S T A T E   O F   N E W   Y O R K
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                                   1530
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 12, 2017
                                ___________
 
 Introduced by M. of A. CROUCH -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to amend the real property tax law, in relation to the taxation
   of pasture lands
 
   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 480-b to read as follows:
   § 480-B. PASTURE LANDS. 1. PASTURE LANDS KEPT IN GOOD REPAIR AND  THAT
 ARE  ENCLOSED  BY ANY FENCING, STONE WALL OR SOME OTHER NATURAL IMPOUND-
 MENT SHALL BE EXEMPT FROM TAXATION TO THE EXTENT  PROVIDED  HEREINAFTER.
 AFTER  A  PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY, TOWN OR
 VILLAGE MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT, OTHER THAN A SCHOOL
 DISTRICT SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT  A
 RESOLUTION TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION. A
 COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH THE COMMISSION-
 ER  AND  THE ASSESSOR OF SUCH COUNTY, CITY, TOWN OR VILLAGE WHO PREPARES
 THE ASSESSMENT ROLL ON WHICH THE  TAXES  OF  SUCH  COUNTY,  CITY,  TOWN,
 VILLAGE OR SCHOOL DISTRICT ARE LEVIED.
   2. (A) SUCH PASTURE LANDS SHALL BE EXEMPT FOR A PERIOD OF TEN YEARS TO
 THE  EXTENT  OF  TWENTY  PER CENTUM OF THE ASSESSED VALUE OF THE PASTURE
 LANDS. A REPRESENTATIVE OF EACH  SOIL  CONSERVATION  DISTRICT  WITHIN  A
 REGION  SHALL  ANNUALLY  CERTIFY  THAT THE PASTURE LANDS HAVE BEEN MAIN-
 TAINED AND FENCED IN ORDER FOR THE EXEMPTION TO  BE  CONTINUED.  IF  THE
 CONSERVATION  DISTRICT  REPRESENTATIVE FINDS THAT THE PASTURE LANDS WERE
 NOT MAINTAINED OR THAT THE OWNER  HAS  FAILED  TO  KEEP  ANY  FENCES  IN
 REPAIR,  THE  OWNER  OF  SUCH PASTURE LANDS MUST REPAY THE ENTIRE EXEMPT
 AMOUNT PLUS TWELVE PERCENT INTEREST.
   (B) NO SUCH EXEMPTION SHALL BE  GRANTED  FOR  MAINTAINING  OF  PASTURE
 LANDS  UNLESS  THE MAINTENANCE WAS COMMENCED SUBSEQUENT TO THE EFFECTIVE
 DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION  ONE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04395-01-7

 A. 1530                             2
 
 OF  THIS  SECTION;  PROVIDED, HOWEVER, THAT SUCH LOCAL LAW OR RESOLUTION
 MAY PROVIDE THAT SUCH MAINTENANCE OF PASTURE LANDS  COMMENCED  PRIOR  TO
 THE  EFFECTIVE  DATE OF SUCH LOCAL LAW OR RESOLUTION MAY QUALIFY FOR THE
 EXEMPTION.
   3.  SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
 OF SUCH PASTURE LANDS ON A FORM  PRESCRIBED  BY  THE  COMMISSIONER.  THE
 APPLICATION  SHALL BE FILED WITH THE ASSESSOR OF THE CITY, TOWN, VILLAGE
 OR COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR  BEFORE
 THE APPROPRIATE TAXABLE STATUS DATE OF SUCH CITY, TOWN, VILLAGE OR COUN-
 TY. ONCE AN EXEMPTION IS GRANTED, NO RENEWAL THEREOF SHALL BE NECESSARY.
   4.  IF  SATISFIED THAT SUCH PASTURE LANDS ARE ENTITLED TO AN EXEMPTION
 PURSUANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND
 SUCH PASTURE LANDS SHALL THEREAFTER BE EXEMPT FROM  TAXATION  AS  HEREIN
 PROVIDED  COMMENCING  WITH  THE ASSESSMENT ROLL PREPARED ON THE BASIS OF
 THE TAXABLE STATUS  DATE  REFERRED  TO  IN  SUBDIVISION  THREE  OF  THIS
 SECTION.  THE  ASSESSED  VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS
 SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE
 TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN IN  A  SEPARATE
 COLUMN.
   5.  FOR  THE  PURPOSES  OF THIS SECTION, THE TERM "PASTURE LAND" SHALL
 MEAN A PLOT OF LAND OF NOT LESS THAN TWENTY-FIVE ACRES USED IN  AGRICUL-
 TURAL  PRODUCTION  FOR THE GROWING OF GRASSES OR LEGUMES FOR THE GRAZING
 OF CATTLE, HORSES, GOATS OR SHEEP AND THAT IS  ENCLOSED  BY  FENCING,  A
 STONE WALL OR SOME OTHER NATURAL IMPOUNDMENT.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2018.