Senate Bill S2421

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

                                 2421--A

                       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 -- recommitted
  to the Committee on Agriculture in accordance with Senate Rule 6, sec.
  8 -- committee discharged, bill amended, ordered reprinted as  amended
  and recommitted to said committee

AN  ACT  to amend the agriculture and markets law, in relation to estab-
  lishing a real property tax abatement for the owners of land used  for
  replanting  or  crop  expansion of woody biomass for the production of
  ethanol or biodiesel, including willow

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

  Section  1.  Section 305 of the agriculture and markets law is amended
by adding a new subdivision 8 to read as follows:
  8. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THAT  PORTION
OF  THE VALUE OF LAND WHICH IS USED SOLELY FOR THE PURPOSE OF REPLANTING
OR CROP EXPANSION OF WOODY BIOMASS FOR  THE  PRODUCTION  OF  ETHANOL  OR
BIODIESEL,  INCLUDING  BUT  NOT  LIMITED TO WILLOW, SHALL BE EXEMPT FROM
REAL PROPERTY TAXATION FOR A PERIOD OF THREE SUCCESSIVE YEARS  FOLLOWING
THE  DATE  OF  SUCH  REPLANTING OR CROP EXPANSION BEGINNING ON THE FIRST
ELIGIBLE TAXABLE STATUS DATE  FOLLOWING  SUCH  REPLANTING  OR  EXPANSION
PROVIDED THE FOLLOWING CONDITIONS ARE MET:
  A. THE LAND USED FOR CROP EXPANSION OR REPLANTING MUST BE PART OF LAND
USED  IN  AGRICULTURAL PRODUCTION OF WOODY BIOMASS FOR THE PRODUCTION OF
ETHANOL OR BIODIESEL WITHIN AN AGRICULTURAL DISTRICT OR SUCH  LAND  MUST
BE  PART  OF LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS WHICH
IS ELIGIBLE FOR AN AGRICULTURAL ASSESSMENT PURSUANT TO THIS  SECTION  OR
SECTION  THREE  HUNDRED SIX OF THIS ARTICLE WHERE THE OWNER OF SUCH LAND
HAS FILED AN ANNUAL APPLICATION FOR AN AGRICULTURAL ASSESSMENT;
  B. THE LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX EXEMPTION SHALL NOT IN
ANY ONE YEAR EXCEED TWENTY PERCENT OF THE TOTAL  ACREAGE  OF  SUCH  LAND
USED  IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS WITHIN AN AGRICULTURAL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00533-03-0
              

S. 2421--A                          2

DISTRICT OR TWENTY PERCENT OF THE TOTAL ACREAGE OF  SUCH  LAND  USED  IN
AGRICULTURAL  PRODUCTION  OF  WOODY BIOMASS ELIGIBLE FOR AN AGRICULTURAL
ASSESSMENT PURSUANT TO THIS SECTION AND SECTION  THREE  HUNDRED  SIX  OF
THIS  ARTICLE  WHERE THE OWNER OF SUCH LAND HAS FILED AN ANNUAL APPLICA-
TION FOR AN AGRICULTURAL ASSESSMENT;
  C. THE LAND ELIGIBLE FOR SUCH REAL  PROPERTY  TAX  EXEMPTION  MUST  BE
MAINTAINED  AS LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS FOR
EACH YEAR SUCH EXEMPTION IS GRANTED; AND
  D. WHEN THE LAND USED FOR THE PURPOSE OF REPLANTING OR CROP  EXPANSION
ON  LAND  USED  IN  AGRICULTURAL  PRODUCTION OF WOODY BIOMASS IS LOCATED
WITHIN AN AREA WHICH HAS BEEN DECLARED BY THE GOVERNOR TO BE A  DISASTER
EMERGENCY  IN A YEAR IN WHICH SUCH TAX EXEMPTION IS SOUGHT AND IN A YEAR
IN WHICH SUCH LAND MEETS ALL OTHER ELIGIBILITY REQUIREMENTS FOR SUCH TAX
EXEMPTION SET FORTH IN THIS  SUBDIVISION,  THE  MAXIMUM  TWENTY  PERCENT
TOTAL  ACREAGE  RESTRICTION SET FORTH IN PARAGRAPH B OF THIS SUBDIVISION
MAY BE EXCEEDED FOR SUCH YEAR AND FOR ANY  REMAINING  SUCCESSIVE  YEARS;
PROVIDED,  HOWEVER,  THAT  THE  LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX
EXEMPTION SHALL NOT EXCEED THE TOTAL ACREAGE WHICH  REMAINS  DAMAGED  OR
DESTROYED IN ANY REMAINING SUCCESSIVE YEAR.  THE TOTAL ACREAGE FOR WHICH
SUCH  EXEMPTION IS SOUGHT PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO
VERIFICATION BY THE COMMISSIONER OR HIS OR HER DESIGNEE.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared after January 1, 2011.