senate Bill S2249

Amended

Establishes a working farmland property tax credit for owners of agricultural assessment land within agricultural districts

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Bill Status


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

  • 15 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / Jan / 2014
    • PRINT NUMBER 2249A

Summary

Establishes a working farmland property tax credit for owners of agricultural assessment land within agricultural districts.

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Bill Details

Versions:
S2249
S2249A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L; add Art 18-D §§972 - 972-i, Gen Muni L; amd §922, RPT L; amd §302, Ag & Mkts L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S789
2009-2010: S2416A
2007-2008: S5685A

Sponsor Memo

BILL NUMBER:S2249

TITLE OF BILL: An act to amend the tax law, the general municipal
law, the real property tax law and the agriculture and markets law, in
relation to the establishment of a working farmland property tax
credit for owners of agricultural assessment land within agricultural
districts

PURPOSE: To establish a working farmland property tax credit for
owners of agricultural assessment land within agricultural districts.

SUMMARY OF PROVISIONS: The Tax Law, General Municipal Law, Real
Property Tax Law and the Agriculture and Markets Law would be amended
to establish and structure program parameters for the Working Farmland
Tax Credit. In exchange for a commitment to keep land in active
agricultural use for eight years, an eligible landowner would be
eligible for a state income tax credit equal to the total amount paid
in school and local municipal property taxes less any credits claimed
under the Farmers' School Tax Credit program.

JUSTIFICATION: The Working Farmland Tax Credit would complement New
York's agricultural districts program by building a partnership
between New York State, local governments and agricultural land owners
to promote economic viability of our farm operations. The intent of
this program is to encourage rural economic growth by encouraging
active management of New York's agricultural land base and provide
local governments with an optional tool to help support farms and
complement their local land use policies. To date, four counties have
recommended this concept in their Agriculture and Farmland Protection
Plans.

LEGISLATIVE HISTORY: 2011,2012: S.789 Referred to Investigations &
Government Operations 2009,2010: S 2416A/A.7205A Reported to Finance
2007,2008: S.5685A Passed Senate

FISCAL IMPLICATIONS: Undetermined at this time.

EFFECTIVE DATE: 180 days after enactment into law and shall apply to
taxable years beginning on or after January 1, 2013.

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

                                  2249

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sens.  YOUNG, BONACIC, RANZENHOFER, SEWARD -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations

AN ACT to amend the tax law, the general municipal law, the real proper-
  ty tax law and the agriculture and markets law,  in  relation  to  the
  establishment  of a working farmland property tax credit for owners of
  agricultural assessment land within agricultural districts

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

  Section  1.  Legislative  intent. The legislature hereby finds, deter-
mines and declares that the New York agriculture industry has a substan-
tial impact on the overall economic health and well-being of the  state.
The state constitution provides that the policy of the state shall be to
encourage  the development and improvement of its agricultural lands for
the production of food and other agricultural products.  The  activities
of  farmers  and the protection of viable farmland provide many environ-
mental benefits to society, such as open space, scenic vistas,  wetlands
that  aid in water purification, plants that purify air, and food, water
and habitat for people, domestic animals and wildlife.  Therefore, it is
in the public interest to encourage the maintenance of existing farmland
and agricultural lands for farming purposes, thereby helping  to  ensure
the continued economic viability of farm operations.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
22-a to read as follows:
  22-A.  WORKING  FARMLAND PROPERTY TAX CREDIT. (A) GENERAL. IN THE CASE
OF A TAXPAYER THAT OWNS AGRICULTURAL ASSESSMENT LAND WHICH  IS  ELIGIBLE
FOR  THE  WORKING  FARMLAND  PROPERTY TAX CREDIT ESTABLISHED PURSUANT TO
ARTICLE EIGHTEEN-D OF THE GENERAL  MUNICIPAL  LAW  AND  AN  AGRICULTURAL
DISTRICT  ESTABLISHED PURSUANT TO ARTICLE TWENTY-FIVE-AA OF THE AGRICUL-
TURE AND MARKETS LAW, AND  THE  TAXPAYER  HAS  EXECUTED  A  COVENANT  TO
RESTRICT  THE USE OF SUCH LAND PURSUANT TO SECTION NINE HUNDRED SEVENTY-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06521-01-3

