Senate Bill S3665

2025-2026 Legislative Session

Expands the tax exemption for new farm buildings

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2025-S3665 (ACTIVE) - Details

See Assembly Version of this Bill:
A4620
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §483, RPT L
Versions Introduced in 2023-2024 Legislative Session:
S8468, A8417

2025-S3665 (ACTIVE) - Summary

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

2025-S3665 (ACTIVE) - Sponsor Memo

2025-S3665 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3665
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 2025
                                ___________
 
 Introduced  by  Sen. HINCHEY -- 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 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)
 structures and buildings used in the production of honey,  royal  jelly,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08109-01-5

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