Senate Bill S4799

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4799
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 26, 2019
                                ___________
 
 Introduced by Sens. JORDAN, RANZENHOFER -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Agriculture
 
 AN  ACT  to  amend the agriculture and markets law and the real property
   tax law, in relation to property tax exemption for on-farm  structures
   that provide added value to farm products

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  The opening paragraph of subdivision 4 of section  301  of
 the  agriculture  and markets law, as amended by chapter 344 of the laws
 of 2012, is amended to read as follows:
   "Land used in agricultural production" means not less than seven acres
 of land used as a single operation in the preceding two  years  for  the
 production  for  sale  of  crops,  livestock or livestock products of an
 average gross sales value of ten thousand dollars or more; or, not  less
 than  seven  acres  of land used in the preceding two years to support a
 commercial horse boarding operation or  a  commercial  equine  operation
 with annual gross receipts of ten thousand dollars or more. Land used in
 agricultural  production  shall  [not]  include land or portions thereof
 used for processing or retail merchandising of such crops, livestock  or
 livestock  products.  Land  used  in  agricultural production shall also
 include:
   § 2. Subdivision 2 of section 483 of the real  property  tax  law,  as
 amended  by  chapter  35  of  the  laws  of  2016, is 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] AND INCLUDING structures and buildings or portions thereof used for
 the processing of agricultural and  horticultural  commodities,  or  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03006-01-9

 S. 4799                             2
 
 retail  merchandising  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 including 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 agri-
 cultural and horticultural commodities or in connection with  a  commer-
 cial horse boarding 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  academies  or  dude
 ranches;  (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 struc-
 tures or buildings and portions thereof used for the sale of maple syrup
 or sale of honey and beeswax. The term "structures and buildings"  shall
 not include silos, bulk milk tanks or coolers, or manure storage, handl-
 ing  and  treatment  facilities  as  such terms are used in section four
 hundred eighty-three-a of this title.
   § 3. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on the basis of taxable status dates occurring on or
 after such date.