S. 2249                             2

TWO-G OF THE GENERAL MUNICIPAL LAW, THERE SHALL BE ALLOWED A CREDIT  FOR
THE  SCHOOL  DISTRICT,  TOWN  AND  COUNTY PROPERTY TAXES PAID DURING THE
TAXABLE YEAR ON SUCH LAND; PROVIDED, HOWEVER, THAT  THE  AMOUNT  OF  THE
CREDIT SHALL BE LIMITED TO THE TAXES PAID ON THE AGRICULTURAL ASSESSMENT
VALUE  OF  SUCH  LAND  AS CALCULATED BY THE ASSESSOR PURSUANT TO SECTION
THREE HUNDRED FIVE OR THREE HUNDRED SIX OF THE AGRICULTURE  AND  MARKETS
LAW.  IN  THE EVENT THAT AGRICULTURAL ASSESSMENT LAND IS REMOVED FROM AN
AGRICULTURAL DISTRICT PURSUANT TO ARTICLE TWENTY-FIVE-AA OF THE AGRICUL-
TURE AND MARKETS LAW, A TAXPAYER THAT OWNS SUCH LAND SHALL  CONTINUE  TO
BE  ELIGIBLE FOR THE CREDIT PROVIDED BY THIS SUBDIVISION FOR THE REMAIN-
DER OF THE TERM OF THE EIGHT YEAR COVENANT.
  (B) SCHOOL DISTRICT PROPERTY TAXES. FOR PURPOSES OF THIS  SUBDIVISION,
THE  TERM  "SCHOOL  DISTRICT  PROPERTY  TAXES" MEANS ALL PROPERTY TAXES,
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS, EXCLUSIVE  OF  PENAL-
TIES  AND  INTEREST, LEVIED FOR SCHOOL DISTRICT PURPOSES ON THE AGRICUL-
TURAL ASSESSMENT LAND OWNED BY THE TAXPAYER.
  (C) TOWN AND COUNTY PROPERTY TAXES. FOR PURPOSES OF THIS  SUBDIVISION,
THE  TERM  "TOWN  AND  COUNTY  PROPERTY TAXES" MEANS ALL PROPERTY TAXES,
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS, EXCLUSIVE  OF  PENAL-
TIES  AND  INTEREST, LEVIED FOR TOWN AND COUNTY PURPOSES ON THE AGRICUL-
TURAL ASSESSMENT LAND OWNED BY THE TAXPAYER.
  (D) AGRICULTURAL ASSESSMENT LAND. THE  TERM  "AGRICULTURAL  ASSESSMENT
LAND"  MEANS  LAND  WHICH RECEIVES OR IS ELIGIBLE TO RECEIVE AN AGRICUL-
TURAL ASSESSMENT FOR THE TAXABLE YEAR PURSUANT TO SECTION THREE  HUNDRED
FIVE  OR  THREE HUNDRED SIX OF THE AGRICULTURE AND MARKETS LAW. AGRICUL-
TURAL ASSESSMENT LAND ALSO INCLUDES LAND SET ASIDE OR  RETIRED  UNDER  A
FEDERAL SUPPLY MANAGEMENT OR SOIL CONSERVATION PROGRAM.
  (E) NONQUALIFIED USE OF AGRICULTURAL ASSESSMENT LAND. (1) NO CREDIT IN
CONVERSION  YEAR. IN THE EVENT THAT AGRICULTURAL ASSESSMENT LAND, OR ANY
PORTION OF SUCH LAND, IS CONVERTED TO  NONQUALIFIED  USE,  CREDIT  UNDER
THIS  SUBDIVISION SHALL NOT BE ALLOWED WITH RESPECT TO SUCH PROPERTY FOR
THE TAXABLE YEAR OF CONVERSION (THE CONVERSION YEAR).
  (2) CREDIT RECAPTURE. IF THE  CONVERSION  OF  AGRICULTURAL  ASSESSMENT
LAND, OR ANY PORTION OF SUCH LAND, TO NONQUALIFIED USE OCCURS DURING THE
PERIOD  OF  THE EIGHT TAXABLE YEARS FOLLOWING THE TAXABLE YEAR FOR WHICH
THE CREDIT UNDER THIS SUBDIVISION WAS LAST CLAIMED WITH RESPECT TO  SUCH
PROPERTY,  THE  CREDITS  ALLOWED  WITH  RESPECT TO SUCH PROPERTY FOR THE
TAXABLE YEARS PRIOR TO THE CONVERSION YEAR, MULTIPLIED  BY  TWO  HUNDRED
PERCENT, MUST BE ADDED BACK IN THE CONVERSION YEAR.
  (3)  EXCEPTION  TO RECAPTURE. SUBPARAGRAPH TWO OF THIS PARAGRAPH SHALL
NOT APPLY TO THE CONVERSION OF LAND WHERE THE CONVERSION IS BY REASON OF
INVOLUNTARY CONVERSION, WITHIN THE MEANING OF SECTION ONE THOUSAND THIR-
TY-THREE OF THE INTERNAL REVENUE CODE.
  (4) CONVERSION TO NONQUALIFIED USE. FOR PURPOSES  OF  THIS  PARAGRAPH,
CONVERSION TO NONQUALIFIED USE SHALL MEAN THAT SUCH LAND IS CONVERTED TO
A  USE  WHICH  WOULD DISQUALIFY SUCH LAND FOR AN AGRICULTURAL ASSESSMENT
UNDER SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF THE AGRICULTURE
AND MARKETS LAW.
  (F) IN NO EVENT SHALL THE  CREDIT  PROVIDED  IN  THIS  SUBDIVISION  BE
ALLOWED  IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN THE
HIGHER OF  THE AMOUNTS PRESCRIBED IN PARAGRAPHS (B) AND (C) OF  SUBDIVI-
SION  ONE  OF  THIS SECTION. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE
UNDER THIS SUBDIVISION  FOR ANY TAXABLE YEAR REDUCES  THE  TAX  TO  SUCH
AMOUNT,  ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE
CARRIED OVER TO THE FOLLOWING  YEAR OR YEARS AND MAY  BE  DEDUCTED  FROM
THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. PROVIDED, HOWEVER, IN LIEU OF

