S T A T E O F N E W Y O R K
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2674--A
2013-2014 Regular Sessions
I N S E N A T E
January 23, 2013
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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.