senate Bill S4261

Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands

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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

  • 18 / Mar / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 22 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 12 / Jun / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 12 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1341
  • 13 / Jun / 2013
    • PASSED SENATE
  • 13 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 13 / Jun / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 20 / May / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 02 / Jun / 2014
    • 1ST REPORT CAL.1070
  • 03 / Jun / 2014
    • 2ND REPORT CAL.
  • 09 / Jun / 2014
    • ADVANCED TO THIRD READING
  • 18 / Jun / 2014
    • PASSED SENATE
  • 18 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 18 / Jun / 2014
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.

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Bill Details

See Assembly Version of this Bill:
A6501
Versions:
S4261
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง483, RPT L

Sponsor Memo

BILL NUMBER:S4261

TITLE OF BILL: An act to amend the real property tax law, in relation
to exemption from taxation of structures and buildings essential to
the operation of agricultural and horticultural lands

PURPOSE OR GENERAL IDEA OF BILL: This bill recognizes the
contributions of commercial equine operations to agriculture in New
York State by providing these operations with eligibility for the
current ten-year real property tax exemption for indoor riding arenas,
as part of structures and buildings essential to the operation of
agricultural and horticultural lands.

SUMMARY OF SPECIFIC PROVISIONS: Amends Subdivision 2 of section 483
of the Real Property Tax Law to expand the definition of "structures
and buildings" to include commercial equine operations, as defined in
section 301 of the Agriculture and Markets Law.

Amends Subdivision 8 of section 483 of the Real Property Tax Law to
expand the term "agricultural and horticultural" to include commercial
equine operations, as defined in section 301 of the Agricultural and
Markets Law.

JUSTIFICATION: Commercial equine operations already have access to
agricultural district protections and agricultural assessment tax
relief if they consist of at least seven acres, stable ten horses
regardless of ownership and gross $10,000. This legislation would
further extend benefits, already enjoyed by all other types of farms,
to these operations.

According to the National Agricultural Statistical Service's (NASS)
Equine Survey from 2005 (the latest survey available), there are
approximately 200,000 horses in New York, with a value of $1.83
billion, Overall, total equine-related assets, held by owners, are
valued at approximately $10 billion.

Total annual revenue to the New York economy from equine businesses is
approximately $450 million annually. A large portion of this total
comes from revenues generated by providing equine services, such as
boarding, trail riding, riding lessons, training and therapeutic
riding.

PRIOR LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS : Minimal.

EFFECTIVE DATE: This act will take effect immediately.

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

                                  4261

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 18, 2013
                               ___________

Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to exemption from
  taxation of structures and buildings essential  to  the  operation  of
  agricultural and horticultural lands

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

  Section 1. Subdivisions 2 and 8 of section 483 of  the  real  property
tax law, subdivision 2 as amended by chapter 540 of the laws of 2007 and
subdivision 8 as amended by chapter 411 of the laws of 2001, are amended
to read as follows:
  2.  The  term "structures and buildings" shall include: (a) structures
and buildings or portions thereof used directly and exclusively  in  the
raising  and  production  for  sale  of  agricultural  and horticultural
commodities or necessary for the storage thereof, but not structures and
buildings or portions thereof used for the  processing  of  agricultural
and  horticultural  commodities,  or  the  retail  merchandising of such
commodities; (b) structures and buildings used to  provide  housing  for
regular  and  essential  employees  and their immediate families who are
primarily employed in connection with the operation  of  lands  actively
devoted  to agricultural and horticultural use, but not including struc-
tures and buildings occupied as a residence by  the  applicant  and  his
immediate  family;  (c) structures and buildings used as indoor exercise
arenas exclusively for training and exercising horses in connection with
the raising and production for sale of  agricultural  and  horticultural
commodities  or in connection with a commercial horse boarding operation
OR COMMERCIAL EQUINE OPERATION as defined in section three  hundred  one
of  the  agriculture  and markets law. For purposes of this section, the
term "indoor exercise arenas" shall not include riding academies or dude
ranches THAT DO NOT MEET THE DEFINITION OF COMMERCIAL  EQUINE  OPERATION
AS  DEFINED  IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09505-02-3

S. 4261                             2

LAW; (d) structures and buildings used in the production of maple syrup;
(e) structures and buildings used in the production of honey and beeswax
including those structures and buildings used for the storage  of  bees.
For purposes of this section, this shall not include those structures or
buildings  and portions thereof used for the sale of maple syrup or sale
of honey and beeswax. The term  "structures  and  buildings"  shall  not
include  silos, bulk milk tanks or coolers, or manure storage and handl-
ing facilities as such terms are used in section  four  hundred  eighty-
three-a of this title.
  8.  As used in this section, the term "agricultural and horticultural"
shall include the activity of raising, breeding and  boarding  of  live-
stock,  including  commercial  horse  boarding operations AND COMMERCIAL
EQUINE OPERATIONS, AS DEFINED IN SECTION THREE HUNDRED ONE OF THE  AGRI-
CULTURE AND MARKETS LAW.
  S 2. This act shall take effect immediately.

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