S. 2249                             3

CARRYING  OVER THE UNUSED PORTION OF SUCH CREDIT, THE TAXPAYER MAY ELECT
TO TREAT SUCH UNUSED PORTION AS AN  OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS    OF  SECTION  ONE  THOUSAND
EIGHTY-SIX OF THIS CHAPTER EXCEPT THAT NO INTEREST SHALL BE PAID ON SUCH
OVERPAYMENT.
  (G)  A TAXPAYER SHALL REDUCE CREDITS CLAIMED UNDER THIS SUBDIVISION BY
ANY CREDITS CLAIMED UNDER SUBDIVISION TWENTY-TWO OF THIS SECTION FOR THE
TAXABLE YEAR.
  S 3. Section 606 of the tax law is amended by adding a new  subsection
(n-1) to read as follows:
  (N-1)  WORKING  FARMLAND PROPERTY TAX CREDIT. (1) GENERAL. IN THE CASE
OF A TAXPAYER THAT OWNS AGRICULTURAL ASSESSMENT LAND WHICH IS LOCATED IN
AN AGRICULTURAL DISTRICT ESTABLISHED PURSUANT TO ARTICLE  TWENTY-FIVE-AA
OF  THE  AGRICULTURE  AND  MARKETS  LAW, AND THE TAXPAYER HAS EXECUTED A
COVENANT TO RESTRICT THE USE OF  SUCH  LAND  PURSUANT  TO  SECTION  NINE
HUNDRED  SEVENTY-TWO-G  OF  THE  GENERAL  MUNICIPAL  LAW, THERE SHALL BE
ALLOWED A CREDIT FOR THE SCHOOL DISTRICT, TOWN AND COUNTY PROPERTY TAXES
PAID DURING THE TAXABLE YEAR ON SUCH LAND; PROVIDED, HOWEVER,  THAT  THE
AMOUNT  OF THE CREDIT SHALL BE LIMITED TO THE TAXES PAID ON THE AGRICUL-
TURAL ASSESSMENT VALUE OF SUCH LAND AS CALCULATED BY THE ASSESSOR PURSU-
ANT TO SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF  THE  AGRICUL-
TURE  AND  MARKETS  LAW.  SUCH CREDIT SHALL BE ALLOWED AGAINST THE TAXES
IMPOSED BY THIS ARTICLE FOR THE TAXABLE  YEAR  REDUCED  BY  THE  CREDITS
PERMITTED  BY THIS ARTICLE. IF THE CREDIT EXCEEDS THE TAX AS SO REDUCED,
THE TAXPAYER MAY RECEIVE, AND THE COMPTROLLER, SUBJECT TO A  CERTIFICATE
OF  THE COMMISSIONER, SHALL PAY AS AN OVERPAYMENT, WITHOUT INTEREST, THE
AMOUNT OF SUCH EXCESS. IN THE EVENT THAT AGRICULTURAL ASSESSMENT LAND IS
REMOVED FROM AN AGRICULTURAL DISTRICT, A TAXPAYER THAT  OWNS  SUCH  LAND
SHALL  CONTINUE  TO BE ELIGIBLE FOR THE CREDIT PROVIDED BY THIS SUBDIVI-
SION FOR THE REMAINDER OF THE TERM OF THE EIGHT YEAR COVENANT.
  (2) SCHOOL DISTRICT PROPERTY TAXES. FOR PURPOSES OF  THIS  SUBSECTION,
THE  TERM  "SCHOOL  DISTRICT  PROPERTY  TAXES" MEANS ALL PROPERTY TAXES,
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS, EXCLUSIVE  OF  PENAL-
TIES  AND  INTEREST, LEVIED FOR SCHOOL DISTRICT PURPOSES ON THE AGRICUL-
TURAL ASSESSMENT LAND OWNED BY THE TAXPAYER.
  (3) TOWN AND COUNTY PROPERTY TAXES. FOR PURPOSES OF  THIS  SUBSECTION,
THE  TERM  "TOWN  AND  COUNTY  PROPERTY TAXES" MEANS ALL PROPERTY TAXES,
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS, EXCLUSIVE  OF  PENAL-
TIES  AND  INTEREST, LEVIED FOR TOWN AND COUNTY PURPOSES ON THE AGRICUL-
TURAL ASSESSMENT LAND OWNED BY THE TAXPAYER.
  (4) AGRICULTURAL ASSESSMENT LAND. THE  TERM  "AGRICULTURAL  ASSESSMENT
LAND"  MEANS  LAND  WHICH RECEIVES OR IS ELIGIBLE TO RECEIVE AN AGRICUL-
TURAL ASSESSMENT FOR THE TAXABLE YEAR PURSUANT TO SECTION THREE  HUNDRED
FIVE  OR  THREE HUNDRED SIX OF THE AGRICULTURE AND MARKETS LAW. AGRICUL-
TURAL ASSESSMENT LAND ALSO INCLUDES LAND SET ASIDE OR  RETIRED  UNDER  A
FEDERAL SUPPLY MANAGEMENT OR SOIL CONSERVATION PROGRAM.
  (5) NONQUALIFIED USE OF AGRICULTURAL ASSESSMENT LAND. (A) NO CREDIT IN
CONVERSION  YEAR. IN THE EVENT THAT AGRICULTURAL ASSESSMENT LAND, OR ANY
PORTION OF SUCH LAND, IS CONVERTED TO  NONQUALIFIED  USE,  CREDIT  UNDER
THIS  SUBSECTION  SHALL NOT BE ALLOWED WITH RESPECT TO SUCH LAND FOR THE
TAXABLE YEAR OF CONVERSION (THE CONVERSION YEAR).
  (B) CREDIT RECAPTURE. IF THE  CONVERSION  OF  AGRICULTURAL  ASSESSMENT
LAND, OR ANY PORTION OF SUCH LAND, TO NONQUALIFIED USE OCCURS DURING THE
PERIOD  OF  THE EIGHT TAXABLE YEARS FOLLOWING THE TAXABLE YEAR FOR WHICH
THE CREDIT UNDER THIS SUBSECTION WAS LAST CLAIMED WITH RESPECT  TO  SUCH
LAND,  THE  CREDITS  ALLOWED  WITH  RESPECT TO SUCH LAND FOR THE TAXABLE

