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

                                  7982

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 13, 2013
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to amend the real property tax law, in relation to  property  tax
  benefits for anaerobic digestion of agricultural waste

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

  Section 1. Subdivision 1 of section 483-a of  the  real  property  tax
law,  as  amended by chapter 449 of the laws of 1995, is amended to read
as follows:
  1. Structures permanently affixed to agricultural land for the purpose
of preserving and storing forage in edible condition[,]; farm feed grain
storage bins[,]; commodity sheds[,]; manure storage [and], handling  AND
TREATMENT  facilities,  INCLUDING  COMPOSTING  OR ANAEROBIC DIGESTION OF
AGRICULTURAL MATERIALS, SUCH AS LIVESTOCK  MANURE  AND  FARMING  WASTES,
FOOD  RESIDUALS  OR OTHER ORGANIC WASTES ASSOCIATED WITH FOOD PRODUCTION
OR CONSUMPTION WITH AT LEAST FIFTY PERCENT BY WEIGHT OF ITS FEEDSTOCK ON
AN ANNUAL BASIS BEING LIVESTOCK MANURE, FARMING WASTES AND  CROPS  GROWN
SPECIFICALLY  FOR USE AS ANAEROBIC DIGESTION OR COMPOSTING FEEDSTOCK AND
INCLUDING ANY EQUIPMENT NECESSARY TO THE PROCESS OF PRODUCING,  COLLECT-
ING,  STORING,  CLEANING  AND CONVERTING BIOGAS INTO FORMS OF ENERGY AND
TRANSPORTING BIOGAS OR ENERGY ON-SITE; AND and bulk milk tanks and cool-
ers used to hold milk awaiting shipment to market shall be  exempt  from
taxation,  special  ad  valorem  levies and special assessments.   "FOOD
RESIDUALS" MEANS ORGANIC MATERIAL, INCLUDING, BUT NOT LIMITED  TO,  FOOD
SCRAPS,  FOOD  PROCESSING  RESIDUE,  AND  RELATED SOILED OR UNRECYCLABLE
PAPER USED IN FOOD PACKAGING, PREPARATION OR CLEANUP.
  S 2. Paragraph (e) of subdivision 1 of section 487 of the real proper-
ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
read as follows:
  (e) "Farm waste electric generating equipment"  means  equipment  that
generates   electric  energy  from  biogas  produced  by  the  anaerobic

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08946-03-3
              

A. 7982                             2

digestion of agricultural waste, such as livestock manure, farming waste
and food processing wastes with a rated capacity of not more than  [four
hundred]  ONE THOUSAND kilowatts that is (i) manufactured, installed and
operated  in  accordance  with applicable government and industry stand-
ards, (ii) connected to the electric system and operated in  conjunction
with an electric corporation's transmission and distribution facilities,
(iii)  operated in compliance with the provisions of section sixty-six-j
of the public service law, (iv) fueled at a minimum of ninety percent on
an annual basis by biogas produced from the anaerobic digestion of agri-
cultural waste such as livestock manure  materials,  crop  residues  and
food  processing wastes, and (v) fueled by biogas generated by anaerobic
digestion with at least [seventy-five] FIFTY percent by  weight  of  its
feedstock being livestock manure materials on an annual basis.
  S 3. This act shall take effect immediately and shall apply to taxable
status dates occurring on or after such effective date.