S T A T E O F N E W Y O R K
________________________________________________________________________
718--A
2009-2010 Regular Sessions
I N S E N A T E
January 14, 2009
___________
Introduced by Sens. LARKIN, BONACIC, LEIBELL, MAZIARZ, NOZZOLIO, ROBACH,
SALAND, VOLKER, WINNER, YOUNG -- read twice and ordered printed, and
when printed to be committed to the Committee on Agriculture -- recom-
mitted to the Committee on Agriculture in accordance with Senate Rule
6, sec. 8 -- reported favorably from said committee and committed to
the Committee on Finance -- 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 the
powers and duties of the commissioner of agriculture and markets
pertaining to the direct marketing of grapes and other fruit products,
and the profitability of farming and the preservation of viable farm
land; and to amend the real property tax law, in relation to a limited
and partial exemption for certain structures and buildings used in the
operation of wineries and distilleries
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 3 of the agriculture and markets law, as amended by
chapter 651 of the laws of 1946, is amended to read as follows:
S 3. Declaration of policy and purposes. The agricultural industry is
basic to the life of our state. It vitally concerns and affects the
welfare, health, economic well-being and productive and industrial capa-
bilities of all our people. It is the policy and duty of the state to
promote, foster, and encourage the agricultural industry, with proper
standards of living for those engaged therein; to design and establish
long-range programs for its stabilization and profitable operation; to
increase through education, research, regulation, and scientific means,
the quantity, quality, and efficiency of its production; to improve its
marketing system; to encourage adequate and skilled assistance for agri-
cultural enterprises; to maintain at fair prices uncontrolled by specu-
lation the instrumentalities and products of agriculture; to remove
unnecessary or unfair costs and obstacles in the [transporation] TRANS-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05418-02-0
S. 718--A 2
PORTATION, storage, processing, distribution, marketing, and sale of
agricultural products; to prevent frauds in the traffic therein; to
promote an expanded demand for the state's agricultural products and the
intelligent uses thereof by consumers as pure and wholesome food; to
protect the public health and to eliminate the evils of under-nourish-
ment; to encourage the selection and consumption of food according to
sound dietary and nutritional principles; and to make our people
conscious of the bond of mutual self-interest between our urban and our
rural populations.
AT THE DAWN OF THE TWENTY-FIRST CENTURY, THE LEGISLATURE FINDS THAT
EVER-INCREASING ECONOMIC CHANGES AND PRESSURES ON FARMING HAVE INTENSI-
FIED THE DIFFICULTIES FACED BY THOSE ENGAGED IN AGRICULTURAL PRODUCTION
FOR THEIR LIVELIHOODS, MANY OF WHOM ARE THE DESCENDANTS OF GENERATIONS
OF FARMERS. THESE POWERFUL FORCES, NATIONWIDE AND GLOBAL, HAVE INCREASED
THE URGENCY OF THE PROBLEMS AND THE NEED TO IMPLEMENT THE PROVISIONS OF
THE FOREGOING PARAGRAPH OF THIS SECTION. THUS, THE LEGISLATURE CONTINUES
TO ENACT MEASURES DELIBERATELY INTENDED TO FULFILL THE GOALS OF SAID
PARAGRAPH. THE NEED HAS NEVER BEEN GREATER.
Accordingly, all laws enacted concerning the agricultural industry and
its allied subjects, whether included in this chapter or not, are to be
deemed an exercise of the police power of the state and a discharge of
its obligations for the promotion of the general welfare through state-
wide laws and regulations, local initiative and government, cooperative
action between groups and localities, home-rule measures, individual
enterprise, civic consciousness, and appropriate coordination with the
federal government and as between educational research institutions
within the state.
Such laws and all governmental measures adopted pursuant thereto
should receive a liberal interpretation and application in furtherance
of the aforesaid policy and purposes.
S 2. Subdivision 1 of section 16 of the agriculture and markets law,
as amended by chapter 639 of the laws of 2004, is amended to read as
follows:
1. Execute and carry into effect the laws of the state and the rules
of the department, relative to agriculture, horticulture, farm, fruit
AND FRUIT PRODUCTS, and dairy products, aquaculture, and the production,
processing, transportation, storage, marketing and distributing of food;
enforce and carry into effect the provisions of the laws of the state
relative to weights and measures.
S 3. Subdivision 2 of section 16 of the agriculture and markets law,
such section as renumbered by chapter 16 of the laws of 1935, is amended
to read as follows:
2. Aid in the promotion and development of the agricultural resources
of the state and the improvement of the conditions of rural life; the
improvement of the fertility and productiveness of farm AND ORCHARD
lands and the restoration to fertility and productiveness of unoccupied
and unproductive land; the settlement of farms and the supply of farm
labor; the stocking of farms with meat-producing and dairy animals and
promoting the production of cereals, fruits and vegetables, AND THE
PROCESSING THEREOF, and co-operate with county farm bureaus[,] and with
agricultural, dairying and horticultural associations or corporations
and other agencies organized for any or all of such purposes.
