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Assembly Bill A8417

2023-2024 Legislative Session

Expands the tax exemption for new farm buildings

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Archive: Last Bill Status - In Assembly Committee

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2023-A8417 (ACTIVE) - Details

See Senate Version of this Bill:
S8468
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §483, RPT L
Versions Introduced in 2025-2026 Legislative Session:
A4620, S3665

2023-A8417 (ACTIVE) - Summary

Expands the tax exemption for new farm buildings to include buildings used for on-farm retail sales.

2023-A8417 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8417
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             December 29, 2023
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to expanding  the
   tax exemption for new farm buildings
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision 2 of section 483 of the real property tax  law,
 as  amended  by chapter 35 of the laws of 2016, paragraph (e) as amended
 by chapter 160 of the laws of 2021, 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 structures and buildings or portions thereof used for the]  OR  USED
 FOR  THE  ON-FARM  processing  of  SUCH  agricultural  and horticultural
 commodities, or the ON-FARM 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  agricultural  and  horticultural
 commodities  or in connection with a commercial 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,  royal  jelly,  bee  pollen,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13911-01-3

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