S. 2249                             4

YEARS PRIOR TO THE CONVERSION YEAR, MULTIPLIED BY TWO  HUNDRED  PERCENT,
MUST BE ADDED BACK IN THE CONVERSION YEAR.
  (C)  EXCEPTION  TO RECAPTURE. SUBPARAGRAPH (B) OF THIS PARAGRAPH SHALL
NOT APPLY TO THE CONVERSION OF LAND WHERE THE CONVERSION IS BY REASON OF
INVOLUNTARY CONVERSION, WITHIN THE MEANING OF SECTION ONE THOUSAND THIR-
TY-THREE OF THE INTERNAL REVENUE CODE.
  (D) CONVERSION TO NONQUALIFIED USE. FOR PURPOSES  OF  THIS  PARAGRAPH,
CONVERSION TO NONQUALIFIED USE SHALL MEAN THAT SUCH LAND IS CONVERTED TO
A  USE  WHICH WOULD DISQUALIFY SUCH PROPERTY FOR AN AGRICULTURAL ASSESS-
MENT UNDER SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF THE  AGRI-
CULTURE AND MARKETS LAW.
  (6)  A  TAXPAYER SHALL REDUCE CREDITS CLAIMED UNDER THIS SUBSECTION BY
ANY CREDITS CLAIMED UNDER SUBSECTION (N) OF THIS SECTION FOR THE TAXABLE
YEAR.
  S 4. The general municipal law is amended by adding a new article 18-D
to read as follows:
                              ARTICLE 18-D
                  WORKING FARMLAND PROPERTY TAX CREDIT
SECTION 972. SHORT TITLE.
        972-A. STATEMENT OF LEGISLATIVE FINDINGS AND DECLARATION.
        972-B. DEFINITIONS.
        972-C. ELIGIBILITY CRITERIA FOR WORKING  FARMLAND  PROPERTY  TAX
                 CREDIT.
        972-D. ELIGIBILITY  CRITERIA FOR APPROVAL OF COUNTY AGRICULTURAL
                 AND FARMLAND PROTECTION PLANS.
        972-E. POWERS AND DUTIES OF THE COMMISSIONER.
        972-F. APPLICATION FOR ELIGIBILITY FOR DESIGNATION  AS  ELIGIBLE
                 FOR THE WORKING FARMLAND PROPERTY TAX CREDIT.
        972-G. REVIEW OF WORKING FARMLAND DESIGNATION.
        972-H. RESTRICTION OF LANDS TO AGRICULTURAL USES.
        972-I. ANNUAL REPORT.
  S  972.  SHORT  TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS
THE "WORKING FARMLAND PROPERTY TAX CREDIT ACT".
  S 972-A. STATEMENT OF LEGISLATIVE  FINDINGS  AND  DECLARATION.  IT  IS
HEREBY  FOUND AND DECLARED THAT THE CONSERVATION AND PROTECTION OF AGRI-
CULTURAL LANDS, AND THE  PROMOTION  OF  AGRICULTURE  AS  A  VITAL  LOCAL
RESOURCE  IS  OF STATEWIDE CONCERN. IT IS THE PUBLIC POLICY OF THE STATE
TO CONSERVE, PROTECT AND ENCOURAGE THE DEVELOPMENT  AND  IMPROVEMENT  OF
ITS  AGRICULTURAL  LAND  FOR  PRODUCTION  OF FOOD AND OTHER AGRICULTURAL
PRODUCTS. IT IS ALSO THE DECLARED POLICY OF THE STATE  TO  CONSERVE  AND
PROTECT  AGRICULTURAL  LANDS  AS VALUED NATURAL AND ECOLOGICAL RESOURCES
WHICH PROVIDE NEEDED OPEN SPACES FOR CLEAN AIR SHEDS,  AS  WELL  AS  FOR
AESTHETIC PURPOSES. IN ORDER TO ACCOMPLISH THESE GOALS IN THE CONTEXT OF
LOCAL PLANNING AND LAND USE DECISION-MAKING, IT IS DECLARED TO BE IN THE
INTEREST  OF  THE  STATE TO ESTABLISH AUTHORITY AT THE TOWNSHIP LEVEL TO
DESIGNATE THE TOWN AS ELIGIBLE FOR THE  WORKING  FARMLAND  PROPERTY  TAX
CREDIT  TO  PROVIDE INCENTIVES AND OTHERWISE ASSIST LANDOWNERS AND TOWNS
TO MUTUALLY ACHIEVE THESE GOALS.
  S 972-B. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING WORDS AND
TERMS SHALL HAVE THE FOLLOWING MEANINGS UNLESS THE CONTEXT  SHALL  INDI-
CATE ANOTHER OR DIFFERENT MEANING OR INTENT:
  (A) "APPLICANT" SHALL MEAN THE COUNTY SUBMITTING AN APPLICATION IN THE
MANNER AUTHORIZED BY THIS ARTICLE FOR DESIGNATION OF AN AREA AS ELIGIBLE
FOR THE WORKING FARMLAND PROPERTY TAX CREDIT.
  (B)  "COMMISSIONER"  SHALL  MEAN  THE  COMMISSIONER OF AGRICULTURE AND
MARKETS.

