S T A T E O F N E W Y O R K
2011-2012 Regular Sessions
I N S E N A T E
January 5, 2011
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Consumer Protection
AN ACT to amend the agriculture and markets law, in relation to the
administration of property tax assessments for certain orchards and
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The closing paragraph of subdivision 7 of section 305 of
the agriculture and markets law, as added by chapter 229 of the laws of
2010, is amended to read as follows:
In administering this subdivision, the portion of the value of land
eligible for such real property tax exemption shall be determined based
on the average per acre assessment of all [agricultural land of the
specific tax parcel as reported in a form approved by the state board of
real property services] TILLABLE ACREAGE OF THE SPECIFIC TAX PARCEL.
S 2. 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.