senate Bill S2249A

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:S2249A

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:

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
ox after January 1, 2014. 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.

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

                                 2249--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced by Sens. YOUNG, BONACIC, RANZENHOFER, SEWARD, TKACZYK -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Investigations and Government Operations  --  recommitted
  to  the  Committee  on  Investigations  and  Government  Operations in
  accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06521-02-4

S. 2249--A                          2

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-
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

S. 2249--A                          3

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
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).

S. 2249--A                          4

  (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
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:

S. 2249--A                          5

  (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.
  (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,

S. 2249--A                          6

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-
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:

S. 2249--A                          7

  (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.
  (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

S. 2249--A                          8

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 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, 2014. 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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