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

                                  8082

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              June 5, 2015
                               ___________

Introduced  by M. of A. MAGEE, RUSSELL, SANTABARBARA, SKARTADOS, WOERNER
  -- (at request of the Department of Agriculture and Markets)  --  read
  once and referred to the Committee on Agriculture

AN ACT to amend the agriculture and markets law, in relation to agricul-
  tural  districts  law  improvements; and the real property tax law, in
  relation to tax exemptions for certain structures on agricultural  and
  horticultural  lands; and to repeal certain provisions of the agricul-
  ture and markets law relating to agricultural districts

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

  Section 1. Section 16 of the agriculture and markets law is amended by
adding a new subdivision 2-e to read as follows:
  2-E. DEVELOP, AND UPDATE, GUIDANCE AND OTHER INFORMATION TO:
  (I)  ASSIST  COUNTY  LEGISLATIVE  BODIES,  AGRICULTURAL  AND  FARMLAND
PROTECTION BOARDS AND DEPARTMENTS IN CREATING AND REVIEWING AGRICULTURAL
DISTRICTS PURSUANT  TO  SECTIONS  THREE  HUNDRED  THREE,  THREE  HUNDRED
THREE-A AND THREE HUNDRED THREE-B OF THIS CHAPTER; AND
  (II) ASSIST THE COMMISSIONER OF TAXATION AND FINANCE TO SUPPORT TRAIN-
ING  OF  ASSESSORS  AND  ANY  OTHER  LOCAL GOVERNMENT OFFICIALS WHO HAVE
RESPONSIBILITY FOR AGRICULTURAL ASSESSMENT AND TAXATION.
  S 2. Subdivision 3 of section 301 of the agriculture and markets  law,
as  amended  by  chapter  797 of the laws of 1992, is amended to read as
follows:
  3. "Farm woodland" means land used for the production  [for  sale]  of
woodland  products INTENDED FOR SALE, including but not limited to logs,
lumber, posts and firewood. Farm woodland shall not include land used to
produce Christmas trees or  land  used  for  the  processing  or  retail
merchandising of woodland products.
  S 3. Subdivision 11 of section 301 of the agriculture and markets law,
as  amended  by  chapter  384 of the laws of 2011, is amended to read as
follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09504-05-5
              

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  11. "Farm operation" means the land and on-farm buildings,  equipment,
manure  processing and handling facilities, and practices which contrib-
ute to the production, preparation and marketing of crops, livestock and
livestock products as a commercial enterprise, including  a  "commercial
horse  boarding  operation"  as  defined in subdivision thirteen of this
section, a "timber operation" as defined in subdivision fourteen of this
section, "compost, mulch or other biomass crops" as defined in  subdivi-
sion  [sixteen]  SEVENTEEN of this section and "commercial equine opera-
tion" as defined in subdivision [seventeen] EIGHTEEN  of  this  section.
Such farm operation may consist of one or more parcels of owned or rent-
ed land, which parcels may be contiguous or noncontiguous to each other.
  S 4. Subdivision 12 of section 301 of the agriculture and markets law,
as  added  by  chapter  534  of  the laws of 1992, is amended to read as
follows:
  12. "Agricultural data statement"  means  an  identification  of  farm
operations  within  an agricultural district located within five hundred
feet of the boundary of property upon which an action requiring  munici-
pal  review and approval by the planning board, zoning board of appeals,
town board, or village board of trustees pursuant to article sixteen  of
the  town  law  or  article  seven  of  the  village law is proposed, as
provided in section three hundred [five-a] FIVE-B of this article.
  S 5. Subdivisions 16 and 17 of section  301  of  the  agriculture  and
markets law, subdivision 16 as added by chapter 536 of the laws of 2008,
are renumbered subdivisions 17 and 18.
  S  6.  Section  303  of the agriculture and markets law, as amended by
chapter 797 of the laws of 1992, subdivision 1 as amended by chapter 463
of the laws of 2014, subparagraph 1 of paragraph a of subdivision  2  as
amended  by chapter 213 of the laws of 2007, subparagraph 3 of paragraph
e of subdivision 2, and subdivisions 5 and 6 as amended by  chapter  102
of the laws of 1998, subdivision 4 as amended by chapter 523 of the laws
of  2003,  paragraph a of subdivision 5 and paragraph a of subdivision 6
as designated by chapter 687 of the laws of 2002 and  subdivision  7  as
amended  by  chapter  357  of  the  laws  of 1997, is amended to read as
follows:
  S 303. Agricultural districts; creation. 1. Any  owner  or  owners  of
land  may  submit  a  proposal  to  the  county legislative body for the
creation of an agricultural district within such county,  provided  that
such  owner  or owners own at least two hundred fifty acres [or at least
ten per cent] of the land proposed to  be  included  in  the  district[,
whichever  is greater].  Such proposal shall be submitted in such manner
and form as may be prescribed  by  the  commissioner,  shall  include  a
description  of  the  proposed district, including a map delineating the
exterior boundaries of the district which shall conform  to  tax  parcel
boundaries,  and  the tax map identification numbers for every parcel in
the proposed district. The proposal [may recommend an appropriate] SHALL
INCLUDE A review period of [either] eight[, twelve or twenty] years.
  2. Upon the receipt of such a proposal, the county legislative body:
  a. shall thereupon provide notice of such  proposal  by  publishing  a
notice  in  a  newspaper  having general circulation within the proposed
district and by POSTING A NOTICE  ON  THE  HOME  PAGE  OF  THE  COUNTY'S
WEBSITE;  posting  such  notice  in  five  conspicuous places within the
proposed district; AND PROVIDING SUCH NOTICE IN WRITING BY  FIRST  CLASS
MAIL  TO  THOSE  MUNICIPALITIES WHOSE TERRITORY ENCOMPASSES THE PROPOSED
DISTRICT. The notice shall contain the following information:
  (1) a statement that a proposal for an agricultural district has  been
filed with the county legislative body pursuant to this article;

