S T A T E O F N E W Y O R K
________________________________________________________________________
4582
2017-2018 Regular Sessions
I N A S S E M B L Y
February 3, 2017
___________
Introduced by M. of A. MAGEE, WOERNER, BUCHWALD, DiPIETRO, STIRPE,
SKOUFIS -- read once and referred to the Committee on Real Property
Taxation
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 35 of the laws of 2016 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) 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 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08821-01-7
A. 4582 2
academies or dude ranches THAT DO NOT MEET THE DEFINITION OF COMMERCIAL
EQUINE OPERATION AS DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRICUL-
TURE 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 "struc-
tures and buildings" shall not include silos, bulk milk tanks or cool-
ers, or manure storage, handling and treatment 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.
§ 2. This act shall take effect immediately and shall only apply to
structures built on or after the next succeeding final assessment roll
date.