S. 2249                             5

  (C) "WORKING FARMLAND PROPERTY TAX CREDIT" SHALL MEAN A COUNTY  WITHIN
THE  STATE  THAT HAS  BEEN DESIGNATED AS ELIGIBLE FOR A WORKING FARMLAND
PROPERTY TAX CREDIT PURSUANT TO THIS ARTICLE.
  (D)  "COUNTY  AGRICULTURAL  AND FARMLAND PROTECTION PLAN" SHALL MEAN A
PLAN THAT HAS BEEN  ADOPTED BY A COUNTY  LEGISLATIVE  BODY  PURSUANT  TO
SECTION THREE HUNDRED TWENTY-FOUR OF THE AGRICULTURE AND MARKETS LAW.
  (E)  "AGRICULTURAL  AND FARMLAND PROTECTION BOARD" SHALL MEAN A COUNTY
AGRICULTURAL AND   FARMLAND PROTECTION  BOARD  ESTABLISHED  PURSUANT  TO
SECTION THREE HUNDRED TWO OF THE AGRICULTURE AND MARKETS LAW.
  (F)  "AGRICULTURAL  ASSESSMENT LAND" SHALL MEAN LAND WHICH RECEIVES OR
IS ELIGIBLE TO RECEIVE AN AGRICULTURAL ASSESSMENT FOR THE  TAXABLE  YEAR
PURSUANT  TO  SECTION  THREE  HUNDRED FIVE OR THREE   HUNDRED SIX OF THE
AGRICULTURE AND MARKETS LAW. AGRICULTURAL ASSESSMENT LAND ALSO  INCLUDES
LAND    SET  ASIDE  OR RETIRED UNDER A FEDERAL SUPPLY MANAGEMENT OR SOIL
CONSERVATION PROGRAM.
  S 972-C. ELIGIBILITY CRITERIA FOR WORKING FARMLAND PROPERTY TAX  CRED-
IT.   FOR DESIGNATION AS  ELIGIBLE FOR THE WORKING FARMLAND PROPERTY TAX
CREDIT, A COUNTY  SHALL  ADOPT  A  COUNTY  AGRICULTURAL    AND  FARMLAND
PROTECTION  PLAN  PURSUANT  TO  SECTION THREE HUNDRED TWENTY-FOUR OF THE
AGRICULTURE AND   MARKETS LAW OR ITS EQUIVALENT  AS  DETERMINED  BY  THE
COMMISSIONER.
  S  972-D. ELIGIBILITY CRITERIA FOR APPROVAL OF COUNTY AGRICULTURAL AND
FARMLAND PROTECTION  PLANS. COUNTY AGRICULTURAL AND FARMLAND  PROTECTION
PLANS  ADOPTED  BY  A COUNTY LEGISLATIVE BODY   PURSUANT TO THIS ARTICLE
SHALL COMPLY WITH SECTION THREE HUNDRED TWENTY-FOUR OF  THE  AGRICULTURE
AND MARKETS LAW AND SHALL INCLUDE BUT NOT BE LIMITED TO:
  (A) THE LOCATION OF ANY LAND OR AREAS PROPOSED TO BE PROTECTED;
  (B)  AN  ANALYSIS  OF  THE  FOLLOWING FACTORS CONCERNING ANY AREAS AND
LANDS PROPOSED TO  BE PROTECTED:
  (I) VALUE TO THE AGRICULTURAL ECONOMY OF THE COUNTY;
  (II) OPEN SPACE VALUE;
  (III) CONSEQUENCES OF POSSIBLE CONVERSION; AND
  (IV) LEVEL OF CONVERSION PRESSURE ON THE LANDS OR AREAS PROPOSED TO BE
PROTECTED;
  (C) AN EVALUATION OF THE EFFECT OF COUNTY PROGRAMS AND POLICIES ON THE
VIABILITY OF FARM OPERATIONS AND THE AVAILABILITY OF LAND  FOR  AGRICUL-
TURAL PRODUCTION;
  (D)  A DESCRIPTION OF THE ACTIVITIES, PROGRAMS AND STRATEGIES INTENDED
TO BE USED BY THE COUNTY TO PROMOTE CONTINUED AGRICULTURAL USE.
  S 972-E. POWERS AND  DUTIES  OF  THE  COMMISSIONER.  THE  COMMISSIONER
SHALL:
  (A)  PROMULGATE  REGULATIONS GOVERNING THE CRITERIA OF ELIGIBILITY FOR
WORKING FARMLAND PROPERTY TAX CREDIT  DESIGNATION  AND  THE  APPLICATION
PROCESS;
  (B)  RECEIVE  AND  REVIEW  APPLICATIONS FOR DESIGNATION OF COUNTIES AS
ELIGIBLE FOR THE WORKING FARMLAND PROPERTY TAX CREDIT;
  (C) REVIEW THE STATUS OF ANY COUNTY PREVIOUSLY DESIGNATED AS  ELIGIBLE
FOR THE WORKING FARMLAND PROPERTY TAX CREDIT; AND
  (D)  FILE  NOTICE OF THE DESIGNATION OR REVOCATION OF ELIGIBILITY OF A
COUNTY FOR THE WORKING FARMLAND PROPERTY TAX CREDIT WITH THE  APPLICANT,
THE  DEPARTMENT OF TAXATION AND FINANCE AND THE COMMISSIONER OF TAXATION
AND FINANCE.
  S 972-F. APPLICATION FOR ELIGIBILITY FOR DESIGNATION AS  ELIGIBLE  FOR
THE  WORKING FARMLAND PROPERTY TAX CREDIT. (A) A COUNTY LEGISLATIVE BODY
MAY ADOPT A RESOLUTION AUTHORIZING THE TOWN TO  PREPARE  AND  SUBMIT  AN
APPLICATION  TO THE COMMISSIONER FOR DESIGNATION OF THE COUNTY AS ELIGI-