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  (2)  a  statement  that  the  proposal  will be on file open to public
inspection in the county clerk's office;
  (3) a statement that any COUNTY LANDOWNER OR municipality whose terri-
tory  encompasses  the  proposed  district [or any landowner who owns at
least ten per cent of the  land  proposed  to  be  included  within  the
proposed  modification of the proposed district] may propose a modifica-
tion of the proposed  district  in  such  form  and  manner  as  may  be
prescribed by the commissioner [of agriculture and markets];
  (4)  a statement that the proposed modification must be filed with the
county clerk and the clerk of the county legislature within thirty  days
[after] OF the publication AND POSTING AND MAILING of such notice; AND
  (5)  a statement that at the termination of the thirty day period, the
proposal and proposed modifications will be  submitted  to  the  [county
planning  board  and]  county agricultural and farmland protection board
and that thereafter a public hearing  will  be  held  on  the  proposal,
proposed  modifications, and recommendations of the [planning board and]
county agricultural and farmland protection board;
  b. shall receive any proposals  for  modifications  of  such  proposal
which  may  be  submitted  by  [such  landowners  or]  PROPONENTS OF THE
DISTRICT, ANY COUNTY LANDOWNERS OR  municipalities  within  thirty  days
[after] OF the publication AND POSTING AND MAILING of such notice;
  c.  shall,  upon the termination of such thirty day period, refer such
proposal and proposed modifications to the county [planning board, which
shall, within forty-five days, report to the county legislative body the
potential effect of such proposal and proposed  modifications  upon  the
county's planning policies and objectives;
  d. shall simultaneously, upon the termination of such thirty day peri-
od,  refer such proposal and proposed modifications to the county] agri-
cultural and farmland protection board, which shall, AFTER  CONSULTATION
WITH  THE  COUNTY  PLANNING  BOARD, within forty-five days report to the
county legislative body its recommendations concerning the proposal  and
proposed modifications[, and]; AND
  [e.] D. shall hold a public hearing in the following manner:
  (1)  The hearing shall be held at a place within the proposed district
or otherwise readily accessible to the proposed district;
  (2) The notice shall contain the following information:
  (a) a statement of the time, date and place of the public hearing;
  (b) a description of the proposed district, any proposed additions and
any recommendations of the [county planning board  or]  county  agricul-
tural and farmland protection board; AND
  (c) a statement that the public hearing will be held concerning:
  (i) the original proposal;
  (ii)  any  written  amendments  proposed  during the thirty day review
period; AND
  (iii) any recommendations proposed  by  the  county  agricultural  and
farmland protection board [and/or the county planning board.];
  (3)  The  notice  shall  be  published in a newspaper having a general
circulation within the proposed district AND POSTED ON THE HOME PAGE  OF
THE  COUNTY'S  WEBSITE and shall be given in writing BY FIRST CLASS MAIL
to  those  municipalities  whose  territory  encompasses  the   proposed
district  and any proposed modifications, owners of real property within
such a proposed district or any proposed modifications who are listed on
the most recent assessment roll, the commissioner[, the commissioner  of
environmental conservation] and the advisory council on agriculture.

