senate Bill S2674A

2013-2014 Legislative Session

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Feb 13, 2013 print number 2674a
amend (t) and recommit to local government
Jan 23, 2013 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S2674 - Bill Details

Current Committee:
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd §301, Ag & Mkts L; amd §483, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S778
2009-2010: S2414

S2674 - Bill Texts

view summary

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

view sponsor memo
BILL NUMBER:S2674

TITLE OF BILL: An act to amend the real property tax law, in relation
to property tax exemption for on-farm structures that provide added
value to farm products

PURPOSE: This bill would include within the ten year property tax
exemption for agriculture buildings those on-farm structures that are
used by a farm to add value to farm products.

SUMMARY OF PROVISIONS:

Section 301 of the Agriculture and Markets Law and Section 483 of the
Real Property Tax Law is amended to include land and structures used for
processing or retail merchandising of crops and/or livestock products
from such land in the agriculture buildings exemption.

JUSTIFICATION: Family farms are continually exploring new ways to
obtain a better return for their product while meeting consumer demand.
At the same time, there is a growing recognition by consumers about the
economic and environmental benefits that can occur by directly support-
ing local agriculture. These two trends have led to a large number of
farms adding value to their farm products through on-farm processing and
direct to consumer sales. Whether' it be farm marketing to consumers or
turning grapes into award-winning New York wines, farmers are using
these new business projects to meet consumer demand. Unfortunately, the
expansion required to provide value-added services can often be quite
costly. This cost is compounded by dramatic yearly property taxes. By
providing structures housing valued-added aspects of a farm business
with a ten-year real property tax exemption, farmers will be in a better
position to expand into a value-added initiative, making their farms
more economically sustainable.

LEGISLATIVE HISTORY: 2011,2012: S.778 Referred to Agriculture
2009,2010: S.2414 Referred to Agriculture 2007,2008: S.5678 Referred to
Agriculture

FISCAL IMPLICATIONS: None to the state. Since the bill only covers the
value of new farm construction, there would be no negative impact on
local revenues.

EFFECTIVE DATE: Effective immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.

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

                                  2674

                       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

AN ACT to amend 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.  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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06486-01-3

S. 2674                             2

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 2. 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.

Co-Sponsors

S2674A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd §301, Ag & Mkts L; amd §483, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S778
2009-2010: S2414

S2674A (ACTIVE) - Bill Texts

view summary

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

view sponsor memo
BILL NUMBER:S2674A REVISED 3/7/13

TITLE OF BILL: 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

PURPOSE: This bill would include within the ten year property tax
exemption for agriculture buildings those on-farm structures that are
used by a farm to add value to farm products.

SUMMARY OF PROVISIONS:

Section 301 of the Agriculture and Markets Law is amended to include
land or portions thereof used for processing or retrial merchandising
of such crops, livestock or livestock products.

Section 483 of the Real Property Tax Law is amended to include land
and structures used for processing or retail merchandising of crops
and/or livestock products from such land in the agriculture buildings
exemption.

JUSTIFICATION: Unfortunately, farmers are often deterred from
expanding their farms due to dramatic yearly property taxes. This bill
would offer a ten-year real property tax exemption for structures and
buildings built on land used in agricultural production.

Since a ten-year tax exemption would save farmers money, this bill
encourages farmers to invest in structures they may not have if they
did not have the exemption. Farmers would be more willing to expand
into a value-added initiative, because they would be temporarily
sheltered from taxes on their new developments. By doing this, they
would be making their farms more economically sustainable and
eventually be able to provide more tax revenue to the state of New
York.

LEGISLATIVE HISTORY: 2011,2012: S.778 Referred to Agriculture
2009,2010: S.2414 Referred to Agriculture 2007,2008: S.5678 Referred
to Agriculture

FISCAL IMPLICATIONS: None to the state. Since the bill only covers
the value of new farm construction, there would be no negative impact
on local revenues.

EFFECTIVE DATE: Effective immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.

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                    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.

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