S T A T E O F N E W Y O R K
________________________________________________________________________
5309
2011-2012 Regular Sessions
I N A S S E M B L Y
February 15, 2011
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Introduced by M. of A. HOOPER, WEISENBERG -- 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 agricultural and horticultural lands in the town of Hempstead,
Nassau county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 3 of section 483 of the real property tax law,
as added by chapter 1092 of the laws of 1968 and as renumbered by chap-
ter 797 of the laws of 1992, is amended to read as follows:
3. The term "lands actively devoted to agricultural or horticultural
use" shall mean lands not less than five acres in area actually used in
bona fide agricultural and horticultural production and operation
carried on for profit, EXCEPT THAT ON AND AFTER THE EFFECTIVE DATE OF
THE CHAPTER OF THE LAWS OF TWO THOUSAND ELEVEN WHICH AMENDED THIS SUBDI-
VISION, IF SUCH LAND IS LOCATED IN THE TOWN OF HEMPSTEAD IN NASSAU COUN-
TY, SUCH TERM SHALL MEAN LANDS NOT LESS THAN ONE ACRE IN AREA SO USED
FOR SUCH PURPOSES.
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.
LBD06879-01-1