senate Bill S4770A

Signed by Governor

Relates to property tax benefits for anaerobic digestion of agricultural waste

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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

  • 23 / Apr / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jun / 2013
    • 1ST REPORT CAL.1055
  • 05 / Jun / 2013
    • 2ND REPORT CAL.
  • 10 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2013
    • AMENDED ON THIRD READING (T) 4770A
  • 20 / Jun / 2013
    • PASSED SENATE
  • 20 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 20 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 21 / Jun / 2013
    • SUBSTITUTED FOR A7982
  • 21 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.662
  • 21 / Jun / 2013
    • PASSED ASSEMBLY
  • 21 / Jun / 2013
    • RETURNED TO SENATE
  • 19 / Jul / 2013
    • DELIVERED TO GOVERNOR
  • 31 / Jul / 2013
    • SIGNED CHAP.272

Summary

Relates to property tax benefits for anaerobic digestion of agricultural waste.

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Bill Details

See Assembly Version of this Bill:
A7982
Versions:
S4770
S4770A
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง483-a & 487, RPT L

Sponsor Memo

BILL NUMBER:S4770A

TITLE OF BILL: An act to amend the real property tax law, in relation
to property tax benefits for anaerobic digestion of agricultural waste

PURPOSE:

To clarify that "manure storage and handling facilities" shall include
anaerobic digesters for the purposes of Real Property Tax Law 483-a.

SUMMARY OF PROVISIONS:

Section 1 includes anaerobic digesters in the definition of "manure
storage and handling facilities."

Section 2 increases to one thousand kilowatts the rated capacity of
equipment defined as "farm waste electric generating equipment", and
provides that manure materials comprise fifty-percent of the weight of
the feedstock digested by anaerobic digestion on an annual basis.

JUSTIFICATION:

Anaerobic digesters provide sustainable management of organic waste,
create a source of renewable energy, and provide an economic benefit
to our agricultural industry. This bill does not add an additional tax
exemption for these digesters; it only clarifies the general
understanding of Real Property Tax Law 483-a and ensures the language
of the law is aligned with New York's policy of promoting anaerobic
digesters. Without specific guidance, the courts may not include
anaerobic digesters in the definition of "manure storage and handling
facilities." This would thwart investment in anaerobic digesters,
resulting in the loss of environmental and economic benefits to New
York State.

LEGISLATIVE HISTORY:

New bill

FISCAL IMPLICATIONS:

None to the state

EFFECTIVE DATE:

Immediately

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

                                 4770--A
    Cal. No. 1055

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 23, 2013
                               ___________

Introduced by Sens. GALLIVAN, MAZIARZ, RITCHIE -- read twice and ordered
  printed,  and  when  printed to be committed to the Committee on Local
  Government -- reported favorably from said committee, ordered to first
  and second report, ordered to a third  reading,  amended  and  ordered
  reprinted, retaining its place in the order of third reading

AN  ACT  to amend the real property tax law, in relation to property tax
  benefits for anaerobic digestion of agricultural waste

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

  Section  1.  Subdivision  1  of section 483-a of the real property tax
law, as amended by chapter 449 of the laws of 1995, is amended  to  read
as follows:
  1. Structures permanently affixed to agricultural land for the purpose
of preserving and storing forage in edible condition[,]; farm feed grain
storage  bins[,]; commodity sheds[,]; manure storage [and], handling AND
TREATMENT facilities, INCLUDING COMPOSTING  OR  ANAEROBIC  DIGESTION  OF
AGRICULTURAL  MATERIALS,  SUCH  AS  LIVESTOCK MANURE AND FARMING WASTES,
FOOD RESIDUALS OR OTHER ORGANIC WASTES ASSOCIATED WITH  FOOD  PRODUCTION
OR CONSUMPTION WITH AT LEAST FIFTY PERCENT BY WEIGHT OF ITS FEEDSTOCK ON
AN  ANNUAL  BASIS BEING LIVESTOCK MANURE, FARMING WASTES AND CROPS GROWN
SPECIFICALLY FOR USE AS ANAEROBIC DIGESTION OR COMPOSTING FEEDSTOCK  AND
INCLUDING  ANY EQUIPMENT NECESSARY TO THE PROCESS OF PRODUCING, COLLECT-
ING, STORING, CLEANING AND CONVERTING BIOGAS INTO FORMS  OF  ENERGY  AND
TRANSPORTING  BIOGAS  OR ENERGY ON-SITE; and bulk milk tanks and coolers
used to hold milk awaiting shipment to market shall be exempt from taxa-
tion, special ad valorem levies and special assessments.    "FOOD  RESI-
DUALS"  MEANS  ORGANIC  MATERIAL,  INCLUDING,  BUT  NOT LIMITED TO, FOOD
SCRAPS, FOOD PROCESSING RESIDUE,  AND  RELATED  SOILED  OR  UNRECYCLABLE
PAPER USED IN FOOD PACKAGING, PREPARATION OR CLEANUP.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10140-02-3

S. 4770--A                          2

  S 2. Paragraph (e) of subdivision 1 of section 487 of the real proper-
ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
read as follows:
  (e)  "Farm  waste  electric generating equipment" means equipment that
generates  electric  energy  from  biogas  produced  by  the   anaerobic
digestion of agricultural waste, such as livestock manure, farming waste
and  food processing wastes with a rated capacity of not more than [four
hundred] ONE THOUSAND kilowatts that is (i) manufactured, installed  and
operated  in  accordance  with applicable government and industry stand-
ards, (ii) connected to the electric system and operated in  conjunction
with an electric corporation's transmission and distribution facilities,
(iii)  operated in compliance with the provisions of section sixty-six-j
of the public service law, (iv) fueled at a minimum of ninety percent on
an annual basis by biogas produced from the anaerobic digestion of agri-
cultural waste such as livestock manure  materials,  crop  residues  and
food  processing wastes, and (v) fueled by biogas generated by anaerobic
digestion with at least [seventy-five] FIFTY percent by  weight  of  its
feedstock being livestock manure materials on an annual basis.
  S 3. This act shall take effect immediately and shall apply to taxable
status dates occurring on or after such effective date.

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