NY State Senate Bill 2021-S4100

Senate Bill S4100

2021-2022 Legislative Session

Relates to agricultural assessments on property which is converted for purposes of oil or gas exploration or solar development

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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 05, 2022	referred to agriculture
Feb 02, 2021	referred to agriculture

co-Sponsors

2021-S4100 (ACTIVE) - Details

Current Committee:: Senate Agriculture
Law Section:: Agriculture and Markets Law
Laws Affected:: Amd §§301, 305 & 306, Ag & Mkts L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S7603
2023-2024: S4853

2021-S4100 (ACTIVE) - Summary

Provides that property receiving an agricultural assessment which is converted for purposes of oil or gas exploration shall be subject to payments equaling five times the taxes saved in the last year in which the land benefited from an agricultural assessment; exempts property converted for solar development from such payments.

2021-S4100 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4100

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the agriculture and markets law, in relation to payments
associated with the conversion of land subject to an agricultural
assessment by virtue of oil or gas exploration or extraction activity or
solar development

 
PURPOSE:

To provide an exemption from tax payments for renewable land develop-
ment.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1- Amends subdivision 5 of section 301 of the agriculture and
markets law by removing oil and gas and adding solar to the definition
of activities provided a tax exemption for development.

Section 2 - Amends subparagraph (iv) of paragraph d of subdivision 1 of
section 305 of the agriculture and markets law by removing oil and gas
and adding solar to the kinds of activities that an agricultural parcel
within an agricultural district can be converted into and still retain
the property tax exemption.

Section 3 - Amends paragraph c of subdivision 2 of section 306 of the
agriculture and markets law by removing oil and gas and adding solar to
the kinds of activities that an agricultural parcel outside of an agri-
cultural district can be converted into and still retain the property
tax exemption.

Section 4 - The commissioner, in consultation with the DEC and NYSERDA,
shall make regulations within 180 days of the effective date which
protect and preserve certain federally-designated important farmlands
and encourage solar development on marginal soils.

Section 5 - Effective date.

 
EXISTING LAW:

Currently, there is a property tax exemption for activities related to
the exploration, development, and extraction of oil, gas, and wind.
Solar development is currently not included.

 
JUSTIFICATION:

Through the Climate Leadership and Community Protection Act (CLCPA), New
York has committed to an ambitious goal of net zero greenhouse gas emis-
sions by 2050. In addition, the CLCPA sets a generation target of 100%
emissions-free energy by 2040, with 6000 megawatts of solar energy
generation by 2025.

The agricultural districts law currently incentivizes oil, natural gas,
and wind energy exploration by allowing a property tax exemption for
that purpose. Solar development does not enjoy the same exemption. By
adding solar and removing oil and natural gas, this exemption would both
incentivize the continued use of such agricultural land as a renewable
resource and allow farmers to transition more marginal or unusable land
to a productive use that protects the environment while providing farm-
ers with an additional source of income.

The CLCPA sets a target of achieving a carbon-free energy system by
2040, with an interim goal of generating 70 percent of the state's elec-
tricity needs from renewable resources by 2030. Reaching these ambitious
targets requires a substantial increase in renewable generation, includ-
ing solar. Agriculture is a strong partner in the effort to protect the
environment and address climate change. It is very important to incen-
tivize development of lands within the state towards renewable sources
of energy, and the conversion of lands with marginal soil quality
presents a unique opportunity to create new solar generation while
protecting productive farmland and good soil quality in the state.

 
PRIOR LEGISLATIVE HISTORY:

2019/20 57603 - REFERRED TO AGRICULTURE

 
FISCAL IMPLICATIONS:

None to the state.

 
EFFECTIVE DATE:
This act shall take effect on the sixtieth 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 effective date.

2021-S4100 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4100
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 2, 2021
                                ___________
 
 Introduced  by Sens. PARKER, HARCKHAM -- read twice and ordered printed,
   and when printed to be committed to the Committee on Agriculture
 
 AN ACT to amend the agriculture and markets law, in relation to payments
   associated with the conversion of  land  subject  to  an  agricultural
   assessment  by virtue of oil or gas exploration or extraction activity
   or solar development
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 5 of section 301 of the agriculture and markets
 law,  as  amended by chapter 565 of the laws of 2003, is amended to read
 as follows:
   5.  "[Oil,  gas]  SOLAR  or  wind   [exploration,]   development   [or
 extraction]  activities"  means the installation and use of fixtures and
 equipment which are necessary for  the  [exploration,]  development  [or
 extraction]  of  [oil,  natural gas] SOLAR or wind energy, including BUT
 NOT LIMITED TO, access roads, [drilling apparatus,  pumping  facilities,
 pipelines,] SOLAR PANELS and wind turbines.
   §  2. Subparagraph (iv) of paragraph d of subdivision 1 of section 305
 of the agriculture and markets law, as amended by  chapter  565  of  the
 laws of 2003, is amended to read as follows:
   (iv)  If  such land or any portion thereof is converted to a use other
 than for agricultural production by virtue of [oil, gas] SOLAR  or  wind
 [exploration,]  development,  [or extraction activity] or by virtue of a
 taking by eminent domain or other involuntary proceeding  other  than  a
 tax  sale,  the  land  or  portion  so converted shall not be subject to
 payments. If the land so converted  constitutes  only  a  portion  of  a
 parcel  described  on  the assessment roll, the assessor shall apportion
 the assessment, and adjust the agricultural assessment  attributable  to
 the  portion of the parcel not subject to such conversion by subtracting
 the proportionate part of the agricultural  assessment  attributable  to
 the  portion so converted. Provided further that land within an agricul-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD08319-01-1

 S. 4100                             2
 
 tural district and eligible for an agricultural assessment shall not  be
 considered  to  have been converted to a use other than for agricultural
 production solely due to the conveyance of  [oil,  gas]  SOLAR  or  wind
 rights associated with that land.
   §  3.  Paragraph  c of subdivision 2 of section 306 of the agriculture
 and markets law, as amended by chapter 565  of  the  laws  of  2003,  is
 amended to read as follows:
   c. If such land or any portion thereof is converted by virtue of [oil,
 gas]  SOLAR or wind [exploration,] development, [or extraction activity]
 or by virtue of a taking by eminent domain or other involuntary proceed-
 ing other than a tax sale, the land or portion so converted shall not be
 subject to payments. If land so converted constitutes only a portion  of
 a  parcel described on the assessment roll, the assessor shall apportion
 the assessment, and adjust the agricultural assessment  attributable  to
 the  portion of the parcel not subject to such conversion by subtracting
 the proportionate part of the agricultural  assessment  attributable  to
 the portion so converted. Provided further that land outside an agricul-
 tural  district  and eligible for an agricultural assessment pursuant to
 this section shall not be considered to have been  converted  to  a  use
 other  than  for agricultural production solely due to the conveyance of
 [oil, gas] SOLAR or wind rights associated with that land.
   § 4. The commissioner of agriculture and markets, in consultation with
 the commissioner of environmental conservation and the  New  York  state
 energy  research  and  development  authority,  shall within one hundred
 eighty days of the effective date  of  this  section,  make  regulations
 regarding  the conversion of lands subject to an agricultural assessment
 by virtue of solar development, which protect  and  preserve  prime  and
 unique  farmland  and farmland of statewide importance as such terms are
 defined in 7 C.F.R. § 657.5, encourage the development of  solar  activ-
 ities on marginal soils, and minimize the loss of forested land.
   §  5.  This  act  shall take effect on the sixtieth 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 effective date.

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Senate Bill S4100

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Sponsored By

Kevin S. Parker