Senate Bill S1835B

2015-2016 Legislative Session

Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

co-Sponsors

2015-S1835 - Details

See Assembly Version of this Bill:
A2473
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §483, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: S4261, A6501
2017-2018: S3836, A4582

2015-S1835 - Summary

Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.

2015-S1835 - Sponsor Memo

2015-S1835 - Bill Text download pdf

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

                                  1835

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 15, 2015
                               ___________

Introduced by Sens. RITCHIE, AVELLA, MARCHIONE -- read twice and ordered
  printed,  and  when  printed to be committed to the Committee on Local
  Government

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.
                                                           LBD05588-01-5
              

co-Sponsors

2015-S1835A - Details

See Assembly Version of this Bill:
A2473
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §483, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: S4261, A6501
2017-2018: S3836, A4582

2015-S1835A - Summary

Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.

2015-S1835A - Sponsor Memo

2015-S1835A - Bill Text download pdf

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

                                 1835--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 15, 2015
                               ___________

Introduced  by  Sens.  RITCHIE, AVELLA, MARCHIONE, ORTT, SAMPSON -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on Local Government -- reported favorably from said commit-
  tee and committed to the Committee on Finance -- 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05588-02-5
              

co-Sponsors

2015-S1835B (ACTIVE) - Details

See Assembly Version of this Bill:
A2473
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §483, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: S4261, A6501
2017-2018: S3836, A4582

2015-S1835B (ACTIVE) - Summary

Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.

2015-S1835B (ACTIVE) - Sponsor Memo

2015-S1835B (ACTIVE) - Bill Text download pdf

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

                                 1835--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 15, 2015
                               ___________

Introduced  by  Sens.  RITCHIE, AVELLA, MARCHIONE, ORTT, SAMPSON -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on Local Government -- reported favorably from said commit-
  tee and committed to the Committee on Finance -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee  -- 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05588-04-5
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.