S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  534--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens.  YOUNG,  FUNKE,  VALESKY -- read twice and ordered
   printed, and when printed to be committed to the Committee on Agricul-
   ture -- recommitted to the Committee on Agriculture in accordance with
   Senate Rule 6, sec. 8 -- reported favorably from  said  committee  and
   committed  to  the  Committee on Finance -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN  ACT  to amend the agriculture and markets law, in relation to estab-
   lishing a real property tax abatement for the owners of land used  for
   replanting  or  crop  expansion of woody biomass for the production of
   ethanol or biofuels, including willow
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section 305 of the agriculture and markets law is amended
 by adding a new subdivision 8 to read as follows:
   8. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THAT  PORTION
 OF  THE VALUE OF LAND WHICH IS USED SOLELY FOR THE PURPOSE OF REPLANTING
 OR CROP EXPANSION OF WOODY BIOMASS FOR  THE  PRODUCTION  OF  ETHANOL  OR
 BIOFUELS, INCLUDING BUT NOT LIMITED TO WILLOW, SHALL BE EXEMPT FROM REAL
 PROPERTY  TAXATION  FOR A PERIOD OF THREE SUCCESSIVE YEARS FOLLOWING THE
 DATE OF SUCH REPLANTING OR CROP EXPANSION BEGINNING ON THE FIRST  ELIGI-
 BLE  TAXABLE STATUS DATE FOLLOWING SUCH REPLANTING OR EXPANSION PROVIDED
 THE FOLLOWING CONDITIONS ARE MET:
   A. THE LAND USED FOR CROP EXPANSION OR REPLANTING MUST BE PART OF LAND
 USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS FOR THE  PRODUCTION  OF
 ETHANOL OR BIOFUELS WITHIN AN AGRICULTURAL DISTRICT OR SUCH LAND MUST BE
 PART  OF  LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS WHICH IS
 ELIGIBLE FOR AN AGRICULTURAL ASSESSMENT  PURSUANT  TO  THIS  SECTION  OR
 SECTION  THREE  HUNDRED SIX OF THIS ARTICLE WHERE THE OWNER OF SUCH LAND
 HAS FILED AN ANNUAL APPLICATION FOR AN AGRICULTURAL ASSESSMENT;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD05760-02-8

 S. 534--A                           2
 
   B. THE LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX EXEMPTION SHALL NOT IN
 ANY ONE YEAR EXCEED TWENTY PERCENT OF THE TOTAL  ACREAGE  OF  SUCH  LAND
 USED  IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS WITHIN AN AGRICULTURAL
 DISTRICT OR TWENTY PERCENT OF THE TOTAL ACREAGE OF  SUCH  LAND  USED  IN
 AGRICULTURAL  PRODUCTION  OF  WOODY BIOMASS ELIGIBLE FOR AN AGRICULTURAL
 ASSESSMENT PURSUANT TO THIS SECTION AND SECTION  THREE  HUNDRED  SIX  OF
 THIS  ARTICLE  WHERE THE OWNER OF SUCH LAND HAS FILED AN ANNUAL APPLICA-
 TION FOR AN AGRICULTURAL ASSESSMENT;
   C. THE LAND ELIGIBLE FOR SUCH REAL  PROPERTY  TAX  EXEMPTION  MUST  BE
 MAINTAINED  AS LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS FOR
 EACH YEAR SUCH EXEMPTION IS GRANTED; AND
   D. WHEN THE LAND USED FOR THE PURPOSE OF REPLANTING OR CROP  EXPANSION
 ON  LAND  USED  IN  AGRICULTURAL  PRODUCTION OF WOODY BIOMASS IS LOCATED
 WITHIN AN AREA WHICH HAS BEEN DECLARED BY THE GOVERNOR TO BE A  DISASTER
 EMERGENCY  IN A YEAR IN WHICH SUCH TAX EXEMPTION IS SOUGHT AND IN A YEAR
 IN WHICH SUCH LAND MEETS ALL OTHER ELIGIBILITY REQUIREMENTS FOR SUCH TAX
 EXEMPTION SET FORTH IN THIS  SUBDIVISION,  THE  MAXIMUM  TWENTY  PERCENT
 TOTAL  ACREAGE  RESTRICTION SET FORTH IN PARAGRAPH B OF THIS SUBDIVISION
 MAY BE EXCEEDED FOR SUCH YEAR AND FOR ANY  REMAINING  SUCCESSIVE  YEARS;
 PROVIDED,  HOWEVER,  THAT  THE  LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX
 EXEMPTION SHALL NOT EXCEED THE TOTAL ACREAGE WHICH  REMAINS  DAMAGED  OR
 DESTROYED IN ANY REMAINING SUCCESSIVE YEAR.  THE TOTAL ACREAGE FOR WHICH
 SUCH  EXEMPTION IS SOUGHT PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO
 VERIFICATION BY THE COMMISSIONER OR HIS OR HER DESIGNEE.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared after the first  of  January  next  succeeding  such
 effective date.