S T A T E O F N E W Y O R K
________________________________________________________________________
1154
2023-2024 Regular Sessions
I N S E N A T E
January 10, 2023
___________
Introduced by Sens. HINCHEY, MAY -- 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 lowering
the qualification amounts of acreage and annual sales for agricultural
assessments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The opening paragraph and paragraphs b, f, h, i, j, k, l,
and n of subdivision 4 of section 301 of the agriculture and markets
law, the opening paragraph as amended by chapter 344 of the laws of
2012, paragraphs b and f as amended by chapter 445 of the laws of 2002,
paragraph h as amended by chapter 587 of the laws of 2005, paragraph i
as added by chapter 252 of the laws of 2004, paragraph j as added by
chapter 256 of the laws of 2006, paragraph k as added by chapter 341 of
the laws of 2008, paragraph l as added by chapter 384 of the laws of
2011, and paragraph n as added by chapter 192 of the laws of 2018, are
amended to read as follows:
"Land used in agricultural production" means not less than [seven]
FIVE 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] FIVE thousand dollars or more; or,
not less than [seven] FIVE 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] FIVE 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:
b. Land of not less than [seven] FIVE acres used as a single operation
for the production for sale of crops, livestock or livestock products,
exclusive of woodland products, which does not independently satisfy the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04205-01-3
S. 1154 2
gross sales value requirement, where such land was used in such
production for the preceding two years and currently is being so used
under a written rental arrangement of five or more years in conjunction
with land which is eligible for an agricultural assessment.
f. Land of not less than [seven] FIVE acres used as a single operation
in the preceding two years for the production for sale of crops, live-
stock or livestock products of an average gross sales value of [ten]
FIVE thousand dollars or more, or land of less than [seven] FIVE acres
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 fifty thousand dollars or more.
h. Land that is owned or rented by a farm operation in its first or
second year of agricultural production, or, in the case of a commercial
horse boarding operation in its first or second year of operation, that
consists of (1) not less than [seven] FIVE acres used as a single opera-
tion for the production for sale of crops, livestock or livestock
products of an annual gross sales value of [ten] FIVE thousand dollars
or more; or (2) less than [seven] FIVE acres used as a single operation
for the production for sale of crops, livestock or livestock products of
an annual gross sales value of fifty thousand dollars or more; or (3)
land situated under a structure within which crops, livestock or live-
stock products are produced, provided that such crops, livestock or
livestock products have an annual gross sales value of (i) [ten] FIVE
thousand dollars or more, if the farm operation uses seven or more acres
in agricultural production, or (ii) fifty thousand dollars or more, if
the farm operation uses less than [seven] FIVE acres in agricultural
production; or (4) not less than [seven] FIVE acres used as a single
operation to support a commercial horse boarding operation with annual
gross receipts of [ten] FIVE thousand dollars or more.
i. Land of not less than [seven] FIVE acres used as a single operation
for the production for sale of orchard or vineyard crops when such land
is used solely for the purpose of planting a new orchard or vineyard and
when such land is also owned or rented by a newly established farm oper-
ation in its first, second, third or fourth year of agricultural
production.
j. Land of not less than [seven] FIVE acres used as a single operation
for the production and sale of Christmas trees when such land is used
solely for the purpose of planting Christmas trees that will be made
available for sale, whether dug for transplanting or cut from the stump
and when such land is owned or rented by a newly established farm opera-
tion in its first, second, third, fourth or fifth year of agricultural
production.
k. Land used to support an apiary products operation which is owned by
the operation and consists of (i) not less than [seven] FIVE acres nor
more than ten acres 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] FIVE thousand dollars
or more or (ii) less than [seven] FIVE acres used as a single operation
in the preceding two years for the production for sale of crops, live-
stock or livestock products of an average gross sales value of fifty
thousand dollars or more. The land used to support an apiary products
operation shall include, but not be limited to, the land under a struc-
ture within which apiary products are produced, harvested and stored for
sale; and a buffer area maintained by the operation between the opera-
tion and adjacent landowners. Notwithstanding any other provision of
this subdivision, rented land associated with an apiary products opera-
S. 1154 3
tion is not eligible for an agricultural assessment based on this para-
graph.
