S T A T E O F N E W Y O R K
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4951
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
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Introduced by Sen. THOMPSON -- read twice and ordered printed, and when
printed to be committed 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
ASSESSMENT PURSUANT TO THIS SECTION AND SECTION THREE HUNDRED SIX OF
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00533-01-9
S. 4951 2
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.