S T A T E   O F   N E W   Y O R K
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                                  3986

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 29, 2009
                               ___________

Introduced  by  M. of A. CROUCH, HAWLEY, GIGLIO -- Multi-Sponsored by --
  M. of A. BARCLAY, MOLINARO, SAYWARD -- read once and referred  to  the
  Committee on Real Property Taxation

AN  ACT  to amend the real property tax law, in relation to the taxation
  of pasture lands

  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 480-b to read as follows:
  S 480-B. PASTURE LANDS. 1. PASTURE LANDS KEPT IN GOOD REPAIR AND  THAT
ARE  ENCLOSED  BY ANY FENCING, STONE WALL OR SOME OTHER NATURAL IMPOUND-
MENT SHALL BE EXEMPT FROM TAXATION TO THE EXTENT  PROVIDED  HEREINAFTER.
AFTER  A  PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY, TOWN OR
VILLAGE MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT, OTHER THAN A SCHOOL
DISTRICT SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT  A
RESOLUTION TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION. A
COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH THE STATE BOARD
AND  THE ASSESSOR OF SUCH COUNTY, CITY, TOWN OR VILLAGE WHO PREPARES THE
ASSESSMENT ROLL ON WHICH THE TAXES OF SUCH COUNTY, CITY,  TOWN,  VILLAGE
OR SCHOOL DISTRICT ARE LEVIED.
  2. (A) SUCH PASTURE LANDS SHALL BE EXEMPT FOR A PERIOD OF TEN YEARS TO
THE  EXTENT  OF  TWENTY  PER CENTUM OF THE ASSESSED VALUE OF THE PASTURE
LANDS. A REPRESENTATIVE OF EACH  SOIL  CONSERVATION  DISTRICT  WITHIN  A
REGION  SHALL  ANNUALLY  CERTIFY  THAT THE PASTURE LANDS HAVE BEEN MAIN-
TAINED AND FENCED IN ORDER FOR THE EXEMPTION TO  BE  CONTINUED.  IF  THE
CONSERVATION  DISTRICT  REPRESENTATIVE FINDS THAT THE PASTURE LANDS WERE
NOT MAINTAINED OR THAT THE OWNER  HAS  FAILED  TO  KEEP  ANY  FENCES  IN
REPAIR,  THE  OWNER  OF  SUCH PASTURE LANDS MUST REPAY THE ENTIRE EXEMPT
AMOUNT PLUS TWELVE PERCENT INTEREST.
  (B) NO SUCH EXEMPTION SHALL BE  GRANTED  FOR  MAINTAINING  OF  PASTURE
LANDS  UNLESS  THE MAINTENANCE WAS COMMENCED SUBSEQUENT TO THE EFFECTIVE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07012-01-9
              

A. 3986                             2

DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION  ONE
OF  THIS  SECTION;  PROVIDED, HOWEVER, THAT SUCH LOCAL LAW OR RESOLUTION
MAY PROVIDE THAT SUCH MAINTENANCE OF PASTURE LANDS  COMMENCED  PRIOR  TO
THE  EFFECTIVE  DATE OF SUCH LOCAL LAW OR RESOLUTION MAY QUALIFY FOR THE
EXEMPTION.
  3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE  OWNER
OF  SUCH  PASTURE  LANDS  ON  A  FORM PRESCRIBED BY THE STATE BOARD. THE
APPLICATION SHALL BE FILED WITH THE ASSESSOR OF THE CITY, TOWN,  VILLAGE
OR  COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE
THE APPROPRIATE TAXABLE STATUS DATE OF SUCH CITY, TOWN, VILLAGE OR COUN-
TY. ONCE AN EXEMPTION IS GRANTED, NO RENEWAL THEREOF SHALL BE NECESSARY.
  4. IF SATISFIED THAT SUCH PASTURE LANDS ARE ENTITLED TO  AN  EXEMPTION
PURSUANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND
SUCH  PASTURE  LANDS  SHALL THEREAFTER BE EXEMPT FROM TAXATION AS HEREIN
PROVIDED COMMENCING WITH THE ASSESSMENT ROLL PREPARED ON  THE  BASIS  OF
THE  TAXABLE  STATUS  DATE  REFERRED  TO  IN  SUBDIVISION  THREE OF THIS
SECTION. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED  PURSUANT  TO  THIS
SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE
TAXABLE  PROPERTY,  WITH THE AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE
COLUMN.
  5. FOR THE PURPOSES OF THIS SECTION, THE  TERM  "PASTURE  LAND"  SHALL
MEAN  A PLOT OF LAND OF NOT LESS THAN TWENTY-FIVE ACRES USED IN AGRICUL-
TURAL PRODUCTION FOR THE GROWING OF GRASSES OR LEGUMES FOR  THE  GRAZING
OF  CATTLE,  HORSES,  GOATS  OR SHEEP AND THAT IS ENCLOSED BY FENCING, A
STONE WALL OR SOME OTHER NATURAL IMPOUNDMENT.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2010.