S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8841
 
                             I N  S E N A T E
 
                               May 24, 2018
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Agriculture
 
 AN ACT to amend the agriculture and markets law, in relation to  includ-
   ing  certain  lands used in the single operation for the production of
   hopyards in the definition of agricultural land and providing  a  real
   property tax abatement for the owners of certain hopyards

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 4 of section 301 of the agriculture and markets
 law is amended by adding new paragraph n to read as follows:
   N. LAND OF NOT LESS THAN SEVEN ACRES USED AS A  SINGLE  OPERATION  FOR
 THE  PRODUCTION  FOR  SALE OF HOPS WHEN SUCH LAND IS USED SOLELY FOR THE
 PURPOSE OF PLANTING A NEW HOPYARD AND WHEN SUCH LAND IS  ALSO  OWNED  OR
 RENTED BY A NEWLY ESTABLISHED FARM OPERATION IN ITS FIRST, SECOND, THIRD
 OR FOURTH YEAR OF AGRICULTURAL PRODUCTION.
   §  2. Subdivision 7 of section 305 of the agriculture and markets law,
 as amended by chapter 472 of the laws of 1999, the opening paragraph  as
 amended by chapter 680 of the laws of 2006, and the closing paragraph as
 added  by  chapter  229  of  the  laws of 2010 and as further amended by
 subdivision (d) of section 1 of part W of chapter  56  of  the  laws  of
 2010, is amended to read as follows:
   7.  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 as part of an orchard [or], vineyard, OR HOPYARD shall
 be  exempt  from  real  property taxation for a period of six successive
 years following the date of such replanting or crop expansion  beginning
 on  the  first eligible 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 a part of an
 existing orchard [or], vineyard, OR HOPYARD which  is  located  on  land
 used  in agricultural production within an agricultural district or such
 land must be part of an existing  orchard  [or],  vineyard,  OR  HOPYARD
 which  is  eligible  for  an  agricultural  assessment  pursuant to this
 section or section three hundred six of this [chapter] ARTICLE where the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD14997-01-8

 S. 8841                             2
 
 owner of such land has filed an annual application for  an  agricultural
 assessment;
   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 orchard
 [or], vineyard, OR HOPYARD which is located on land used in agricultural
 production within an agricultural district  or  twenty  percent  of  the
 total acreage of such orchard [or], vineyard, OR HOPYARD eligible for an
 agricultural  assessment  pursuant  to  this  section  and section three
 hundred six of this [chapter] ARTICLE where the owner of such  land  has
 filed an annual application for an agricultural assessment;
   c.  the  land  eligible  for  such real property tax exemption must be
 maintained as land used in  agricultural  production  as  part  of  such
 orchard  [or],  vineyard,  OR  HOPYARD  for  each year such exemption is
 granted; and
   d. when the land used for the purpose of replanting or crop  expansion
 as  part  of  an orchard [or], vineyard, OR HOPYARD 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 damaged or destroyed by
 such disaster in such year or 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 designee.
   In administering this subdivision, the portion of the  value  of  land
 eligible  for such real property tax exemption shall be determined based
 on the average per acre assessment  of  all  agricultural  land  of  the
 specific  tax  parcel as reported in a form approved by the commissioner
 of taxation and finance.
   § 3. This act shall take effect immediately.