NY State Assembly Bill 2009-A240

Assembly Bill A240

2009-2010 Legislative Session

Establishes a real property tax abatement for the owners of land used for replanting or crop expansion of woody biomass for the production of ethanol

download bill text pdf

Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to agriculture
Jan 07, 2009	referred to agriculture

2009-A240 (ACTIVE) - Details

See Senate Version of this Bill:: S4951
Current Committee:: Assembly Agriculture
Law Section:: Agriculture and Markets Law
Laws Affected:: Amd §305, Ag & Mkts L

2009-A240 (ACTIVE) - Summary

Establishes 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.

2009-A240 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:A240

TITLE OF BILL:  An act to amend the agriculture and markets law, in
relation to establishing 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

PURPOSE:
To encourage greater production of cellulosic ethanol or biodiesel by
establishing 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 but not limited to willow and grasses.

SUMMARY OF PROVISIONS:
Section 1 adds a new subdivision 8 to section 305 of the agriculture and
markets law to exempt from real property tax for three successive years
following the date of replanting or crop expansion providing certain
conditions are met: a) the land must be part of land used in agricul-
tural production of wood y biomass for the production of ethanol or
biodiesel within an agricultural district or must be part of land used
in agricultural assessment pursuant to this section or section 306 of
this article; b) the land shall not in anyone year exceed 20 percent of
the total acreage of such land; c) the land must be maintained as land
used in agricultural production of woody biomass for each year the
exemption is granted. If the land is within an area which the governor
has declared to be a disaster emergency in a year in which such tax

exemption is sought and the land meets all other eligibility require-
ments, the maximum 20 percent total acreage restriction may be exceeded
for that year and any remaining successive years.

JUSTIFICATION:
In Chapter 62 of the laws of 2006, New York State established a biofuel
production credit equal to 15 cents per gallon after the production of
the first forty thousand gallons of biofuels. This legislation demon-
strated New York State's commitment to mass production of biofue1s.  The
legislation was also intended to support commercialization of new tech-
nologies developed at SUNY ESF, Cornell and Clarkson universities for
production of cellulosic ethanol using different feedstocks, such as
willow, northern hardwoods, and grasses.

Cellulosic ethanol has numerous benefits over ethanol produced from corn
or sorghum. First, willows and northern hardwoods are well-suited to the
climate of New York State. Therefore, New York State's existing natural
resources are uniquely positioned to contribute to increased production
of cellulosic ethanol. Second, the U.S. Department of Energy and U.S.
Department of Agriculture reported in April 2005 that the United States
has the capacity to sustainably produce 1.3 billion tons of biomass each
year, which would displace at least 30 percent of current petroleum
consumption in the United States. Furthermore, cellulose ethanol produc-
es fewer greenhouse gas emissions than other types of ethanol. For these
reasons, New York State should generate additional incentives for
production of cellulosic ethanol. This bill would provide an exemption

on real property taxes for land used to produce the woody biomass
required to make cellulosic ethanol.

LEGISLATIVE HISTORY:  A8896A of 2007-2008

FISCAL IMPLICATIONS:
Undetermined.

EFFECTIVE DATE:
Immediately, and shall apply to assessment rolls prepared after January
1, 2011.

2009-A240 (ACTIVE) - Bill Text download pdf

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

                                   240

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
  Committee on Agriculture

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, INCLUDING BUT NOT LIMITED TO GRASS-
ES, FOR THE PRODUCTION OF ETHANOL OR BIODIESEL, INCLUDING BUT NOT LIMIT-
ED 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
DISTRICT OR TWENTY PERCENT OF THE TOTAL ACREAGE OF  SUCH  LAND  USED  IN
AGRICULTURAL  PRODUCTION  OF  WOODY BIOMASS ELIGIBLE FOR AN AGRICULTURAL

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

                                                           LBD00533-01-9

A. 240                              2

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.

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