Assembly Bill A4620

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4620
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2025
                                ___________
 
 Introduced  by  M.  of  A.  WOERNER,  CRUZ, JONES, BUTTENSCHON, SHIMSKY,
   BARRETT, BRABENEC, ANGELINO, TAGUE, WALSH, LEMONDES -- read  once  and
   referred to the Committee 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 OR
 USED FOR THE ON-FARM PROCESSING OF SUCH COMMODITIES, but not  structures
 and  buildings  or portions thereof used for the [processing of agricul-
 tural and horticultural commodities, or  the]  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 struc-
 tures and buildings occupied as a residence by the applicant  and  [his]
 THEIR  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 agri-
 culture 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)
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08109-01-5
              

 A. 4620                             2
 
 structures  and  buildings used in the production of honey, royal jelly,
 bee pollen, propolis and beeswax including those structures  and  build-
 ings  used for the storage of bees.  [For purposes of this section, this
 shall  not  include  those  structures 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, handling and treatment facilities as such
 terms are used in section four hundred eighty-three-a of this title.
   § 2. This act shall take effect one year after it shall have become  a
 law and shall apply to assessment rolls prepared on the basis of taxable
 status dates occurring on or after such date.