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  3.  The  following factors shall be considered by the [county planning
board, the] county agricultural and  farmland  protection  board[,]  and
IDENTIFIED AS ISSUES FOR COMMENT at [any] THE public hearing:
  [i.]  A.  the viability of active farming within the proposed district
and in areas adjacent thereto;
  [ii.] B. the presence of any viable farm  lands  within  the  proposed
district and adjacent thereto that are not now in active farming;
  [iii.] C. the nature and extent of land uses other than active farming
within the proposed district and adjacent thereto;
  [iv.] D. county developmental patterns and needs; and
  [v.]  E.  any  other  matters  which [may] THE COUNTY LEGISLATIVE BODY
DEEMS TO be relevant.
  In  judging  viability,  any  relevant  agricultural  viability   maps
prepared  by  the  commissioner  [of  agriculture  and markets] shall be
considered, as well as soil, climate, topography, other natural factors,
markets for farm products, the extent and nature of  farm  improvements,
the  present  status  of  farming,  anticipated  trends  in agricultural
economic conditions and technology, and such other  factors  as  may  be
relevant.
  4.  The  county  legislative body, after receiving the [reports of the
county planning board and] REPORT  AND  RECOMMENDATIONS,  INCLUDING  ANY
RECOMMENDATIONS OF THE COUNTY PLANNING BOARD, OF the county agricultural
and  farmland  protection board and after such public hearing, may adopt
as a plan the proposal or any modification  of  the  proposal  it  deems
appropriate[,  and shall adopt as part of the plan an appropriate review
period of either eight, twelve or twenty  years.  The  plan  as  adopted
shall,  to  the extent feasible, include adjacent viable farm lands, and
exclude, to the extent feasible, nonviable farm land and non-farm  land.
The  plan shall include only whole tax parcels in the proposed district.
The county legislative body shall act to adopt or reject  the  proposal,
or  any  modification  of it, no later than one hundred eighty days from
the date the proposal was submitted to this body. Upon the adoption of a
plan, the county legislative body shall submit it to  the  commissioner.
The  commissioner  may,  upon application by the county legislative body
and for good cause shown, extend the period for adoption and  submission
once  for an additional thirty days. Where he or she does so, the county
legislative body may extend the period for the report  from  the  county
planning board and/or the period for the report from the county agricul-
tural and farmland protection board] OR MAY ACT TO REJECT THE PROPOSAL.
  5. [a.] ALL PLANS THAT ARE ADOPTED SHALL INCLUDE:  (A) A REVIEW PERIOD
OF EIGHT YEARS; (B) ONLY WHOLE TAX PARCELS IN THE PROPOSED DISTRICT; AND
(C)  TO  THE  EXTENT  FEASIBLE,  INCLUDE ADJACENT VIABLE FARM LANDS, AND
EXCLUDE, TO THE EXTENT FEASIBLE, NONVIABLE FARM LAND AND NON-FARM LAND.
  6. UPON THE ADOPTION OF A PLAN,  THE  COUNTY  LEGISLATIVE  BODY  SHALL
SUBMIT  IT  TO THE COMMISSIONER. ADOPTED PLANS SHALL BE SUBMITTED WITHIN
ONE YEAR AFTER RECEIPT OF A COMPLETE PROPOSAL AS DESCRIBED  IN  SUBDIVI-
SION  ONE OF THIS SECTION. THE COMMISSIONER MAY, UPON APPLICATION BY THE
COUNTY LEGISLATIVE BODY AND FOR GOOD CAUSE SHOWN, EXTEND THE PERIOD  FOR
SUBMISSION ONCE FOR UP TO SIX ADDITIONAL MONTHS.
  7.  The  commissioner  shall have sixty days after receipt of the plan
within which to certify to  the  county  legislative  body  whether  the
[proposal,  or  a  modification  of  the proposal,] PLAN is eligible for
districting, whether the area to be districted consists predominantly of
viable agricultural land, and whether the plan of the proposed  district
is  feasible,  and  will serve the public interest by assisting in main-
taining a viable agricultural  industry  within  the  district  and  the

A. 8082                             5

state. The commissioner shall submit a copy of such plan to the [commis-
sioner  of environmental conservation, who shall have thirty days within
which to report his or her determination to the commissioner. A copy  of
such  plan  shall  also be provided to the] advisory council on agricul-
ture. [The commissioner shall not  certify  the  plan  as  eligible  for
districting  unless  the  commissioner of environmental conservation has
determined that the area to be districted is consistent with state envi-
ronmental plans, policies and objectives.
  6. a. Within sixty days after the certification  by  the  commissioner
that the proposed area is eligible for districting, and that districting
would  be consistent with state environmental plans, policies and objec-
tives, the county legislative body may hold  a  public  hearing  on  the
plan,  except  that it shall hold a public hearing if the plan was modi-
fied by the commissioner or was modified by the county legislative  body
after  they  held the public hearing required by paragraph e of subdivi-
sion two of this section and such modification was not considered at the
original hearing. Notice of any such hearing shall  be  in  a  newspaper
having  general  circulation  in  the  area of the proposed district and
individual notice, in writing, to those municipalities whose territories
encompass the proposed district modifications, the persons  owning  land
directly  affected  by  the proposed district modifications, the commis-
sioner, the commissioner of environmental conservation and the  advisory
council  on  agriculture.  The  proposed  district, if certified without
modification by the commissioner, shall  become  effective  thirty  days
after  the  termination of such public hearing or, if there is no public
hearing, ninety days after such certification  unless  its  creation  is
disapproved by the county legislative body within such period. Provided,
however, that if, on a date within the thirty days after the termination
of  such  public  hearing  or, if there is no public hearing, within the
ninety days  after  such  certification,  the  county  legislative  body
approves  creation of the district, such district shall become effective
on such date. Provided further, that notwithstanding any other provision
of this subdivision, if the  commissioner  modified  the  proposal,  the
district  shall  not become effective unless the county legislative body
approves the modified district; such approval must be given  on  a  date
within  the thirty days after the termination of the public hearing; and
the district, if approved, shall become effective on such  date.  Before
approving or disapproving any proposal modified by the commissioner, the
county  legislative  body may request reports on such modified proposal,
from the county planning board and the county agricultural and  farmland
protection board.
  7.] 8. IF THE COMMISSIONER CERTIFIES THE PLAN OF THE PROPOSED DISTRICT
PURSUANT  TO  SUBDIVISION  SEVEN  OF THIS SECTION, THE DISTRICT SHALL BE
CREATED IMMEDIATELY UPON CERTIFICATION.
  9. Upon the creation of  an  agricultural  district,  the  description
thereof,  which  shall  include  tax  map identification numbers for all
parcels within the district, plus a map delineating the exterior bounda-
ries of the district in relation to  tax  parcel  boundaries,  shall  be
filed  by  the county legislative body with the county clerk, the county
director of real property tax services, and the commissioner.  [For  all
existing  agricultural  districts, the county clerk shall also file with
the commissioner upon request the tax map identification numbers for tax
parcels within those districts.] The commissioner, on  petition  of  the
county  legislative  body,  may,  for  good  cause  shown,  approve  the
correction of any errors in  materials  filed  pursuant  to  a  district