S. 2249                             6

BLE FOR THE WORKING FARMLAND PROPERTY TAX CREDIT; AND  THE  ADOPTION  OF
SUCH  RESOLUTION BY THE COUNTY SHALL BE A PREREQUISITE TO THE SUBMISSION
OF AN APPLICATION FOR SUCH DESIGNATION. SUCH RESOLUTION SHALL INCLUDE  A
DESCRIPTION  OF  SUCH  AREA INCLUDING THE TAX MAP IDENTIFICATION NUMBERS
FOR ALL PARCELS THAT WOULD BE ELIGIBLE FOR THE WORKING FARMLAND PROPERTY
TAX CREDIT.
  (B) EACH APPLICATION SHALL:
  (I) BE PREPARED IN A MANNER AND FORM PRESCRIBED BY REGULATIONS PROMUL-
GATED BY THE COMMISSIONER, AND SHALL INCLUDE WRITTEN CONFIRMATION BY THE
COUNTY LEGISLATIVE BODY VERIFYING THAT THE INFORMATION CONTAINED IN  THE
APPLICATION  IS  ACCURATE  AND  COMPLETE TO THE BEST OF HIS OR HER KNOW-
LEDGE;
  (II) INCLUDE EVIDENCE OF THE ADOPTION OF  A  COUNTY  AGRICULTURAL  AND
FARMLAND PROTECTION PLAN OR ITS EQUIVALENT, WHICH HAS BEEN PREPARED IN A
MANNER AND FORM PRESCRIBED BY REGULATIONS PROMULGATED BY THE COMMISSION-
ER,  BY  THE  GOVERNING  BODY OF THE COUNTY WHICH IS APPLYING FOR DESIG-
NATION AS ELIGIBLE FOR THE WORKING FARMLAND PROPERTY TAX CREDIT;
  (III) INCLUDE A TAX MAP OR OTHER MAP OF THE COUNTY  WHICH  SETS  FORTH
THE  TAX  MAP  NUMBERS OF ALL PARCELS OF LAND THAT WOULD BE ELIGIBLE FOR
THE WORKING FARMLAND PROPERTY TAX CREDIT; AND
  (IV) INCLUDE A COPY OF THE REPORT OF THE COUNTY AGRICULTURAL AND FARM-
LAND PROTECTION BOARD.
  (C) WITHIN NINETY DAYS  AFTER  RECEIPT  OF  WRITTEN  NOTICE  FROM  THE
COMMISSIONER  THAT  AN  APPLICATION  FOR DESIGNATION AS ELIGIBLE FOR THE
WORKING FARMLAND PROPERTY TAX  CREDIT  HAS  BEEN  APPROVED,  THE  COUNTY
LEGISLATIVE  BODY  SHALL  COMMENCE  THE PROCESS TO ADOPT A COMPREHENSIVE
PLAN, OR AMEND AN EXISTING COMPREHENSIVE PLAN, PURSUANT TO  SECTION  TWO
HUNDRED  THIRTY-NINE-D  OF  THIS CHAPTER, TO INCLUDE THE COUNTY AGRICUL-
TURAL AND FARMLAND PROTECTION PLAN WHICH HAS BEEN ADOPTED BY THE  COUNTY
AGRICULTURAL  AND  FARMLAND PROTECTION BOARD AND APPROVED BY THE COMMIS-
SIONER PURSUANT TO THIS SECTION. THE WORKING FARMLAND PROPERTY TAX CRED-
IT SHALL NOT BE EFFECTIVE UNLESS THE  COUNTY'S  COMPREHENSIVE  PLAN,  OR
AMENDMENT   OF  SUCH  PLAN,  INCLUDES  SUCH  AGRICULTURAL  AND  FARMLAND
PROTECTION PLAN. THE WORKING  FARMLAND  PROPERTY  TAX  CREDIT  SHALL  BE
EFFECTIVE FOR THE TAX YEAR IMMEDIATELY UPON THE ADOPTION OF THE COUNTY'S
COMPREHENSIVE  PLAN, OR AMENDMENT OF SUCH PLAN, WHICH INCLUDES THE AGRI-
CULTURAL AND FARMLAND PROTECTION PLAN.
  (D) WITHIN THIRTY DAYS AFTER THE EFFECTIVE DATE OF THE  WORKING  FARM-
LAND  PROPERTY  TAX  CREDIT, THE COUNTY CLERK SHALL RECORD A COPY OF THE
TAX MAP OR OTHER MAP OF THE PARCELS THAT WOULD BE ELIGIBLE FOR THE WORK-
ING FARMLAND PROPERTY TAX CREDIT AS APPROVED BY THE COMMISSIONER  PURSU-
ANT TO THIS ARTICLE.
  S 972-G. REVIEW OF WORKING FARMLAND DESIGNATION. (A) THE COUNTY LEGIS-
LATIVE  BODY  MAY,  BY RESOLUTION, SUBMIT TO THE COMMISSIONER ONCE EVERY
EIGHT YEARS A REQUEST TO REVIEW  AN  EXISTING  WORKING  FARMLAND  DESIG-
NATION.  THE  RESOLUTION SHALL INCLUDE THE REASONS AND JUSTIFICATION FOR
THE PROPOSED REVIEW ALONG WITH THE TAX MAP OR OTHER MAP OF THE  ELIGIBLE
PARCELS.  THE  COMMISSIONER  SHALL REVIEW THE DESIGNATION SUBJECT TO THE
FOLLOWING PROVISIONS:
  (I) THE COMMISSIONER SHALL DETERMINE WHETHER A CHANGE IN CIRCUMSTANCES
HAS OCCURRED SINCE THE DESIGNATION OF ELIGIBILITY WHICH MAKES THE COUNTY
NO LONGER ELIGIBLE.
  (II) ANY DESIGNATION OF A COUNTY AS ELIGIBLE FOR THE WORKING  FARMLAND
PROPERTY  TAX CREDIT SHALL REMAIN IN EFFECT FOR A MINIMUM OF THREE YEARS
FROM THE EFFECTIVE DATE OF THE DESIGNATION.

