| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 06, 2010 |
referred to agriculture |
| Feb 19, 2009 |
referred to agriculture |
Senate Bill S2414
2009-2010 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Agriculture Committee
Actions
2009-S2414 (ACTIVE) - Details
- Current Committee:
- Senate Agriculture
- Law Section:
- Agriculture and Markets Law
- Laws Affected:
- Amd §301, Ag & Mkts L; amd §483, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S778
2013-2014: S2674
2015-2016: S3075
2017-2018: S456
2019-2020: S918, S4799
2021-2022: S2283
2023-2024: S4383
2025-2026: S1878
2009-S2414 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2414
TITLE OF BILL : An act to amend the agriculture and markets law and
the real property tax law, in relation to property tax exemption for
on-farm structures that provide added value to farm products
PURPOSE : This bill would include within the ten year property tax
exemption for agriculture buildings those on-farm structures that are
used by a farm to add value to farm products.
SUMMARY OF PROVISIONS : Section 301 of the Agriculture and Markets
Law and Section 483 of the Real Property Tax Law is amended to include
land and structures used for processing or retail merchandising of
crops and/or livestock products from such land in the agriculture
buildings exemption.
JUSTIFICATION : Family farms are continually exploring new ways to
obtain a better return for their product while meeting consumer
demand. At the same time, there is a growing recognition by consumers
about the economic and environmental benefits that can occur by
directly supporting local agriculture. These two trends have led to a
large number of farms adding value to their farm products through
on-farm processing and direct to consumer sales. Whether it be farm
marketing to consumers or turning grapes into award-winning New York
wines, farmers are using these new business projects to meet consumer
demand. Unfortunately, the expansion required to provide value-added
2009-S2414 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2414
2009-2010 Regular Sessions
I N S E N A T E
February 19, 2009
___________
Introduced by Sen. YOUNG -- read twice and ordered printed, and when
printed to be committed to the Committee on Agriculture
AN ACT to amend the agriculture and markets law and the real property
tax law, in relation to property tax exemption for on-farm structures
that provide added value to farm products
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The opening paragraph of subdivision 4 of section 301 of
the agriculture and markets law, as separately amended by chapters 445
and 696 of the laws of 2002, is amended to read as follows:
"Land used in agricultural production" means not less than seven acres
of land used as a single operation in the preceding two years for the
production for sale of crops, livestock or livestock products of an
average gross sales value of ten thousand dollars or more; or, not less
than seven acres of land used in the preceding two years to support a
commercial horse boarding operation with annual gross receipts of ten
thousand dollars or more. Land used in agricultural production shall
[not] include land or portions thereof used for processing or retail
merchandising of such crops, livestock or livestock products. Land used
in agricultural production shall also include:
S 2. Subdivision 2 of section 483 of the real property tax law, as
amended by chapter 540 of the laws of 2007, is 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] AND INCLUD-
ING structures and buildings or portions thereof used for the processing
of agricultural and horticultural commodities, or the retail merchandis-
ing of such commodities; (b) structures and buildings used to provide
housing for regular and essential employees and their immediate families
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07626-01-9
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