S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    896
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2019
                                ___________
 
 Introduced  by Sens. YOUNG, FUNKE -- read twice and ordered printed, and
   when printed to be committed to the Committee on Finance
 
 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;
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03632-01-9

 S. 896                              2
 
 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.