S. 2249                             7

  (B) ANY REQUEST BY A COUNTY LEGISLATIVE BODY TO REMOVE THE  COUNTY  AS
ELIGIBLE FOR THE WORKING FARMLAND PROPERTY TAX CREDIT MUST INCLUDE PROOF
THAT  THE  COUNTY  PROVIDED  PUBLIC  NOTICE  OF  SUCH  PROPOSED REMOVAL,
PROVIDED INDIVIDUAL NOTICE IN WRITING TO PERSONS, AS LISTED ON THE  MOST
RECENT  ASSESSMENT  ROLLS,  WHOSE  LAND  IS  THE SUBJECT OF THE PROPOSED
REMOVAL AND HELD A PUBLIC HEARING AT LEAST  THIRTY  DAYS  PRIOR  TO  THE
REQUEST TO THE COMMISSIONER.
  (C)  PRIOR  TO  SUBMISSION  TO  THE  COMMISSIONER OF THE RESOLUTION TO
REMOVE THE COUNTY AS ELIGIBLE FOR  THE  WORKING  FARMLAND  PROPERTY  TAX
CREDIT,  THE  COUNTY  AGRICULTURAL  AND FARMLAND PROTECTION BOARD SHALL,
WITHIN FORTY-FIVE DAYS REPORT TO THE COUNTY LEGISLATIVE BODY ITS  RECOM-
MENDATIONS  CONCERNING  THE  PROPOSED REMOVAL OF ELIGIBILITY. THE COUNTY
LEGISLATIVE BODY SHALL PROVIDE A COPY OF THE REPORT, OR,  IN  THE  EVENT
THAT  NO  REPORT  IS  PROVIDED  BY  THE COUNTY AGRICULTURAL AND FARMLAND
PROTECTION BOARD, A STATEMENT OF THE FACTS AND CIRCUMSTANCES  CONCERNING
THE  COUNTY  LEGISLATIVE  BODY'S REFERRAL TO THE COUNTY AGRICULTURAL AND
FARMLAND PROTECTION BOARD, TO THE COMMISSIONER.
  (D) UPON THE REMOVAL OF ELIGIBILITY FOR THE WORKING FARMLAND  PROPERTY
TAX  CREDIT  AS  PROVIDED  IN  THIS SECTION, THE COMMISSIONER SHALL FILE
NOTICE OF SUCH ACTION AS REQUIRED BY SECTION NINE HUNDRED  SEVENTY-TWO-E
OF THIS ARTICLE.
  (E)  WITHIN  THIRTY  DAYS  AFTER  RECEIPT  OF  WRITTEN NOTICE FROM THE
COMMISSIONER THAT A REQUEST FOR REMOVAL OF THE WORKING FARMLAND PROPERTY
TAX CREDIT HAS BEEN APPROVED, THE COUNTY CLERK SHALL RECORD SUCH  NOTICE
RELATING TO THE PARCELS SO AFFECTED.
  S  972-H.  RESTRICTION  OF  LANDS TO AGRICULTURAL USES. (A) ANY COUNTY
WHICH IS ELIGIBLE FOR THE WORKING FARMLAND PROPERTY TAX CREDIT  PURSUANT
TO  THIS  ARTICLE  SHALL UTILIZE A COVENANT OR DEED RESTRICTION WITH THE
LANDOWNER TO LIMIT THE USE  OF  AGRICULTURAL  ASSESSMENT  LAND  FOR  THE
PURPOSE  OF  PRESERVING SUCH LAND SUBJECT TO THE CONDITIONS SET FORTH IN
THE COVENANT AND IN THIS ARTICLE. THE OWNER OF SUCH LAND  SHALL  FURNISH
THE COUNTY WITH SUCH INFORMATION AS THE COUNTY SHALL REQUIRE IN ORDER TO
ENABLE IT TO DETERMINE THE ELIGIBILITY OF THE LAND INVOLVED.
  (B)  IF  SUCH  A COVENANT IS MADE WITH ANY LANDOWNER, THE COUNTY SHALL
OFFER SUCH A COVENANT UNDER SIMILAR TERMS TO EVERY OTHER OWNER OF  AGRI-
CULTURAL  ASSESSMENT  LAND  LOCATED  IN  AN AGRICULTURAL DISTRICT IN THE
COUNTY.
  (C) EVERY COVENANT SHALL PROVIDE FOR THE EXCLUSION OF USES OTHER  THAN
AGRICULTURAL,  AND  OTHER  THAN THOSE COMPATIBLE WITH AGRICULTURAL USES,
FOR  THE DURATION OF THE COVENANT AND BE BINDING UPON, AND INURE TO  THE
BENEFIT OF, ALL SUCCESSORS IN INTEREST OF THE OWNER.
  (D)  EACH  COVENANT SHALL BE FOR A TERM OF EIGHT YEARS AND SHALL AUTO-
MATICALLY BE RENEWED EACH YEAR UNLESS THE LANDOWNER  FILES  NOTICE  WITH
THE COUNTY CLERK.
  (E)  NO  LATER  THAN TWENTY DAYS AFTER A COUNTY ENTERS INTO A COVENANT
WITH A LANDOWNER PURSUANT TO THIS SECTION, THE COUNTY CLERK SHALL RECORD
THE COVENANT, WHICH SHALL DESCRIBE THE LAND SUBJECT  THERETO,  INCLUDING
THE  TAX  MAP  IDENTIFICATION  NUMBER OR NUMBERS FOR SUCH LAND, TOGETHER
WITH A REFERENCE TO THE MAP SHOWING THE  LOCATION  OF  THE  AGRICULTURAL
DISTRICT  IN  WHICH  THE  PROPERTY LIES. FROM AND AFTER THE TIME OF SUCH
RECORDATION SUCH COVENANT  SHALL  IMPART  SUCH  NOTICE  THEREOF  TO  ALL
PERSONS AS IS AFFORDED BY THE RECORDING LAWS OF THIS STATE.
  (F)  THE COUNTY MAY BRING ANY ACTION IN COURT NECESSARY TO ENFORCE ANY
COVENANT, INCLUDING, BUT NOT LIMITED TO, AN ACTION TO ENFORCE THE COVEN-
ANT BY INJUNCTION.

