senate Bill S5159

2011-2012 Legislative Session

Provides for automatic renewal for agricultural assessments

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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

view actions (14)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2012 committed to rules
Mar 29, 2012 advanced to third reading
Mar 28, 2012 2nd report cal.
Mar 27, 2012 1st report cal.454
Jan 04, 2012 referred to agriculture
returned to senate
died in assembly
Jun 16, 2011 referred to ways and means
delivered to assembly
passed senate
May 17, 2011 advanced to third reading
May 16, 2011 2nd report cal.
May 11, 2011 1st report cal.619
May 03, 2011 referred to agriculture

Votes

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Mar 27, 2012 - Agriculture committee Vote

S5159
10
0
committee
10
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Agriculture committee vote details

Agriculture Committee Vote: Mar 27, 2012

May 11, 2011 - Agriculture committee Vote

S5159
10
0
committee
10
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Agriculture committee vote details

Agriculture Committee Vote: May 11, 2011

Co-Sponsors

S5159 - Bill Details

See Assembly Version of this Bill:
A7656
Current Committee:
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd ยง305, Ag & Mkts L

S5159 - Bill Texts

view summary

Provides for automatic renewal for agricultural assessments; provides that application for agricultural assessment shall be valid without annual filing as long as the applicant maintains and can prove eligibility; requires reapplication if additional parcels are added and notification if land is reduced.

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BILL NUMBER:S5159

TITLE OF BILL:
An act
to amend the agriculture and markets law, in relation to providing for
automatic renewal for agricultural assessments

PURPOSE:
To allow for automatic renewal of agricultural assessments provided
there are no changes in farmland eligibility or acreage.

SUMMARY:
Section 305 of Agriculture and Markets Law is amended to allow for
automatic renewal of agricultural assessment provided that parcel
eligibility is maintained and parcel acreage has not been altered in any
way. Applicants must retain appropriate eligibility records for
submission upon request by local assessor. If there are any changes in
acreage or ownership of the parcel receiving the assessment, new
application for agricultural assessment must be made for the revised
parcel.

JUSTIFICATION:
This bill allows farmland to automatically receive an agricultural
assessment after the first year's application has been filed and
accepted, provided that the property continues to meet all eligibility
requirements and no changes have been, made to the property as listed in
the original application.

Farming is a land intensive business which makes property taxes on
farmland a substantial expense, particularly in high pressure
development areas. To preserve New York's family farms, local food
infrastructure and working green spaces, agricultural assessment was
established to allow land used for agriculture to be assessed for real
property tax purposes based on its agricultural value as opposed to its
market value. Currently, landowners must file an application with their
local assessor annually by the taxable status date to receive an
agricultural assessment. Eligible land must meet specific gross sales
and acreage eligibility requirements.

HISTORY: New bill.

FISCAL IMPACT: To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                  5159

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 3, 2011
                               ___________

Introduced  by  Sen. RITCHIE -- 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  provid-
  ing for automatic renewal for agricultural assessments

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

  Section 1. Paragraph a of subdivision 1 of section 305 of the agricul-
ture and markets law, as amended by chapter 514 of the laws of 2007  and
as  further amended by subdivision (d) of section 1 of part W of chapter
56 of the laws of 2010, is amended to read as follows:
  a.  Any owner of land used in agricultural production within an  agri-
cultural  district  shall  be  eligible  for  an agricultural assessment
pursuant to this section. If an applicant rents land  from  another  for
use in conjunction with the applicant's land for the production for sale
of crops, livestock or livestock products, the gross sales value of such
products  produced on such rented land shall be added to the gross sales
value of such products  produced  on  the  land  of  the  applicant  for
purposes  of  determining  eligibility for an agricultural assessment on
the land of the applicant. Such assessment shall be granted only upon an
[annual] application by the owner of such land on a form  prescribed  by
the  commissioner  of  taxation and finance.   SUCH APPLICATION SHALL BE
VALID WITHOUT AN ANNUAL FILING SO LONG AS THE APPLICANT MAINTAINS ELIGI-
BILITY FOR AN AGRICULTURAL ASSESSMENT AND CAN SUBMIT  RECORDS  TO  PROVE
SUCH  ELIGIBILITY  AT  THE  REQUEST  OF THE ASSESSOR AT ANY TIME. IN THE
EVENT THAT THE APPLICANT ADDS OTHER  PARCELS  OF  LAND  TO  THE  INITIAL
APPLICATION,  THE  APPLICANT MUST APPLY FOR THE ASSESSMENT AGAIN FOR THE
NEW ACREAGE. IN THE EVENT THAT THE APPLICANT  SELLS  OR  CEASES  LEASING
LAND  THAT  IS RECEIVING THE AGRICULTURAL ASSESSMENT, THE APPLICANT MUST
NOTIFY THE ASSESSOR WITHIN THIRTY DAYS OF THE SALE OF THE LAND OR  LAPSE
OF  THE LEASE. The applicant shall furnish to the assessor such informa-
tion as the commissioner of taxation and finance shall require,  includ-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10922-01-1

S. 5159                             2

ing  classification  information  prepared  for  the applicant's land or
water bodies used in agricultural  production  by  the  soil  and  water
conservation  district  office within the county, and information demon-
strating the eligibility for agricultural assessment of any land used in
conjunction  with rented land as specified in paragraph b of subdivision
four of section three hundred one  of  this  article.  Such  application
shall  be filed with the assessor of the assessing unit on or before the
appropriate taxable status date; provided, however, that (i) in the year
of a revaluation or update of assessments, as those terms are defined in
section one hundred two of the real property tax  law,  the  application
may  be filed with the assessor no later than the thirtieth day prior to
the day by which the tentative assessment roll is required to  be  filed
by  law; or (ii) an application for such an assessment may be filed with
the assessor of the assessing unit after the appropriate taxable  status
date  but  not later than the last date on which a petition with respect
to complaints of assessment may be filed, where failure to file a timely
application resulted from: (a) a death of the applicant's spouse, child,
parent, brother or sister, (b) an illness of the  applicant  or  of  the
applicant's  spouse,  child,  parent,  brother or sister, which actually
prevents the applicant from filing on a timely basis, as certified by  a
licensed physician, or (c) the occurrence of a natural disaster, includ-
ing, but not limited to, a flood, or the destruction of such applicant's
residence,  barn  or  other farm building by wind, fire or flood. If the
assessor is satisfied that the applicant is entitled to an  agricultural
assessment,  the  assessor  shall  approve  the application and the land
shall be assessed pursuant to this section. Not less than ten days prior
to the date for hearing  complaints  in  relation  to  assessments,  the
assessor  shall mail to each applicant, who has included with the appli-
cation at least one self-addressed, pre-paid envelope, a notice  of  the
approval  or  denial  of the application. Such notice shall be on a form
prescribed by the commissioner of taxation and finance which shall indi-
cate the manner in which the total assessed value is  apportioned  among
the  various portions of the property subject to agricultural assessment
and those other portions of the property not eligible  for  agricultural
assessment  as  determined  for  the  tentative  assessment roll and the
latest final assessment roll. Failure to mail any such notice or failure
of the owner to receive the same shall not prevent the levy,  collection
and enforcement of the payment of the taxes on such real property.
  S 2. This act shall take effect immediately.

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