senate Bill S232

2011-2012 Legislative Session

Relates to the administration of property tax assessments for certain orchards and vineyards

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to consumer protection
Feb 08, 2011 reported and committed to agriculture
Jan 05, 2011 referred to consumer protection

Votes

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Feb 8, 2011 - Consumer Protection committee Vote

S232
10
0
committee
10
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Consumer Protection Committee Vote: Feb 8, 2011

S232 - Bill Details

Current Committee:
Senate Consumer Protection
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd ยง305, Ag & Mkts L
Versions Introduced in 2009-2010 Legislative Session:
S3208

S232 - Bill Texts

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Relates to the administration of property tax assessments for certain orchards and vineyards; establishes the portion of the value of orchard or vineyard land eligible for real property tax exemption shall be determined based on the average per acre assessment of all tillable acreage of the specific tax parcel.

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BILL NUMBER:S232

TITLE OF BILL: An act to amend the agriculture and markets law, in
relation to the administration of property tax assessments for certain
orchards and vineyards

PURPOSE: This bill amends an existing property tax exemption for
reinvestment in orchards and vineyards by establishing a more
streamlined process to implement the exemption.

SUMMARY OF PROVISIONS: This bill amends section 305 of the
agriculture and markets law by establishing that the amount of taxes
that qualified newly or replanted orchard and vineyards will be exempt
from under this program will be based on the average per acre
assessment of the tillable land of the total taxable parcel, not the
specific assessment of the qualified acreage.

JUSTIFICATION: The new or replanted orchard property tax exemption
recognizes that investing in new orchards and vineyards means the land
will not produce a viable crop for six years after planting due to the
plants need to grow and mature.

While beneficial in theory, the current administration of the program
has made it burdensome for farmers to participate. Farmers must often
go through a process every year in filing for the exemption, The cost
of this process can in fact exceed any benefit the farm obtains from
the exemption. This bill would amend this administration process so
that farms would only need to file a soil group worksheet once with an
assessor. Every year thereafter, the farmer would simply need to
notify the assessor of new acreage planted and eligible for the
program.

LEGISLATIVE HISTORY: S.7975/A.11543 of 2007-2008; Passed Senate
S.3208 of 2009-2010; Referred to Agriculture

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: 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.

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

                                   232

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on Consumer Protection

AN ACT to amend the agriculture and markets  law,  in  relation  to  the
  administration  of  property  tax assessments for certain orchards and
  vineyards

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  closing paragraph of subdivision 7 of section 305 of
the agriculture and markets law, as added by chapter 229 of the laws  of
2010, is amended to read as follows:
  In  administering  this  subdivision, the portion of the value of land
eligible for such real property tax exemption shall be determined  based
on  the  average  per  acre  assessment of all [agricultural land of the
specific tax parcel as reported in a form approved by the state board of
real property services] TILLABLE ACREAGE OF THE SPECIFIC TAX PARCEL.
  S 2. This act shall take effect immediately and shall apply to assess-
ment 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.
                                                           LBD01606-01-1

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