Senate Bill S3201A

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

                                 3201--A
    Cal. No. 1216

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 11, 2011
                               ___________

Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee discharged and said bill committed to the Committee on Rules
  --  ordered to a third reading, amended and ordered reprinted, retain-
  ing its place in the order of third reading

AN ACT in relation to exempting from taxation structures  and  buildings
  essential to the operation of a commercial equine operation in certain
  towns;  and providing for the repeal of such provisions upon the expi-
  ration thereof

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

  Section  1. Exemption from taxation of structures and buildings essen-
tial to the operation of a commercial equine operation in certain towns.
a.  Structures and buildings essential and actively devoted to the oper-
ation of a commercial equine operation, which are constructed or  recon-
structed  subsequent  to January first, two thousand eleven and prior to
January first, two thousand thirteen and located  in  a  town  having  a
population  of  not less than seven hundred fifty-nine thousand inhabit-
ants but not more than eight hundred thousand inhabitants, determined in
accordance with the latest decennial federal  census,  shall  be  exempt
from  taxation  to the extent of any increase in value thereof by reason
of such construction or reconstruction for a period  of  ten  years  for
town,  school district, or county purposes, exclusive of special assess-
ments, provided that the governing body of such town,  school  district,
or  county,  after  a  public  hearing, adopts a local law, ordinance or
resolution providing therefor.
  b. For the purpose of this section:
  (1) "commercial equine operation" shall mean  an  agricultural  enter-
prise, consisting of at least one acre and stabling at least ten horses,
regardless  of  ownership, that receives ten thousand dollars or more in
gross receipts annually from fees generated  through  the  provision  of

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

                                                           LBD06879-05-1

S. 3201--A                          2

commercial  equine  activities  including,  but  not  limited  to riding
lessons,  trail  riding  activities  or  training  of  horses  provided,
further, that no less than eighty percent of its operation is devoted to
providing  services  to  the disabled. Under no circumstances shall this
subdivision be construed to include operations  whose  primary  on  site
function is horse racing;
  (2)  "structures  and  buildings" shall not include residential struc-
tures or other structures that are  not  directly  used  for  commercial
equine operations as defined in paragraph 1 of this section; and
  (3)  "disabled"  shall  mean a person with a disability, as defined in
subdivision 21 of section 292 of the executive law.
  c. Such exemption from taxation shall  be  granted  only  upon  annual
application  by  the  owner  of  the  building  or  structure  on a form
prescribed by the commissioner of taxation and  finance.  The  applicant
shall  furnish such information as such commissioner shall require. Such
application shall be filed with the  assessor  of  the  town  or  county
having the power to assess property for taxation on or before the appro-
priate  taxable status date of such town or county. Such exemption shall
only be granted if the first application is filed within one  year  from
the date of completion of such construction or reconstruction.
  d.  If  the assessor is satisfied that the applicant is entitled to an
exemption pursuant to this section, he or she shall approve the applica-
tion. Such structures or buildings shall  be  exempt  from  taxation  as
herein provided.
  e.  The  assessed  value  of  any  exemption  granted pursuant to this
section shall be entered by the assessor on the portion of  the  assess-
ment  roll  provided  for  property  exempt  from taxation. An exemption
granted pursuant to this section shall continue only while the buildings
and structures are actually used and occupied as provided herein, but in
no event for more than ten years.
  f. In the event that land or buildings  or  structures  essential  and
actively  devoted  to the operation of a commercial equine operation, as
defined in subdivision b of this section, are converted to  another  use
during  the  period of an exemption granted pursuant to this section, or
in the event that the commercial  equine  operation  no  longer  devotes
eighty  percent of its operations to providing services to the disabled,
the structures or buildings upon which the exemption was  granted  shall
be  subject to roll-back taxes for the period during which the exemption
was operative. Structures and buildings subject to roll-back taxes shall
be taxed as provided herein.
  (1) Notwithstanding any limitations contained in section  550  of  the
real  property  tax  law,  the  assessor or assessors of the appropriate
assessing unit shall enter on the taxable portion of the assessment roll
of the current year the assessed valuation or valuations of  the  struc-
tures  or  buildings on which exemption was granted in any prior year or
years at the assessed valuation or valuations as set forth on the exempt
portion of the assessment roll or rolls.
  (2) The amount of roll-back taxes shall be computed by the appropriate
tax levying body by applying the applicable tax rate for each such prior
year to the assessed valuation, as set forth on the  exempt  portion  of
the  assessment  roll,  for  such  structures or buildings for each such
prior year during such period of exemption.
  (3) Such roll-back taxes shall be levied and  collected  in  the  same
manner  and  at  the  same time as other taxes are imposed and levied on
such roll.

S. 3201--A                          3

  S 2. This act shall take effect immediately and shall  expire  and  be
deemed repealed January 1, 2026.