANDS ARE USED FOR THE
 PURPOSES DESCRIBED IN SUBDIVISION ONE OF THIS SECTION.
   3. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
 ING  SUCH  EXEMPTION  ON  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
 PRESCRIBED BY THE STATE BOARD.
   4. FOR PURPOSES OF THIS SECTION, "BIO-ENERGY CROPS" SHALL  MEAN  CROPS
 GROWN SPECIFICALLY FOR CELLULOSIC ETHANOL PROCESSING.
   §  2.  This  act shall take effect immediately and shall expire and be
 deemed repealed five years after such effective date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09125-01-1

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