l. Land that is owned or rented by a farm operation in its first or
second year of agricultural production or in the case of a commercial
equine operation, in its first or second year of operation, that
consists of not less than [seven] FIVE acres and stabling at least ten
horses, regardless of ownership, that receives [ten] FIVE thousand
dollars or more in gross receipts annually from fees generated through
the provision of commercial equine activities including, but not limited
to riding lessons, trail riding activities or training of horses or
through the production for sale of crops, livestock, and livestock
products, or through both the provision of such commercial equine activ-
ities and such production. Under no circumstances shall this subdivision
be construed to include operations whose primary on site function is
horse racing.
n. Land of not less than [seven] FIVE acres used as a single operation
for the production for sale of hops when such land is used solely for
the purpose of planting a new hopyard and when such land is also owned
or rented by a newly established farm operation in its first, second,
third or fourth year of agricultural production.
§ 2. Subdivisions 13 and 14 of section 301 of the agriculture and
markets law, subdivision 13 as amended by chapter 587 of the laws of
2005 and subdivision 14 as amended by chapter 120 of the laws of 2010,
are amended to read as follows:
13. "Commercial horse boarding operation" means an agricultural enter-
prise, consisting of at least [seven] FIVE acres and boarding at least
ten horses, regardless of ownership, that receives [ten] FIVE thousand
dollars or more in gross receipts annually from fees generated either
through the boarding of horses or through the production for sale of
crops, livestock, and livestock products, or through both such boarding
and such production. Under no circumstances shall this subdivision be
construed to include operations whose primary on site function is horse
racing. Notwithstanding any other provision of this subdivision, a
commercial horse boarding operation that is proposed or in its first or
second year of operation may qualify as a farm operation if it is an
agricultural enterprise, consisting of at least [seven] FIVE acres, and
boarding at least ten horses, regardless of ownership, by the end of the
first year of operation.
14. "Timber operation" means the on-farm production, management,
harvesting, processing and marketing of timber grown on the farm opera-
tion into woodland products, including but not limited to logs, lumber,
posts and firewood, provided that such farm operation consists of at
least [seven] FIVE acres and produces for sale crops, livestock or live-
stock products of an annual gross sales value of [ten] FIVE thousand
dollars or more and that the annual gross sales value of such processed
woodland products does not exceed the annual gross sales value of such
crops, livestock or livestock products.
§ 3. Subdivision 18 of section 301 of the agriculture and markets law,
as added by chapter 384 of the laws of 2011 and as renumbered by chap-
ter 35 of the laws of 2016, is amended to read as follows:
18. "Commercial equine operation" means an agricultural enterprise,
consisting of at least [seven] FIVE acres and stabling at least ten
horses, regardless of ownership, that receives [ten] FIVE thousand
dollars or more in gross receipts annually from fees generated through
the provision of commercial equine activities including, but not limited
to riding lessons, trail riding activities or training of horses or
S. 1154 4
through the production for sale of crops, livestock, and livestock
products, or through both the provision of such commercial equine activ-
ities and such production. Under no circumstances shall this subdivision
be construed to include operations whose primary on site function is
horse racing. Notwithstanding any other provision of this subdivision,
an agricultural enterprise that is proposed or in its first or second
year of operation may qualify as a commercial equine operation if it
consists of at least [seven] FIVE acres and stables at least ten horses,
regardless of ownership, by the end of the first year of operation.
§ 4. Paragraph e of subdivision 1 of section 305 of the agriculture
and markets law, as amended by chapter 385 of the laws of 1994, as
further amended by subdivision (d) of section 1 of part W of chapter 56
of the laws of 2010 and as relettered by chapter 35 of the laws of 2016,
is amended to read as follows:
e. Notwithstanding any inconsistent general, special or local law to
the contrary, if a natural disaster, act of God, or continued adverse
weather conditions shall destroy the agricultural production and such
fact is certified by the cooperative extension service and, as a result,
such production does not produce an average gross sales value of [ten]
FIVE thousand dollars or more, the owner may nevertheless qualify for an
agricultural assessment provided the owner shall substantiate in such
manner as prescribed by the commissioner of taxation and finance that
the agricultural production initiated on such land would have produced
an average gross sales value of [ten] FIVE thousand dollars or more but
for the natural disaster, act of God or continued adverse weather condi-
tions.
§ 5. This act shall take effect immediately.