Bill Text: NY A00240 | 2009-2010 | General Assembly | Introduced

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Bill Title: Establishes a real property tax abatement for the owners of land used for replanting or crop expansion of woody biomass for the production of ethanol or biodiesel, including willow.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-01-06 - referred to agriculture [A00240 Detail]

Download: New_York-2009-A00240-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          240
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
         Committee on Agriculture
       AN ACT to amend the agriculture and markets law, in relation  to  estab-
         lishing  a real property tax abatement for the owners of land used for
         replanting or crop expansion of woody biomass for  the  production  of
         ethanol or biodiesel, including willow
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 305 of the agriculture and markets law  is  amended
    2  by adding a new subdivision 8 to read as follows:
    3    8.  NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THAT PORTION
    4  OF THE VALUE OF LAND WHICH IS USED SOLELY FOR THE PURPOSE OF  REPLANTING
    5  OR  CROP EXPANSION OF WOODY BIOMASS, INCLUDING BUT NOT LIMITED TO GRASS-
    6  ES, FOR THE PRODUCTION OF ETHANOL OR BIODIESEL, INCLUDING BUT NOT LIMIT-
    7  ED TO WILLOW, SHALL BE EXEMPT FROM REAL PROPERTY TAXATION FOR  A  PERIOD
    8  OF  THREE SUCCESSIVE YEARS FOLLOWING THE DATE OF SUCH REPLANTING OR CROP
    9  EXPANSION BEGINNING ON THE FIRST ELIGIBLE TAXABLE STATUS DATE  FOLLOWING
   10  SUCH REPLANTING OR EXPANSION PROVIDED THE FOLLOWING CONDITIONS ARE MET:
   11    A. THE LAND USED FOR CROP EXPANSION OR REPLANTING MUST BE PART OF LAND
   12  USED  IN  AGRICULTURAL PRODUCTION OF WOODY BIOMASS FOR THE PRODUCTION OF
   13  ETHANOL OR BIODIESEL WITHIN AN AGRICULTURAL DISTRICT OR SUCH  LAND  MUST
   14  BE  PART  OF LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS WHICH
   15  IS ELIGIBLE FOR AN AGRICULTURAL ASSESSMENT PURSUANT TO THIS  SECTION  OR
   16  SECTION  THREE  HUNDRED SIX OF THIS ARTICLE WHERE THE OWNER OF SUCH LAND
   17  HAS FILED AN ANNUAL APPLICATION FOR AN AGRICULTURAL ASSESSMENT;
   18    B. THE LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX EXEMPTION SHALL NOT IN
   19  ANY ONE YEAR EXCEED TWENTY PERCENT OF THE TOTAL  ACREAGE  OF  SUCH  LAND
   20  USED  IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS WITHIN AN AGRICULTURAL
   21  DISTRICT OR TWENTY PERCENT OF THE TOTAL ACREAGE OF  SUCH  LAND  USED  IN
   22  AGRICULTURAL  PRODUCTION  OF  WOODY BIOMASS ELIGIBLE FOR AN AGRICULTURAL
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00533-01-9
       A. 240                              2
    1  ASSESSMENT PURSUANT TO THIS SECTION AND SECTION  THREE  HUNDRED  SIX  OF
    2  THIS  ARTICLE  WHERE THE OWNER OF SUCH LAND HAS FILED AN ANNUAL APPLICA-
    3  TION FOR AN AGRICULTURAL ASSESSMENT;
    4    C.  THE  LAND  ELIGIBLE  FOR  SUCH REAL PROPERTY TAX EXEMPTION MUST BE
    5  MAINTAINED AS LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS  FOR
    6  EACH YEAR SUCH EXEMPTION IS GRANTED; AND
    7    D.  WHEN THE LAND USED FOR THE PURPOSE OF REPLANTING OR CROP EXPANSION
    8  ON LAND USED IN AGRICULTURAL PRODUCTION  OF  WOODY  BIOMASS  IS  LOCATED
    9  WITHIN  AN AREA WHICH HAS BEEN DECLARED BY THE GOVERNOR TO BE A DISASTER
   10  EMERGENCY IN A YEAR IN WHICH SUCH TAX EXEMPTION IS SOUGHT AND IN A  YEAR
   11  IN WHICH SUCH LAND MEETS ALL OTHER ELIGIBILITY REQUIREMENTS FOR SUCH TAX
   12  EXEMPTION  SET  FORTH  IN  THIS  SUBDIVISION, THE MAXIMUM TWENTY PERCENT
   13  TOTAL ACREAGE RESTRICTION SET FORTH IN PARAGRAPH B OF  THIS  SUBDIVISION
   14  MAY  BE  EXCEEDED  FOR SUCH YEAR AND FOR ANY REMAINING SUCCESSIVE YEARS;
   15  PROVIDED, HOWEVER, THAT THE LAND ELIGIBLE FOR  SUCH  REAL  PROPERTY  TAX
   16  EXEMPTION  SHALL  NOT  EXCEED THE TOTAL ACREAGE WHICH REMAINS DAMAGED OR
   17  DESTROYED IN ANY REMAINING SUCCESSIVE YEAR. THE TOTAL ACREAGE FOR  WHICH
   18  SUCH  EXEMPTION IS SOUGHT PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO
   19  VERIFICATION BY THE COMMISSIONER OR HIS OR HER DESIGNEE.
   20    S 2. This act shall take effect immediately and shall apply to assess-
   21  ment rolls prepared after January 1, 2011.