S. 2249                             8

  S 972-I. ANNUAL REPORT. EACH COUNTY WHICH  BECOMES  ELIGIBLE  FOR  THE
WORKING  FARMLAND PROPERTY TAX CREDIT ESTABLISHED PURSUANT TO THIS ARTI-
CLE SHALL EVERY EIGHT YEARS FILE WITH THE COMMISSIONER AND  THE  COMMIS-
SIONER  OF TAXATION AND FINANCE A REPORT CONCERNING THE STATUS OF ELIGI-
BLE   AGRICULTURAL   LAND.   THE   REPORT  SHALL  INCLUDE  THE  TAX  MAP
IDENTIFICATION NUMBERS FOR ALL PARCELS IN THE COUNTY FOR WHICH  A  LAND-
OWNER HAS FILED A NON-AGRICULTURAL DEVELOPMENT COVENANT PURSUANT TO THIS
ARTICLE AND THE TOTAL NUMBER OF ACRES IN THE COUNTY WHICH ARE SUBJECT TO
SUCH  A  NON-AGRICULTURAL DEVELOPMENT COVENANT. IN THE EVENT THAT ANY OF
THESE PARCELS OF LAND HAVE BEEN CONVERTED TO A USE WHICH WOULD DISQUALI-
FY SUCH LAND FOR AN AGRICULTURAL ASSESSMENT UNDER SECTION THREE  HUNDRED
FIVE OR THREE HUNDRED SIX OF THE AGRICULTURE AND MARKETS LAW, THE REPORT
SHALL IDENTIFY SUCH PARCELS.
  S 5. Paragraph (a) of subdivision 1 of section 922 of the real proper-
ty  tax  law  is  amended  by  adding a new subparagraph (xv) to read as
follows:
  (XV) A STATEMENT AS TO WHETHER THE PARCEL IS ELIGIBLE  FOR  A  WORKING
FARMLAND  PROPERTY  TAX CREDIT CREATED PURSUANT TO ARTICLE EIGHTEEN-D OF
THE GENERAL MUNICIPAL LAW.
  S 6. Subdivision 1 of section 302 of the agriculture and  markets  law
is amended by adding a new paragraph (f) to read as follows:
  (F) THE COUNTY AGRICULTURAL AND FARMLAND PROTECTION BOARD SHALL ADVISE
THE COUNTY LEGISLATIVE BODY IN RELATION TO THE PROPOSED ESTABLISHMENT OR
REVIEW  OF ANY WORKING FARMLAND PROPERTY TAX CREDIT ESTABLISHED PURSUANT
TO ARTICLE EIGHTEEN-D OF THE GENERAL  MUNICIPAL  LAW.  THE  BOARD  SHALL
RENDER  EXPERT  ADVICE  RELATING  TO  THE  DESIRABILITY  OF SUCH ACTION,
INCLUDING ADVICE AS TO THE NATURE OF FARMING AND FARM  RESOURCES  WITHIN
THE  COUNTY  AND  THE  EXTENT  TO WHICH IT IS CONSISTENT WITH THE COUNTY
AGRICULTURAL AND FARMLAND PROTECTION PLAN THAT  MAY  HAVE  BEEN  ADOPTED
PURSUANT  TO  SECTION  THREE  HUNDRED TWENTY-FOUR OF THE AGRICULTURE AND
MARKETS LAW.
  S 7. This act shall take effect on the one hundred eightieth day after
it shall have become a law and shall apply to taxable years beginning on
or after January 1, 2013. Provided that any rule or regulation necessary
for the timely implementation of the  provisions  of  this  act  on  its
effective date may be promulgated on or before such effective date.

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