S T A T E O F N E W Y O R K
________________________________________________________________________
2473--A
2015-2016 Regular Sessions
I N A S S E M B L Y
January 16, 2015
___________
Introduced by M. of A. MAGEE -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to exemption from
taxation of structures and buildings essential to the operation of
agricultural and horticultural lands
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 2 and 8 of section 483 of the real property
tax law, subdivision 2 as amended by chapter 540 of the laws of 2007 and
subdivision 8 as amended by chapter 411 of the laws of 2001, are 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 structures and
buildings or portions thereof used for the processing of agricultural
and horticultural commodities, or the retail merchandising 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 including struc-
tures 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
OR COMMERCIAL EQUINE OPERATION as defined in section three hundred one
of the agriculture and markets law. For purposes of this section, the
term "indoor exercise arenas" shall not include riding academies or dude
ranches THAT DO NOT MEET THE DEFINITION OF COMMERCIAL EQUINE OPERATION
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05588-05-5
A. 2473--A 2
AS DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS
LAW; (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.
8. As used in this section, the term "agricultural and horticultural"
shall include the activity of raising, breeding and boarding of live-
stock, including commercial horse boarding operations AND COMMERCIAL
EQUINE OPERATIONS, AS DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRI-
CULTURE AND MARKETS LAW.
S 2. This act shall take effect immediately and shall only apply to
structures built on or after the next succeeding final assessment roll
date.