senate Bill S6889

Provides a real property tax exemption for protected agricultural land used for food production

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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

  • 26 / Mar / 2014
    • REFERRED TO LOCAL GOVERNMENT

Summary

Provides a real property tax exemption for protected agricultural land used for food production; defines the terms "agricultural land" and "food production."

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Bill Details

See Assembly Version of this Bill:
A9172
Versions:
S6889
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง481-a, RPT L

Sponsor Memo

BILL NUMBER:S6889

TITLE OF BILL: An act to amend the real property tax law, in relation
to providing a real property tax exemption for protected agricultural
land use for food production

PURPOSE: To provide a real property tax exemption for protected
agricultural land used for food production.

SUMMARY OF PROVISIONS: The Real Property Tax Law is amended by adding
a new Section 481-a to provide a tax exemption for protected
agricultural land used for food production. Provides for the
definition of "protected agricultural land" and "food production".

JUSTIFICATION: Farmland is becoming threatened. Farmers are selling
their land to developers. Even farmland that is protected by
agricultural easements is not actively being farmed. Protected
farmland, without development rights, is turning into large estate
front yards and side yards, horse farms, buffers, etc. Without further
protection and incentive, there will be little land left for farmers
to farm. New York State must prevent the conversion of protected
farmland to non-active uses, ensure that protected farmland is used
for active agricultural activities, promote the use of farmland to
grow food and promote environmentally sustainable agricultural
practices. Providing a tax exemption for protected agricultural land
used for food production will relieve some of the financial burden
faced by farmers.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately.

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

    S. 6889                                                  A. 9172

                      S E N A T E - A S S E M B L Y

                             March 26, 2014
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation  to  providing  a
  real  property  tax  exemption for protected agricultural land use for
  food production

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

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 481-a to read as follows:
  S 481-A.  TAXATION  OF  PROTECTED  AGRICULTURAL  LAND  USED  FOR  FOOD
PRODUCTION. 1. AS USED IN THIS SECTION:
  (A)  "PROTECTED  AGRICULTURAL  LAND"  SHALL  MEAN LAND ENCUMBERED BY A
CONSERVATION EASEMENT PURSUANT TO SECTION TWO HUNDRED FORTY-SEVEN OF THE
GENERAL MUNICIPAL LAW OR TITLE THREE OF ARTICLE FORTY-NINE OF THE  ENVI-
RONMENTAL CONSERVATION LAW, WHERE SUCH EASEMENT PROVIDES (I) AN AFFIRMA-
TIVE  DUTY  TO FARM THE PROTECTED AGRICULTURAL LAND FOR FOOD PRODUCTION;
(II) SUCH LAND MAY ONLY BE SOLD TO ANOTHER BONA FIDE FARMER  ENGAGED  IN
FOOD  PRODUCTION;  (III)  SUCH LAND MAY ONLY BE SOLD AT ITS AGRICULTURAL
VALUE FOR FOOD PRODUCTION; AND (IV) SUCH  LAND  IS  SUBJECT  TO  A  PLAN
PURSUANT TO THE STATE AGRICULTURAL ENVIRONMENTAL MANAGEMENT PROGRAM.
  (B)  "FOOD  PRODUCTION" SHALL MEAN THE PRODUCTION OF: (I) FIELD CROPS,
INCLUDING BUT NOT LIMITED TO CORN, WHEAT, OATS, RYE, BARLEY, HAY,  POTA-
TOES  AND DRY BEANS. FRUITS, INCLUDING BUT NOT LIMITED TO APPLES, PEACH-
ES, GRAPES, CHERRIES AND BERRIES; (II)  VEGETABLES,  INCLUDING  BUT  NOT
LIMITED  TO  TOMATOES,  SNAP BEANS, CABBAGE, CARROTS, BEETS, AND ONIONS;
(III) LIVESTOCK AND LIVESTOCK PRODUCTS, INCLUDING  BUT  NOT  LIMITED  TO
CATTLE,  SHEEP,  HOGS, GOATS, POULTRY, FARMED DEER, FARMED BUFFALO, MILK
AND EGGS; (IV) MAPLE SAP; AND (V) AQUACULTURE  PRODUCTS,  INCLUDING  BUT
NOT LIMITED TO FISH, FISH PRODUCTS, WATER PLANTS AND SHELLFISH.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14086-01-4

S. 6889                             2                            A. 9172

  2.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF THIS CHAPTER, PROTECTED
AGRICULTURAL LAND USED FOR FOOD PRODUCTION, AS DEFINED IN PARAGRAPH  (B)
OF SUBDIVISION ONE OF THIS SECTION, SHALL BE EXEMPT FROM TAXATION.
  S 2. This act shall take effect immediately.

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