S T A T E O F N E W Y O R K
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896
2017-2018 Regular Sessions
I N A S S E M B L Y
January 9, 2017
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Introduced by M. of A. CROUCH -- Multi-Sponsored by -- M. of A. FINCH --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to eligibility
for the school real property (STAR) tax exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 3 of section 425 of the real property tax law
is amended by adding a new paragraph (g) to read as follows:
(G) RELATIVE TAXPAYERS. IF A MEMBER OF THE OWNER'S FAMILY WITHIN TWO
DEGREES OF CONSANGUINITY OR A MEMBER OF A CO-OWNER'S FAMILY WITHIN TWO
DEGREES OF CONSANGUINITY IS USING THE PROPERTY FOR AGRICULTURAL PURPOSES
AND IS ALSO PAYING THE SCHOOL TAXES FOR THE PROPERTY THEN THAT MEMBER OF
THE OWNER'S OR CO-OWNER'S FAMILY SHALL BE ENTITLED TO THE EXEMPTION
PROVIDED BY THIS SECTION AND NOT THE OWNER OF THE PROPERTY. FOR THE
PURPOSES OF THIS PARAGRAPH, "AGRICULTURAL PURPOSES" SHALL MEAN THE
PRODUCING OF FOOD UPON A FARM OR ELSEWHERE ON THE PROPERTY BY THE
TILLAGE OF THE SOIL, THE COMMERCIAL RAISING, SHEARING, FEEDING AND
MANAGEMENT OF ANIMALS OR OTHER AGRICULTURAL, HORTICULTURAL, RANCHING OR
DAIRYING PROCESSES AND SHALL ALSO INCLUDE THE MANUFACTURE OF FOODS.
§ 2. This act shall take effect immediately and shall apply to the
administration of the STAR exemption beginning with the 2017-2018 school
year.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04696-01-7