A. 8082                             6

creation  at  any  time  subsequent  to the creation of any agricultural
district.
  S  7.  Section  303-a  of the agriculture and markets law, as added by
chapter 357 of the laws of 1997, paragraph b of subdivision 2 as  added,
paragraph  c  of subdivision 2 as relettered, and clause (b) of subpara-
graph 3 of paragraph c of subdivision 2 and subdivision 3 as amended  by
chapter  213  of the laws of 2007, subdivision 4 as added by chapter 290
of the laws of 1999 and subdivision 5 as amended by chapter 120  of  the
laws of 2010, is amended to read as follows:
  S  303-a.  Agricultural  districts;  review. 1. The county legislative
body shall review  any  district  created  under  [this]  section  THREE
HUNDRED  THREE OF THIS ARTICLE eight[, twelve or twenty] years after the
date of its creation[, consistent with the review period  set  forth  in
the  plan creating such district] and at the end of every eight[, twelve
or twenty] year period thereafter[, whichever  may  apply.  In  counties
with  multiple  districts  with review dates in any twelve month period,
the commissioner, on petition of the county legislative body,  may,  for
good  cause  shown,  approve  an  extension  of  up  to four years for a
district review. Thereafter, the extended review date  shall  be  deemed
the  creation  date  for  purposes  of  subsequent reviews by the county
legislative body in accordance with this section.  The review date of  a
district  may not be extended more than four years.  The petition of the
county legislative body for an  extension  shall  be  submitted  to  the
commissioner at least six months prior to the review date].
  2. In conducting a district review the county legislative body shall:
  a.  provide notice of such district review by publishing a notice in a
newspaper having general circulation within the district and by  POSTING
A  NOTICE  ON THE HOME PAGE OF THE COUNTY'S WEBSITE; posting such notice
in at least five conspicuous places within the district;  AND  PROVIDING
SUCH NOTICE IN WRITING BY FIRST CLASS MAIL TO THOSE MUNICIPALITIES WHOSE
TERRITORY  ENCOMPASSES THE DISTRICT. The notice shall identify the muni-
cipalities in which the district is found and the district's total area;
indicate that a map of the district will be on file and open  to  public
inspection  in  the  office of the county clerk and such other places as
the legislative body deems appropriate; and  notify  municipalities  and
land  owners within the district that they may propose a modification of
the district by filing such proposal with  the  [county]  clerk  of  the
county  legislature  within  thirty  days [after] OF the publication AND
POSTING AND MAILING of such notice;
  b. direct the county agricultural and  farmland  protection  board  to
prepare a report WITHIN FORTY-FIVE DAYS concerning the following:
  (1)  the  nature  and status of farming and farm resources within such
district, including the total number of acres  of  land  and  the  total
number of acres of land in farm operations in the district;
  (2)  the extent to which the district has achieved its original objec-
tives;
  (3) the extent to which county and local comprehensive plans, policies
and objectives are consistent with and support the district;
  (4) the degree of coordination between local laws,  ordinances,  rules
and regulations that apply to farm operations in such district and their
influence on farming; and
  (5) recommendations to continue, terminate or modify such district.
  c.  hold  a  public hearing [at least one hundred twenty days prior to
the district review date and not more than one hundred eighty days prior
to such date,] in the following manner:

A. 8082                             7

  (1) the hearing shall be held at a place within the district or other-
wise readily accessible to the proposed district;
  (2)  a  notice  of  public  hearing  shall be published in a newspaper
having a general circulation within the district AND POSTED ON THE  HOME
PAGE  OF  THE  COUNTY'S  WEBSITE  and shall be given in writing BY FIRST
CLASS MAIL to  those  municipalities  whose  territories  encompass  the
district  and any proposed modifications to the district; to persons, as
listed on the most recent assessment roll, whose land is the subject  of
a proposed modification; and to the commissioner;
  (3) the notice of hearing shall contain the following information:
  (a) a statement of the time, date and place of the public hearing; and
  (b)  a description of the district, any proposed modifications and any
recommendations of  the  county  agricultural  and  farmland  protection
board.
  3.  A.  The  county  legislative  body, after receiving the report and
recommendation of the county agricultural and farmland protection board,
and after public hearing, shall make  a  finding  whether  the  district
should  be  continued, terminated or modified. If the county legislative
body finds that the district should be terminated, it may do so  at  the
end  of  such  eight[,  twelve or twenty] year period[, whichever may be
applicable,] by filing a notice of termination with the county clerk and
the commissioner.
  B. THE COUNTY LEGISLATIVE BODY  MAY  ADOPT  ANY  MODIFICATION  OF  THE
DISTRICT REVIEW PLAN IT DEEMS APPROPRIATE.
  C.  If  the  county legislative body finds that the district should be
continued or modified, it shall submit [a] THE district review  plan  to
the  commissioner.  The district review plan shall include a description
of the district, including a map delineating the exterior boundaries  of
the  district  which shall conform to tax parcel boundaries; the tax map
identification numbers for every parcel in the district; a copy  of  the
report of the county agricultural and farmland protection board required
by  paragraph  b  of  subdivision two of this section; and a copy of the
testimony given at the public hearing required by paragraph c of  subdi-
vision two of this section or a copy of the minutes of such hearing.
  4.  THE  COUNTY  LEGISLATIVE  BODY  SHALL  COMPLETE THE REVIEW PROCESS
DESCRIBED IN THIS SECTION BY EITHER TERMINATING, CONTINUING, OR  MODIFY-
ING  THE  DISTRICT  ON  OR  BEFORE  THE DISTRICT'S ANNIVERSARY DATE. THE
COMMISSIONER MAY, UPON APPLICATION BY THE COUNTY  LEGISLATIVE  BODY  AND
FOR  GOOD  CAUSE SHOWN, EXTEND THE PERIOD FOR A DISTRICT REVIEW ONCE FOR
UP TO SIX ADDITIONAL MONTHS. If the county  legislative  body  does  not
act, or if a modification of a district is rejected by the county legis-
lative  body,  the  district  shall  continue as originally constituted,
unless the commissioner, after consultation with the advisory council on
agriculture, terminates such district, by filing a notice  thereof  with
the county clerk, because[:
  a.]  the  area in the district is no longer predominantly viable agri-
cultural land[; or
  b. the commissioner of environmental conservation has determined  that
the  continuation  of  the  district  would not be consistent with state
environmental plans, policies and objectives; provided, however, that if
the commissioner certifies to the county legislative body that he or she
will not approve the continuance of the district  unless  modified,  the
commissioner shall grant the county an extension as provided in subdivi-
sion  one  of this section to allow the county to prepare a modification
of the district in the manner provided in this section].

