S T A T E O F N E W Y O R K
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6768
2009-2010 Regular Sessions
I N A S S E M B L Y
March 12, 2009
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Introduced by M. of A. MILLER, TOWNSEND, KOLB -- read once and referred
to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing an
exemption from real property taxation for storage facilities for
certain farm products
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 483-a of the real property tax
law, as amended by chapter 449 of the laws of 1995, is amended to read
as follows:
1. Structures permanently affixed to agricultural land for the purpose
of preserving and storing forage in edible condition, farm feed grain
storage bins, commodity sheds, ANY AND ALL STORAGE FACILITIES FOR FARM
PRODUCTS AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED FORTY-FIVE
OF THE AGRICULTURE AND MARKETS LAW, manure storage and handling facili-
ties, and bulk milk tanks and coolers used to hold milk awaiting ship-
ment to market shall be exempt from taxation, special ad valorem levies
and special assessments.
S 2. This act shall take effect immediately and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09655-01-9