S T A T E O F N E W Y O R K
________________________________________________________________________
2264
2021-2022 Regular Sessions
I N A S S E M B L Y
January 14, 2021
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Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Agriculture
AN ACT to amend the agriculture and markets law, in relation to the
determination of land used in agricultural production for purposes of
agricultural districts
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraphs f, h and k of subdivision 4 of section 301 of
the agriculture and markets law, paragraph f as amended by chapter 445
of the laws of 2002, paragraph h as amended by chapter 587 of the laws
of 2005 and paragraph k as added by chapter 341 of the laws of 2008, are
amended to read as follows:
f. Land of not less than seven acres 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 land of less than seven acres used as a single oper-
ation in the preceding two years for the production for sale of crops,
livestock or livestock products of an average gross sales value of
[fifty] TWENTY thousand dollars or more.
h. Land that is owned or rented by a farm operation in its first or
second year of agricultural production, or, in the case of a commercial
horse boarding operation in its first or second year of operation, that
consists of (1) not less than seven acres used as a single operation for
the production for sale of crops, livestock or livestock products of an
annual gross sales value of ten thousand dollars or more; or (2) less
than seven acres used as a single operation for the production for sale
of crops, livestock or livestock products of an annual gross sales value
of [fifty] TWENTY thousand dollars or more; or (3) land situated under a
structure within which crops, livestock or livestock products are
produced, provided that such crops, livestock or livestock products have
an annual gross sales value of (i) ten thousand dollars or more, if the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00567-01-1
A. 2264 2
farm operation uses seven or more acres in agricultural production, or
(ii) fifty thousand dollars or more, if the farm operation uses less
than seven acres in agricultural production; or (4) not less than seven
acres used as a single operation to support a commercial horse boarding
operation with annual gross receipts of ten thousand dollars or more.
k. Land used to support an apiary products operation which is owned by
the operation and consists of (i) not less than seven acres nor more
than ten acres 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 (ii) less
than seven acres 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 [fifty] TWENTY thousand dollars or more.
The land used to support an apiary products operation shall include, but
not be limited to, the land under a structure within which apiary
products are produced, harvested and stored for sale; and a buffer area
maintained by the operation between the operation and adjacent landown-
ers. Notwithstanding any other provision of this subdivision, rented
land associated with an apiary products operation is not eligible for an
agricultural assessment based on this paragraph.
§ 2. This act shall take effect immediately and shall apply to real
property assessments for taxes imposed on or after such date.