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  5. Plan review, certification, correction of  any  errors  and  filing
shall  be  conducted in the same manner prescribed for district creation
in [subdivisions five, six and seven of] section three hundred three  of
this article.
  S  8.  The  agriculture  and  markets  law  is amended by adding a new
section 303-c to read as follows:
  S 303-C. CONSOLIDATION OF AGRICULTURAL  DISTRICTS.  EXISTING  AGRICUL-
TURAL DISTRICTS MAY BE CONSOLIDATED WITH AN EXISTING DISTRICT UNDERGOING
REVIEW PURSUANT TO AND IN THE SAME MANNER PRESCRIBED FOR DISTRICT REVIEW
IN  SECTION  THREE HUNDRED THREE-A OF THIS ARTICLE. THE NOTICE OF PUBLIC
HEARING REQUIRED BY SUBDIVISION TWO OF SECTION THREE HUNDRED THREE-A  OF
THIS  ARTICLE  SHALL  BE  GIVEN  IN WRITING BY FIRST CLASS MAIL TO THOSE
MUNICIPALITIES WHOSE TERRITORIES ENCOMPASS THE DISTRICTS PROPOSED TO  BE
CONSOLIDATED;  AND  TO ALL PERSONS, AS LISTED ON THE MOST RECENT ASSESS-
MENT ROLL, WHOSE LAND IS THE SUBJECT OF  A  PROPOSED  CONSOLIDATION.  IN
ADDITION TO THE INFORMATION REQUIRED BY SUBDIVISION TWO OF SECTION THREE
HUNDRED  THREE-A  OF  THIS ARTICLE, THE NOTICE OF HEARING SHALL IDENTIFY
THE DISTRICT INTO WHICH THE  EXISTING  DISTRICT  OR  DISTRICTS  WILL  BE
CONSOLIDATED AND THE NEW ANNIVERSARY DATE FOR THE CONSOLIDATED DISTRICT.
  S 9. Section 304 of the agriculture and markets law is REPEALED.
  S  10.  Subdivision  1 of section 304-b of the agriculture and markets
law, as amended by chapter 213 of the laws of 2007, is amended  to  read
as follows:
  1.  The commissioner shall file a written report with the governor and
the legislature on January first,  two  thousand  eight  and  biennially
thereafter,  covering  each  prior  period  of two years, concerning the
status of the agricultural districts program. Such report shall include,
but not be limited to, the total number of agricultural  districts,  the
total  number of acres in agricultural districts, a list of the counties
that have established county agricultural and farmland protection plans,
and a summary of the agricultural protection [planning] grants program.
  S 11. Subparagraphs (ii) and (vi) of paragraph d of subdivision  1  of
section  305  of  the agriculture and markets law, as amended by chapter
385 of the laws of 1994, are amended to read as follows:
  (ii) Whenever a conversion occurs, the owner shall notify the assessor
within ninety days of the date such  conversion  is  commenced.  If  the
landowner  fails to make such notification within the ninety day period,
the assessing unit, by majority vote of the governing body, may impose a
penalty on behalf of the assessing unit of up to  two  times  the  total
payments  owed,  but  not  to  exceed  a  maximum total penalty of [five
hundred] ONE THOUSAND dollars in addition to any payments owed.
  (vi) The assessing unit, by majority vote of the governing  body,  may
impose  a  minimum  payment  amount,  not  to  exceed [one] FIVE hundred
dollars.
  S 12. Paragraph e of subdivision 1 of section 305 of  the  agriculture
and markets law is REPEALED and paragraph f is relettered paragraph e.
  S  13.  Paragraph b of subdivision 4 of section 305 of the agriculture
and markets law is REPEALED.
  S 14. Paragraphs c, d, e and f of subdivision 4 of section 305 of  the
agriculture  and  markets  law, paragraph c as amended by chapter 235 of
the laws of 1995, paragraphs d and e as amended by chapter  797  of  the
laws  of  1992  and paragraph f as amended by chapter 102 of the laws of
1998, are amended to read as follows:
  [c.] B. The agency, corporation or  government  proposing  the  action
shall  also,  at  least  sixty-five  days  prior  to  such  acquisition,
construction or advance of public funds, file a [final] notice of intent

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with  the  commissioner  and  the  county  agricultural   and   farmland
protection board.  Such [final] notice shall include a detailed agricul-
tural impact statement setting forth the following:
  (i) a detailed description of the proposed action and its agricultural
setting;
  (ii)  the  agricultural impact of the proposed action including short-
term and long-term effects;
  (iii) any adverse agricultural effects which cannot be avoided  should
the proposed action be implemented;
  (iv) alternatives to the proposed action;
  (v)  any  irreversible  and  irretrievable commitments of agricultural
resources which would be involved in the proposed action  should  it  be
implemented;
  (vi)  mitigation  measures  proposed to minimize the adverse impact of
the proposed action on the continuing viability of a farm enterprise  or
enterprises within the district;
  (vii)  any  aspects  of the proposed action which would encourage non-
farm development, where applicable and appropriate; and
  (viii) such other information as the commissioner may require.
  The commissioner shall promptly determine whether the  [final]  notice
is  complete  or  incomplete.  If  the  commissioner does not issue such
determination within thirty days, the [final]  notice  shall  be  deemed
complete.  If  the  [final]  notice  is determined to be incomplete, the
commissioner shall notify the party proposing the action in  writing  of
the  reasons for that determination. Any new submission shall commence a
new period for department review for purposes of  determining  complete-
ness.
  [d.]  C.  The  provisions  of [paragraphs] PARAGRAPH b [and c] of this
subdivision shall not apply and shall be deemed waived by the  owner  of
the land to be acquired where such owner signs a document to such effect
and provides a copy to the commissioner.
  [e.]  D. Upon notice from the commissioner that he or she has accepted
a [final] notice as  complete,  the  county  agricultural  and  farmland
protection board may, within thirty days, review the proposed action and
its  effects  on  farm  operations and agricultural resources within the
district, and report its findings and recommendations to the commission-
er and to the party proposing the action in the case of actions proposed
by a state agency or public benefit corporation, and additionally to the
county legislature in the case of actions proposed by  local  government
agencies.
  [f.]  E.  Upon receipt and acceptance of a [final] notice, the commis-
sioner shall thereupon forward a copy of such notice to the commissioner
of environmental conservation and the advisory council  on  agriculture.
The commissioner, in consultation with the commissioner of environmental
conservation  and the advisory council on agriculture, within forty-five
days of the acceptance of a [final] notice, shall  review  the  proposed
action  and make an initial determination whether such action would have
an unreasonably adverse effect on the continuing  viability  of  a  farm
enterprise  or  enterprises  within the district, or state environmental
plans, policies and objectives.
  If the commissioner so determines, he or she may (i)  issue  an  order
within  the  forty-five  day  period  directing the state agency, public
benefit corporation or local government not to take such action  for  an
additional  period  of  sixty days immediately following such forty-five
day period; and (ii) review the proposed action to determine whether any
reasonable and practicable alternative or alternatives exist which would

