Senate Bill S369

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

    S. 369                                                    A. 167

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
  of A. PALUMBO -- read once and referred to the Committee on Real Prop-
  erty Taxation

AN  ACT  to  amend the real property tax law, in relation to providing a
  real property tax exemption for protected agricultural  land  use  for
  food production

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

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 481-a to read as follows:
  S  481-A.  TAXATION  OF  PROTECTED  AGRICULTURAL  LAND  USED  FOR FOOD
PRODUCTION. 1. AS USED IN THIS SECTION:
  (A) "PROTECTED AGRICULTURAL LAND" SHALL  MEAN  LAND  ENCUMBERED  BY  A
CONSERVATION EASEMENT PURSUANT TO SECTION TWO HUNDRED FORTY-SEVEN OF THE
GENERAL  MUNICIPAL LAW OR TITLE THREE OF ARTICLE FORTY-NINE OF THE ENVI-
RONMENTAL CONSERVATION LAW, WHERE SUCH EASEMENT PROVIDES (I) AN AFFIRMA-
TIVE DUTY TO FARM THE PROTECTED AGRICULTURAL LAND FOR  FOOD  PRODUCTION;
(II)  SUCH  LAND MAY ONLY BE SOLD TO ANOTHER BONA FIDE FARMER ENGAGED IN
FOOD PRODUCTION; (III) SUCH LAND MAY ONLY BE SOLD  AT  ITS  AGRICULTURAL
VALUE  FOR  FOOD  PRODUCTION;  AND  (IV)  SUCH LAND IS SUBJECT TO A PLAN
PURSUANT TO THE STATE AGRICULTURAL ENVIRONMENTAL MANAGEMENT PROGRAM.
  (B) "FOOD PRODUCTION" SHALL MEAN THE PRODUCTION OF: (I)  FIELD  CROPS,
INCLUDING  BUT NOT LIMITED TO CORN, WHEAT, OATS, RYE, BARLEY, HAY, POTA-
TOES AND DRY BEANS. FRUITS, INCLUDING BUT NOT LIMITED TO APPLES,  PEACH-
ES,  GRAPES,  CHERRIES  AND  BERRIES; (II) VEGETABLES, INCLUDING BUT NOT
LIMITED TO TOMATOES, SNAP BEANS, CABBAGE, CARROTS,  BEETS,  AND  ONIONS;

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

                                                           LBD02416-01-5

S. 369                              2                             A. 167

(III)  LIVESTOCK  AND  LIVESTOCK  PRODUCTS, INCLUDING BUT NOT LIMITED TO
CATTLE, SHEEP, HOGS, GOATS, POULTRY, FARMED DEER, FARMED  BUFFALO,  MILK
AND  EGGS;  (IV)  MAPLE SAP; AND (V) AQUACULTURE PRODUCTS, INCLUDING BUT
NOT LIMITED TO FISH, FISH PRODUCTS, WATER PLANTS AND SHELLFISH.
  2.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF THIS CHAPTER, PROTECTED
AGRICULTURAL LAND USED FOR FOOD PRODUCTION, AS DEFINED IN PARAGRAPH  (B)
OF SUBDIVISION ONE OF THIS SECTION, SHALL BE EXEMPT FROM TAXATION.
  S 2. This act shall take effect immediately.