senate Bill S2249A

2013-2014 Legislative Session

Establishes a working farmland property tax credit for owners of agricultural assessment land within agricultural districts

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

do you support this legislation?

You must fill out the form below in order to support or oppose this bill. X

You must login or fill out the fields below for the senator to have an accurate account of the support or opposition to this bill.

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.
Use this box to enter a message to your senator.

Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 30, 2014 print number 2249a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 15, 2013 referred to investigations and government operations

Co-Sponsors

S2249 - Details

Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L; add Art 18-D §§972 - 972-i, Gen Muni L; amd §922, RPT L; amd §302, Ag & Mkts L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S789
2009-2010: S2416A

S2249 - Summary

Establishes a working farmland property tax credit for owners of agricultural assessment land within agricultural districts.

S2249 - Sponsor Memo

S2249 - Bill Text download pdf

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

                                  2249

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sens.  YOUNG, BONACIC, RANZENHOFER, SEWARD -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations

AN ACT to amend the tax law, the general municipal law, the real proper-
  ty tax law and the agriculture and markets law,  in  relation  to  the
  establishment  of a working farmland property tax credit for owners of
  agricultural assessment land within agricultural districts

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

  Section  1.  Legislative  intent. The legislature hereby finds, deter-
mines and declares that the New York agriculture industry has a substan-
tial impact on the overall economic health and well-being of the  state.
The state constitution provides that the policy of the state shall be to
encourage  the development and improvement of its agricultural lands for
the production of food and other agricultural products.  The  activities
of  farmers  and the protection of viable farmland provide many environ-
mental benefits to society, such as open space, scenic vistas,  wetlands
that  aid in water purification, plants that purify air, and food, water
and habitat for people, domestic animals and wildlife.  Therefore, it is
in the public interest to encourage the maintenance of existing farmland
and agricultural lands for farming purposes, thereby helping  to  ensure
the continued economic viability of farm operations.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
22-a to read as follows:
  22-A.  WORKING  FARMLAND PROPERTY TAX CREDIT. (A) GENERAL. IN THE CASE
OF A TAXPAYER THAT OWNS AGRICULTURAL ASSESSMENT LAND WHICH  IS  ELIGIBLE
FOR  THE  WORKING  FARMLAND  PROPERTY TAX CREDIT ESTABLISHED PURSUANT TO
ARTICLE EIGHTEEN-D OF THE GENERAL  MUNICIPAL  LAW  AND  AN  AGRICULTURAL
DISTRICT  ESTABLISHED PURSUANT TO ARTICLE TWENTY-FIVE-AA OF THE AGRICUL-
TURE AND MARKETS LAW, AND  THE  TAXPAYER  HAS  EXECUTED  A  COVENANT  TO
RESTRICT  THE USE OF SUCH LAND PURSUANT TO SECTION NINE HUNDRED SEVENTY-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06521-01-3

Co-Sponsors

S2249A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L; add Art 18-D §§972 - 972-i, Gen Muni L; amd §922, RPT L; amd §302, Ag & Mkts L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S789
2009-2010: S2416A

S2249A (ACTIVE) - Summary

Establishes a working farmland property tax credit for owners of agricultural assessment land within agricultural districts.

S2249A (ACTIVE) - Sponsor Memo

S2249A (ACTIVE) - Bill Text download pdf

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

                                 2249--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced by Sens. YOUNG, BONACIC, RANZENHOFER, SEWARD, TKACZYK -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Investigations and Government Operations  --  recommitted
  to  the  Committee  on  Investigations  and  Government  Operations in
  accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

AN ACT to amend the tax law, the general municipal law, the real proper-
  ty tax law and the agriculture and markets law,  in  relation  to  the
  establishment  of a working farmland property tax credit for owners of
  agricultural assessment land within agricultural districts

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

  Section  1.  Legislative  intent. The legislature hereby finds, deter-
mines and declares that the New York agriculture industry has a substan-
tial impact on the overall economic health and well-being of the  state.
The state constitution provides that the policy of the state shall be to
encourage  the development and improvement of its agricultural lands for
the production of food and other agricultural products.  The  activities
of  farmers  and the protection of viable farmland provide many environ-
mental benefits to society, such as open space, scenic vistas,  wetlands
that  aid in water purification, plants that purify air, and food, water
and habitat for people, domestic animals and wildlife.  Therefore, it is
in the public interest to encourage the maintenance of existing farmland
and agricultural lands for farming purposes, thereby helping  to  ensure
the continued economic viability of farm operations.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
22-a to read as follows:
  22-A.  WORKING  FARMLAND PROPERTY TAX CREDIT. (A) GENERAL. IN THE CASE
OF A TAXPAYER THAT OWNS AGRICULTURAL ASSESSMENT LAND WHICH  IS  ELIGIBLE
FOR  THE  WORKING  FARMLAND  PROPERTY TAX CREDIT ESTABLISHED PURSUANT TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06521-02-4

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.