S T A T E O F N E W Y O R K
________________________________________________________________________
7656
2011-2012 Regular Sessions
I N A S S E M B L Y
May 12, 2011
___________
Introduced by M. of A. MAGEE -- read once and referred 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
A. 7656 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.