S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3836
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2017
                                ___________
 
 Introduced  by  Sens. RITCHIE, AVELLA, GALLIVAN, MARCHIONE, ORTT -- 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 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

 S. 3836                             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.