Senate Bill S2674A

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

                                 2674--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

Introduced  by Sens. YOUNG, RANZENHOFER -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend the agriculture and markets law and the real property
  tax law, in relation to property tax exemption for on-farm  structures
  that provide added value to farm products

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

  Section 1.  The opening paragraph of subdivision 4 of section  301  of
the  agriculture  and markets law, as amended by chapter 344 of the laws
of 2012, is amended to read as follows:
  "Land used in agricultural production" means not less than seven acres
of land used as a single operation in the preceding two  years  for  the
production  for  sale  of  crops,  livestock or livestock products of an
average gross sales value of ten thousand dollars or more; or, not  less
than  seven  acres  of land used in the preceding two years to support a
commercial horse boarding operation or  a  commercial  equine  operation
with annual gross receipts of ten thousand dollars or more. Land used in
agricultural  production  shall  [not]  include land or portions thereof
used for processing or retail merchandising of such crops, livestock  or
livestock  products.  Land  used  in  agricultural production shall also
include:
  S 2. Subdivision 2 of section 483 of the real  property  tax  law,  as
amended  by  chapter  540  of  the  laws  of 2007, is amended to read as
follows:
  2. The term "structures and buildings" shall include:  (a)  structures
and  buildings  or portions thereof used directly and exclusively in the
raising and  production  for  sale  of  agricultural  and  horticultural
commodities  or necessary for the storage thereof, [but not] AND INCLUD-
ING structures and buildings or portions thereof used for the processing

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06486-02-3
              

S. 2674--A                          2

of agricultural and horticultural commodities, or the retail merchandis-
ing of such commodities; (b) structures and buildings  used  to  provide
housing for regular and essential employees and their immediate families
who  are  primarily  employed  in connection with the operation of lands
actively devoted to agricultural and horticultural use, but not  includ-
ing  structures  and  buildings occupied as a residence by the applicant
and his immediate family; (c) structures and buildings  used  as  indoor
exercise  arenas  exclusively  for  training  and  exercising  horses in
connection with the raising and production for sale of agricultural  and
horticultural  commodities  or  in  connection  with  a commercial horse
boarding operation as defined in section three hundred one of the  agri-
culture  and markets law. For purposes of this section, the term "indoor
exercise arenas" shall not include riding academies or dude ranches; (d)
structures and buildings used in the  production  of  maple  syrup;  (e)
structures  and  buildings  used  in the production of honey and beeswax
including those structures and buildings used for the storage  of  bees.
For purposes of this section, this shall not include those structures or
buildings  and portions thereof used for the sale of maple syrup or sale
of honey and beeswax. The term  "structures  and  buildings"  shall  not
include  silos, bulk milk tanks or coolers, or manure storage and handl-
ing facilities as such terms are used in section  four  hundred  eighty-
three-a of this title.
  S 3. 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.