S T A T E O F N E W Y O R K
________________________________________________________________________
8388
2023-2024 Regular Sessions
I N A S S E M B L Y
December 13, 2023
___________
Introduced by M. of A. EACHUS -- read once and referred to the Committee
on Agriculture
AN ACT to amend the agriculture and markets law, in relation to agricul-
tural assessments of certain parcels of land
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 2 to read as follows:
2. SINGLE PARCEL OF LAND. NOTWITHSTANDING ANY PROVISION OF LAW TO THE
CONTRARY, WHERE AT LEAST EIGHTY-FIVE PERCENT OF A SINGLE PARCEL OF LAND
IS USED FOR AGRICULTURAL PRODUCTION AND IS ELIGIBLE FOR AN AGRICULTURAL
ASSESSMENT PURSUANT TO THIS SECTION, THEN THE ENTIRE PARCEL SHALL BE
ELIGIBLE FOR AN AGRICULTURAL ASSESSMENT, REGARDLESS OF WHETHER THE
REMAINING PORTION OF SUCH PARCEL OF LAND IS USED FOR AGRICULTURAL
PRODUCTION. THE OWNER OF A SINGLE PARCEL OF LAND OF WHICH AT LEAST
EIGHTY-FIVE PERCENT IS USED FOR AGRICULTURAL PRODUCTION SHALL BE ELIGI-
BLE FOR AN AGRICULTURAL ASSESSMENT FOR THE ENTIRE PARCEL OF LAND IF SUCH
OWNER FILES AN APPLICATION THEREFORE IN ACCORDANCE WITH THE PROVISIONS
OF PARAGRAPH A OF SUBDIVISION ONE OF THIS SECTION.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13696-01-3