A. 8082                            10

minimize or avoid the adverse impact on agriculture in order to  sustain
a viable farm enterprise or enterprises within the district.
  The  commissioner  may  hold a public hearing concerning such proposed
action at a place within the district or otherwise easily accessible  to
the  district  upon  notice  in a newspaper having a general circulation
within the district AND POSTED ON THE  HOME  PAGE  OF  THE  DEPARTMENT'S
WEBSITE,  and  individual notice, in writing BY FIRST CLASS MAIL, to the
municipalities whose territories encompass the district, the commission-
er of environmental conservation, the advisory  council  on  agriculture
and  the  state  agency,  public benefit corporation or local government
proposing to take such action. On or before the conclusion of such addi-
tional sixty day period, the commissioner shall report his or her  find-
ings  to  the  agency,  corporation or government proposing to take such
action, to any public agency having the power of review of  or  approval
of  such action, and, in a manner conducive to the wide dissemination of
such findings, to the public.  If  the  commissioner  concludes  that  a
reasonable and practicable alternative or alternatives exist which would
minimize  or  avoid the adverse impact of the proposed action, he or she
shall propose that such alternative or alternatives be accepted. If  the
agency,  corporation  or  government  proposing  the  action accepts the
commissioner's proposal, then the requirements of the notice  of  intent
filing  shall be deemed fulfilled. If the agency, corporation or govern-
ment rejects the commissioner's proposal,  then  it  shall  provide  the
commissioner  with  reasons  for  rejecting such proposal and a detailed
comparison between its proposed action and the  commissioner's  alterna-
tive or alternatives.
  S  15.  Paragraphs g, h and h-1 of subdivision 4 of section 305 of the
agriculture and markets law are relettered paragraphs f, g and h.
  S 16. Subdivisions 2, 3 and 4 of section 305-a of the agriculture  and
markets law are REPEALED.
  S  17.  Section 305-b of the agriculture and markets law is renumbered
section 305-c and a new section 305-b is added to read as follows:
  S 305-B. AGRICULTURAL DATA STATEMENT. 1. SUBMISSION, EVALUATION.   ANY
APPLICATION  FOR A SPECIAL USE PERMIT, SITE PLAN APPROVAL, USE VARIANCE,
OR SUBDIVISION APPROVAL REQUIRING MUNICIPAL REVIEW  AND  APPROVAL  BY  A
PLANNING BOARD, ZONING BOARD OF APPEALS, TOWN BOARD, OR VILLAGE BOARD OF
TRUSTEES PURSUANT TO ARTICLE SIXTEEN OF THE TOWN LAW OR ARTICLE SEVEN OF
THE  VILLAGE  LAW,  THAT  WOULD OCCUR ON PROPERTY WITHIN AN AGRICULTURAL
DISTRICT CONTAINING A FARM OPERATION  OR  ON  PROPERTY  WITH  BOUNDARIES
WITHIN  FIVE HUNDRED FEET OF A FARM OPERATION LOCATED IN AN AGRICULTURAL
DISTRICT, SHALL INCLUDE AN AGRICULTURAL  DATA  STATEMENT.  THE  PLANNING
BOARD, ZONING BOARD OF APPEALS, TOWN BOARD, OR VILLAGE BOARD OF TRUSTEES
SHALL  EVALUATE  AND  CONSIDER  THE  AGRICULTURAL  DATA STATEMENT IN ITS
REVIEW OF THE POSSIBLE IMPACTS OF THE PROPOSED PROJECT  UPON  THE  FUNC-
TIONING OF FARM OPERATIONS WITHIN SUCH AGRICULTURAL DISTRICT. THE INFOR-
MATION  REQUIRED  BY  AN  AGRICULTURAL DATA STATEMENT MAY BE INCLUDED AS
PART OF ANY OTHER APPLICATION FORM REQUIRED BY LOCAL LAW,  ORDINANCE  OR
REGULATION.
  2. NOTICE PROVISION. UPON THE RECEIPT OF SUCH APPLICATION BY THE PLAN-
NING  BOARD,  ZONING  BOARD  OF APPEALS, TOWN BOARD, OR VILLAGE BOARD OF
TRUSTEES, THE CLERK OF SUCH BOARD SHALL  MAIL  WRITTEN  NOTICE  OF  SUCH
APPLICATION  TO THE OWNERS OF LAND AS IDENTIFIED BY THE APPLICANT IN THE
AGRICULTURAL DATA STATEMENT. THE NOTICE SHALL INCLUDE A  DESCRIPTION  OF
THE  PROPOSED  PROJECT  AND ITS LOCATION, AND MAY BE SENT IN CONJUNCTION
WITH ANY OTHER NOTICE REQUIRED BY STATE OR LOCAL LAW, ORDINANCE, RULE OR