S 4. Subdivision 2-b of section 16 of the agriculture and markets law,
as amended by chapter 639 of the laws of 2004, is amended to read as
follows:
S. 718--A 3
2-b. Aid in the promotion, marketing, and sale of New York state
labelled wines, grapes [and], grape products, OTHER FRUITS AND ALL OTHER
FRUIT PRODUCTS in cooperation with the department of economic develop-
ment both within and outside the state and to provide promotion and
marketing advisement to wineries, farm wineries, micro-wineries, grape
and other fruit growers and processors, and related trade organizations
located within this state.
S 5. Subdivisions 5, 11 and 13 of section 283 of the agriculture and
markets law, as added by chapter 834 of the laws of 1981, are amended to
read as follows:
5. Provide assistance to consumer, COMMUNITY or non-profit organiza-
tions seeking to purchase or facilitate the purchase of farm products
directly from producers.
11. Establish a statewide advisory council which shall provide infor-
mation to and advise the commissioner, as prescribed by him OR HER, on
policy, planning, and programs.
13. Undertake any other activities which he OR SHE deems necessary to
accomplish the purposes of this article.
S 6. Subdivision 9 of section 284 of the agriculture and markets law,
as amended by chapter 639 of the laws of 2004, is amended to read as
follows:
9. Establish the Hudson valley agricultural center to serve as a
marketing, promotional, informational and cultural center for the Hudson
river valley agricultural region and greenway and to promote the
production of fruits [(] AND FRUIT PRODUCTS, including juices, jellies,
[and] preserves [made therefrom)], wine, GRAPPA AND cider, vegetables[,]
and other agricultural products.
S 7. The opening paragraph and paragraph a of subdivision 3 of section
285 of the agriculture and markets law, as added by chapter 834 of the
laws of 1981, are amended to read as follows:
The duties and responsibilities of the statewide advisory council
shall be prescribed by the commissioner [and he], WHO may specifically
delegate to the council any or all of the following duties and responsi-
bilities:
a. [Assisting] ASSIST the commissioner in the collection and assembly
of information and data necessary for the proper administration of this
article.
S 8. Subdivision 2 of section 285-b of the agriculture and markets
law, as amended by chapter 571 of the laws of 2008, is amended to read
as follows:
2. The advisory council, in consultation with the Hudson river valley
greenway communities council, the upstate New York tourism council, and
the downstate New York tourism council, may recommend programs and
promotional activities designed to preserve and enhance Hudson valley
region tourism, INCREASE THE PROFITABLILITY OF FARMING and PRESERVE
VIABLE agricultural open [space] SPACES, address issues affecting the
viability of agriculture, including real property tax policies and
municipal land use issues AND POLICIES, and promote greater agricultural
marketing and promotional opportunities for the region's agricultural
producers to the department.
S 9. The real property tax law is amended by adding a new section
483-e to read as follows:
S 483-E. EXEMPTION FROM TAXATION OF STRUCTURES AND BUILDINGS ESSENTIAL
TO THE OPERATION OF WINERIES AND DISTILLERIES. 1. STRUCTURES AND BUILD-
INGS ESSENTIAL TO THE PROCESSING OR STORAGE OF FRUIT, AND ACTUALLY USED
AND OCCUPIED TO CARRY OUT SUCH PROCESSING OR STORAGE BY ANY PERSON OR
S. 718--A 4
ENTITY LICENSED UNDER SECTION SIXTY OR SEVENTY-FIVE OF THE ALCOHOLIC
BEVERAGE CONTROL LAW, WHICH ARE CONSTRUCTED OR RECONSTRUCTED SUBSEQUENT
TO THE EFFECTIVE DATE AND INITIAL APPLICABILITY QUALIFICATION THEREOF OF
THIS SECTION SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF FIFTY
PERCENT OF ANY INCREASE IN VALUE THEREOF BY REASON OF SUCH CONSTRUCTION
OR RECONSTRUCTION FOR A PERIOD OF TEN YEARS.
2. THE TERM "STRUCTURES AND BUILDINGS" INCLUDES STRUCTURES AND BUILD-
INGS OR PORTIONS THEREOF USED DIRECTLY AND EXCLUSIVELY IN THE PROCESSING
OR STORAGE OF FRUIT BY A PERSON OR ENTITY LICENSED UNDER SECTION SIXTY
OR SEVENTY-FIVE OF THE ALCOHOLIC BEVERAGE CONTROL LAW TO PRODUCE OR
MANUFACTURE WINE, LIQUOR, ALCOHOL OR SPIRITS, BUT DOES NOT INCLUDE
STRUCTURES OR BUILDINGS WITHIN THE MEANING OF SUBDIVISION TWO OF SECTION
FOUR HUNDRED EIGHTY-THREE OF THIS TITLE.
