BILL NUMBER: S6185

SPONSOR: HINCHEY
 
TITLE OF BILL:

An act to amend the agriculture and markets law, in relation to includ-
ing certain lands used in single operation for the production of tree
nuts in the definition of agricultural land

 
PURPOSE:

This bill clarifies the definition of fruit in agricultural and markets
law to be inclusive of tree nuts, and clarifies that land used to
produce tree nuts for sale could qualify for agricultural assessments.

 
SUMMARY OF PROVISIONS:

Section 1: Amends paragraph b of subdivision 2 of section 301 of the
agriculture and markets law to define fruits to be inclusive of tree
nuts.

Section 2: Amends subdivision 4 of section 301 of the agriculture and
              

markets law to include land used to grow tree nuts, including land used
to grow tree nuts in years one through six before the trees may reason-
ably produce a crop, to be included in the definition of land used in
agricultural production.

Section 3: Establishes the effective date.

 
JUSTIFICATION:

Agricultural assessors may determine the viability of an agricultural
operation when determining if land qualifies for an agricultural assess-
ment and related tax benefits. While existing agriculture and markets
law clarifies that fruits of any kind are qualifying crops for agricul-
tural assessments, confusion has been reported regarding the eligibility
of tree nuts specifically. Tree nuts fall within the botanical defi-
nition of fruits, and the language of this law shall be amended to
reflect this fact and avoid any further and future delay in agricultural
assessments for our tree nut farmers.

Tree nuts are also notably slow to grow and bear a marketable quantity
of fruit. Therefore, an additional section of the law must be updated to
ensure that land growing young tree nut orchards for the purpose of
commercial sale may also qualify for an agricultural assessment.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

None to State.

 
EFFECTIVE DATE:
This act shall take effect immediately.