S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4964
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 27, 2023
                                ___________
 
 Introduced  by  M.  of  A.  BLANKENBUSH -- 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 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 and paragraph (e)  as  amended
 by chapter 160 of the laws of 2021, 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.
                                                            LBD06847-01-3
              

 A. 4964                             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,
 royal jelly, bee pollen, propolis and beeswax including those structures
 and  buildings  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.  The term "structures and buildings" shall not  include  silos,
 bulk  milk  tanks  or coolers, or manure storage, handling 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.