3. SUCH EXEMPTION FROM TAXATION SHALL BE GRANTED ONLY UPON AN APPLICA-
TION BY THE OWNER OF THE BUILDING OR STRUCTURE ON A FORM PRESCRIBED BY
THE STATE BOARD. THE APPLICANT SHALL FURNISH SUCH INFORMATION AS SUCH
BOARD SHALL REQUIRE. SUCH 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 COUNTY AND WITHIN ONE YEAR FROM THE DATE OF
COMPLETION OF SUCH CONSTRUCTION OR RECONSTRUCTION.
4. IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO AN
EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
TION. SUCH STRUCTURES OR BUILDINGS SHALL BE EXEMPT FROM TAXATION AS
PROVIDED IN THIS SECTION.
5. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS
SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE PORTION OF THE ASSESS-
MENT ROLL PROVIDED FOR PROPERTY EXEMPT FROM TAXATION. AN EXEMPTION
GRANTED PURSUANT TO THIS SECTION SHALL CONTINUE ONLY WHILE THE BUILDINGS
AND STRUCTURES ARE ACTUALLY USED AND OCCUPIED AS PROVIDED FOR IN THIS
SECTION, BUT IN NO EVENT FOR MORE THAN TEN YEARS.
6. IN THE EVENT THAT BUILDINGS OR STRUCTURES OR PORTIONS THEREOF USED
DIRECTLY AND EXCLUSIVELY IN THE PROCESSING OR STORAGE OF FRUIT BY A
PERSON OR ENTITY LICENSED UNDER SECTION SIXTY OR SEVENTY-FIVE OF THE
ALCOHOLIC BEVERAGE CONTROL LAW TO PRODUCE OR MANUFACTURE WINE, LIQUOR,
ALCOHOL OR SPIRITS ARE CONVERTED TO ANY OTHER USE OR CEASE TO BE SO USED
DURING THE PERIOD OF AN EXEMPTION GRANTED PURSUANT TO THIS SECTION, THE
STRUCTURES OR BUILDINGS OR PORTIONS THEREOF UPON WHICH THE EXEMPTION WAS
GRANTED SHALL BE SUBJECT TO ROLL-BACK TAXES FOR THE PERIOD DURING WHICH
THE EXEMPTION WAS OPERATIVE. STRUCTURES AND BUILDINGS SUBJECT TO
ROLL-BACK TAXES SHALL BE TAXED AS PROVIDED FOR IN THIS SECTION.
(A) NOTWITHSTANDING ANY LIMITATIONS CONTAINED IN SECTION FIVE HUNDRED
FIFTY OF THIS CHAPTER, THE ASSESSOR OF THE APPROPRIATE ASSESSING UNIT
SHALL ENTER ON THE TAXABLE PORTION OF THE ASSESSMENT ROLL OF THE CURRENT
YEAR THE ASSESSED VALUATION OR VALUATIONS OF THE STRUCTURES OR BUILDINGS
ON WHICH EXEMPTION WAS GRANTED IN ANY PRIOR YEAR OR YEARS AT THE
ASSESSED VALUATION OR VALUATIONS AS SET FORTH ON THE EXEMPT PORTION OF
THE ASSESSMENT ROLL OR ROLLS.
(B) THE AMOUNT OF ROLL-BACK TAXES SHALL BE COMPUTED BY THE APPROPRIATE
TAX LEVYING BODY BY APPLYING THE APPLICABLE TAX RATE FOR EACH SUCH PRIOR
YEAR TO THE ASSESSED VALUATION, AS SET FORTH ON THE EXEMPT PORTION OF
THE ASSESSMENT ROLL, FOR SUCH STRUCTURES OR BUILDINGS FOR EACH SUCH
PRIOR YEAR DURING SUCH PERIOD OF EXEMPTION.
(C) SUCH ROLL-BACK TAXES SHALL BE LEVIED AND COLLECTED IN THE SAME
MANNER AND AT THE SAME TIME AS OTHER TAXES ARE IMPOSED AND LEVIED ON
SUCH ROLL.
S. 718--A 5
7. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF SECTION FIVE HUNDRED
EIGHTY-TWO OF THIS CHAPTER, STRUCTURES AND BUILDINGS RECEIVING AN
EXEMPTION PURSUANT TO THIS SECTION SHALL BE ASSESSED PURSUANT TO SAID
SECTION FIVE HUNDRED EIGHTY-TWO.
S 10. This act shall take effect immediately; provided, however, that
section nine of this act shall apply to assessment rolls prepared on the
basis of taxable status dates occurring on or after the first of January
next succeeding the date on which it shall have become a law.
