Assembly Bill A9557

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9557
 
                           I N  A S S E M B L Y
 
                              March 16, 2022
                                ___________
 
 Introduced by M. of A. WOERNER, LUPARDO -- read once and referred to the
   Committee on Real Property Taxation
 
 AN  ACT  to  amend  the  real  property  tax law and the agriculture and
   markets law, in relation to taxation of  agricultural  structures  and
   agricultural land
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivisions 2 and 3 of section 483 of  the  real  property
 tax  law,  subdivision  2  as amended by chapter 35 of the laws of 2016,
 paragraph (e) of subdivision 2 as amended by chapter 160 of the laws  of
 2021,  subdivision 3 as added by chapter 1092 of the laws of 1968 and as
 renumbered by chapter 797 of the laws of 1992, are 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 structures and buildings or portions thereof used for the processing
 of agricultural and horticultural commodities, or the retail merchandis-
 ing 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  includ-
 ing  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 agricultural  and
 horticultural  commodities  or  in  connection  with  a commercial horse
 boarding operation as defined in section three hundred one of the  agri-
 culture  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, royal jelly,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15014-01-2
 A. 9557                             2
 
 bee pollen, propolis and beeswax including those structures  and  build-
 ings  used  for  the storage of bees. For purposes of this section, this
 shall not include those structures or  buildings  and  portions  thereof
 used for the sale of maple syrup or sale of honey and beeswax; (F) SOLAR
 PANELS,  PROVIDED THAT THE LAND UPON WHICH THE PANELS ARE INSTALLED MUST
 ALSO BE USED TO GRAZE SHEEP.  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. The term "lands actively devoted to agricultural  or  horticultural
 use"  shall mean lands not less than five acres in area actually used in
 bona  fide  agricultural  and  horticultural  production  and  operation
 carried  on  for profit. WITH RESPECT TO LAND USED FOR BOTH SOLAR PANELS
 AND SHEEP GRAZING INCOME MUST BE DERIVED FROM THE ANIMAL AGRICULTURE.
   § 2. Subdivision 4 of section 301 of the agriculture and  markets  law
 is amended by adding a new paragraph g-1 to read as follows:
   G-1.  LAND  UPON  WHICH  IS CONSTRUCTED SOLAR PANELS AND WHICH IS ALSO
 USED FOR THE GRAZING OF SHEEP, PROVIDED THAT THE SALES OF  CROPS,  LIVE-
 STOCK  OR  LIVESTOCK PRODUCTS ARE OF AN AVERAGE GROSS SALES VALUE OF TEN
 THOUSAND DOLLARS OR MORE.
   § 3. Subdivision 8 of section 301 of the agriculture and markets  law,
 as  amended  by  chapter  797 of the laws of 1992, is amended to read as
 follows:
   8. "Conversion" means an outward or affirmative act changing  the  use
 of agricultural land and shall not mean (I) the nonuse or idling of such
 land,  OR  (II)  THE ADDITION OF SOLAR PANELS TO LAND ALSO USED TO GRAZE
 SHEEP.
   § 4. This act shall take effect immediately.