S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 6889                                                  A. 9172

                      S E N A T E - A S S E M B L Y

                             March 26, 2014
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation  to  providing  a
  real  property  tax  exemption for protected agricultural land use for
  food production

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 481-a to read as follows:
  S 481-A.  TAXATION  OF  PROTECTED  AGRICULTURAL  LAND  USED  FOR  FOOD
PRODUCTION. 1. AS USED IN THIS SECTION:
  (A)  "PROTECTED  AGRICULTURAL  LAND"  SHALL  MEAN LAND ENCUMBERED BY A
CONSERVATION EASEMENT PURSUANT TO SECTION TWO HUNDRED FORTY-SEVEN OF THE
GENERAL MUNICIPAL LAW OR TITLE THREE OF ARTICLE FORTY-NINE OF THE  ENVI-
RONMENTAL CONSERVATION LAW, WHERE SUCH EASEMENT PROVIDES (I) AN AFFIRMA-
TIVE  DUTY  TO FARM THE PROTECTED AGRICULTURAL LAND FOR FOOD PRODUCTION;
(II) SUCH LAND MAY ONLY BE SOLD TO ANOTHER BONA FIDE FARMER  ENGAGED  IN
FOOD  PRODUCTION;  (III)  SUCH LAND MAY ONLY BE SOLD AT ITS AGRICULTURAL
VALUE FOR FOOD PRODUCTION; AND (IV) SUCH  LAND  IS  SUBJECT  TO  A  PLAN
PURSUANT TO THE STATE AGRICULTURAL ENVIRONMENTAL MANAGEMENT PROGRAM.
  (B)  "FOOD  PRODUCTION" SHALL MEAN THE PRODUCTION OF: (I) FIELD CROPS,
INCLUDING BUT NOT LIMITED TO CORN, WHEAT, OATS, RYE, BARLEY, HAY,  POTA-
TOES  AND DRY BEANS. FRUITS, INCLUDING BUT NOT LIMITED TO APPLES, PEACH-
ES, GRAPES, CHERRIES AND BERRIES; (II)  VEGETABLES,  INCLUDING  BUT  NOT
LIMITED  TO  TOMATOES,  SNAP BEANS, CABBAGE, CARROTS, BEETS, AND ONIONS;
(III) LIVESTOCK AND LIVESTOCK PRODUCTS, INCLUDING  BUT  NOT  LIMITED  TO
CATTLE,  SHEEP,  HOGS, GOATS, POULTRY, FARMED DEER, FARMED BUFFALO, MILK
AND EGGS; (IV) MAPLE SAP; AND (V) AQUACULTURE  PRODUCTS,  INCLUDING  BUT
NOT LIMITED TO FISH, FISH PRODUCTS, WATER PLANTS AND SHELLFISH.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14086-01-4
              

S. 6889                             2                            A. 9172

  2.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF THIS CHAPTER, PROTECTED
AGRICULTURAL LAND USED FOR FOOD PRODUCTION, AS DEFINED IN PARAGRAPH  (B)
OF SUBDIVISION ONE OF THIS SECTION, SHALL BE EXEMPT FROM TAXATION.
  S 2. This act shall take effect immediately.