A. 8082                            11

REGULATION FOR THE PROJECT. THE COST OF  MAILING  THE  NOTICE  SHALL  BE
BORNE BY THE APPLICANT.
  3. CONTENT. AN AGRICULTURAL DATA STATEMENT SHALL INCLUDE THE FOLLOWING
INFORMATION: THE NAME AND ADDRESS OF THE APPLICANT; A DESCRIPTION OF THE
PROPOSED  PROJECT AND ITS LOCATION; THE NAME AND ADDRESS OF ANY OWNER OF
LAND WITHIN THE AGRICULTURAL DISTRICT, WHICH LAND  CONTAINS  FARM  OPER-
ATIONS  AND  IS  LOCATED WITHIN FIVE HUNDRED FEET OF THE BOUNDARY OF THE
PROPERTY UPON WHICH THE PROJECT IS PROPOSED; AND A TAX MAP OR OTHER  MAP
SHOWING  THE  SITE  OF  THE PROPOSED PROJECT RELATIVE TO THE LOCATION OF
FARM OPERATIONS IDENTIFIED IN THE AGRICULTURAL DATA STATEMENT.
  S 18. Subparagraph (iii) of paragraph a and subparagraph (iv) of para-
graph b of subdivision 2 of section 306 of the agriculture  and  markets
law,  as amended by chapter 680 of the laws of 1994, are amended to read
as follows:
  (iii) Whenever a conversion occurs, the owner shall notify the  asses-
sor  within ninety days of the date such conversion is commenced. If the
landowner fails to make such notification within the ninety day  period,
the assessing unit, by majority vote of the governing body, may impose a
penalty  on  behalf  of  the assessing unit of up to two times the total
payments owed, but not to  exceed  a  maximum  total  penalty  of  [five
hundred] ONE THOUSAND dollars in addition to any payments owed.
  (iv)  The assessing unit, by majority vote of the government body, may
impose a minimum payment  amount,  not  to  exceed  [one]  FIVE  hundred
dollars.
  S  19.  Section  307 of the agriculture and markets law, as amended by
chapter 235 of the laws of 1995 and as further  amended  by  subdivision
(d) of section 1 of part W of chapter 56 of the laws of 2010, is amended
to read as follows:
  S 307. Promulgation  of  rules  and  regulations.  The commissioner of
taxation and finance and the commissioner are each empowered to  promul-
gate  such  rules  and  regulations  and to prescribe such forms as each
shall deem necessary to effectuate the purposes of this article  [,  and
the commissioner is further empowered to promulgate such rules and regu-
lations  as are necessary to provide for the reasonable consolidation of
existing agricultural districts with new agricultural districts or  with
other  existing  districts  undergoing  modification pursuant to section
three hundred three of this article]. Where  a  document  or  any  other
paper  or  information is required, by such rules and regulations, or by
any provision of this article, to be filed with, or by, a  county  clerk
or any other local official, such clerk or other local official may file
such document, paper, or information as he OR SHE deems proper, but [he]
shall  also file or record it in any manner directed by the commissioner
of taxation and finance, by rule or regulation. In promulgating  such  a
rule  or  regulation,  such commissioner shall consider, among any other
relevant factors, the need for security of land titles, the  requirement
that  purchasers  of  land know of all potential tax and penalty liabil-
ities, and the desirability that the searching of titles not be  further
complicated by the establishment of new sets of record books.
  S 20. Subdivision 6 of section 309 of the agriculture and markets law,
as  added  by  chapter  79  of  the  laws of 1980, is amended to read as
follows:
  6. The advisory council on agriculture may ask  other  individuals  to
attend  its  meetings  or work with it on an occasional or regular basis
provided, however, that it shall invite participation by the chairman of
the state soil and water conservation committee and the dean of the  New
York state college of agriculture and life sciences at Cornell universi-

A. 8082                            12

ty.  The advisory council on agriculture shall set the time and place of
its meetings, and shall hold at least [four meetings]  ONE  MEETING  per
year.
  S  21.  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) PERMANENT
AND IMPERMANENT structures, INCLUDING TRELLISES AND  PERGOLAS,  MADE  OF
METAL,  STRING  OR WOOD, 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 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],
handling AND TREATMENT facilities as such terms are used in section four
hundred eighty-three-a of this title.
  S 22. This act shall  take  effect  immediately  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on  or after such date; provided, however, that section five of this act
shall only apply to the creation of any agricultural  district  pursuant
to  section  303 of the agriculture and markets law commenced after such
effective date and section six of this  act  shall  only  apply  to  the
review  of  any  agricultural  district pursuant to section 303-a of the
agriculture and markets law commenced after such effective date.