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
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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.