senate Bill S1952

Signed by Governor

Decreases the allowable base percentage change in agriculture assessment value from ten percent to two percent of the preceding year

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 09 / Jan / 2013
    • REFERRED TO AGRICULTURE
  • 12 / Feb / 2013
    • 1ST REPORT CAL.75
  • 27 / Feb / 2013
    • 2ND REPORT CAL.
  • 28 / Feb / 2013
    • ADVANCED TO THIRD READING
  • 30 / May / 2013
    • PASSED SENATE
  • 30 / May / 2013
    • DELIVERED TO ASSEMBLY
  • 30 / May / 2013
    • REFERRED TO AGRICULTURE
  • 18 / Jun / 2013
    • SUBSTITUTED FOR A165
  • 18 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.287
  • 18 / Jun / 2013
    • PASSED ASSEMBLY
  • 18 / Jun / 2013
    • RETURNED TO SENATE
  • 09 / Oct / 2013
    • DELIVERED TO GOVERNOR
  • 21 / Oct / 2013
    • SIGNED CHAP.385

Summary

Decreases the allowable base percentage change in agriculture assessment value from ten percent to two percent of the preceding year.

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Bill Details

See Assembly Version of this Bill:
A165
Versions:
S1952
Legislative Cycle:
2013-2014
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd ยง304-a, Ag & Mkts L
Versions Introduced in 2011-2012 Legislative Cycle:
S6609, A9499

Sponsor Memo

BILL NUMBER:S1952

TITLE OF BILL: An act to amend the agriculture and markets law, in
relation to agricultural assessment values

PURPOSE: This bill amends the agriculture and markets law in relation
to agricultural assessments by reducing the cap on the amount of
change that may occur in the value of the base agricultural assessment
value from ten percent to two percent of the value of the preceding
year.

SUMMARY:

Section one amends the agriculture and markets law, section 304-a (g)
by reducing the cap in the amount of change in the base agricultural
assessment value for any given year from ten percent to two percent of
the base agricultural assessment value of the preceding year.

Section two provides the effective date.

JUSTIFICATION: Farmers have been seeing alarming increases in their
property taxes for farmland because of increases in their farmland
assessments or "agricultural assessments". New York established its
agricultural assessment program to keep rising property assessments,
particularly in high pressure development areas, from forcing farmers
out of business and eroding acres of open, working green space from
the State's landscape.

Agricultural assessments have been increasing because the "base rate"
per farm acre utilized in the assessment formula - or the starting
point for assessing farm land - has been rising. Even under a 2%
property tax cap, farmland property taxes can still see significant
increases even when the local municipal tax rate stays low. While the
tax rate may not increase, the higher assessed values will be the
factor that drives farmland property taxes higher until they reach
unsustainable levels.

Currently, there is a 10% cap in place which is mitigating extreme and
forceful increases in base rate values, but this is only a minor
moderation. Agricultural assessments have and are projected to
continue to increase above the 10% cap for the foreseeable future and
will force many farm families to reconsider their ability to operate
in New York State.

As a land-intensive business, New York has one of the highest property
tax burdens in the nation which puts the State at a distinct disadvan-
tage with other states. The average property tax per farm acre of
$26.21 is far higher than the national average of $6.75 per farm acre
and even higher than California which is $25.18 per farm acre. A 2%
tax cap on annual agricultural assessment increases will keep New
York's family farms on their land and maintain the nutritious, high
quality local food network that the State's consumers expect.

HISTORY: S6609 of 2012 - passed Senate

FISCAL IMPLICATIONS: None to State.


EFFECTIVE DATE: Immediately.

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

                                  1952

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  RITCHIE,  DeFRANCISCO, GALLIVAN, GRIFFO, MAZIARZ,
  RANZENHOFER, SEWARD, VALESKY, YOUNG -- 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 agricul-
  tural assessment values

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

  Section  1. Paragraph g of subdivision 4 of section 304-a of the agri-
culture and markets law, as added by chapter 68 of the laws of 2007,  is
amended to read as follows:
  g.  Notwithstanding any other provision of this section to the contra-
ry, in no event shall the change in  the  base  agricultural  assessment
value  for  any given year exceed [ten] TWO percent of the base agricul-
tural assessment value of the preceding year.
  S 2. This act shall take effect immediately.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04924-01-3

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