S T A T E O F N E W Y O R K
________________________________________________________________________
421
2023-2024 Regular Sessions
I N S E N A T E
(PREFILED)
January 4, 2023
___________
Introduced by Sen. BORRELLO -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to exemptions for
potato storage and potato shipping facilities
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The section heading and subdivision 1 of section 483-a of
the real property tax law, the section heading as amended by chapter 449
of the laws of 1995 and subdivision 1 as amended by section 1 of part P
of chapter 57 of the laws of 2016, are amended to read as follows:
Farm silos, farm feed grain storage bins, commodity sheds, bulk milk
tanks and coolers, [and] manure storage and handling facilities; POTATO
STORAGE AND POTATO SHIPPING FACILITIES. 1. The following structures
permanently affixed to agricultural land shall be exempt from taxation,
special ad valorem levies and special assessments: (a) structures for
the purpose of preserving and storing forage in edible condition; (b)
farm feed grain storage bins; (c) commodity sheds; (d) bulk milk tanks
and coolers used to hold milk awaiting shipment to market; [and] (e)
manure storage, handling and treatment facilities, including composting
of agricultural materials, such as livestock manure and farming wastes,
food residuals or other organic wastes associated with food production
or consumption with at least fifty percent by weight of its feedstock on
an annual basis being livestock manure, farming wastes and crops grown
specifically for use as composting feedstock; AND (F) POTATO STORAGE AND
POTATO SHIPPING FACILITIES. "Food residuals" means organic material,
including, but not limited to, food scraps, food processing residue, and
related soiled or unrecyclable paper used in food packaging, preparation
or cleanup.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00109-01-3