Bill Text: NY A02380 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides a real property tax exemption to agricultural lands that are used for certain purposes.

Spectrum: Partisan Bill (Republican 11-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A02380 Detail]

Download: New_York-2023-A02380-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2380

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 26, 2023
                                       ___________

        Introduced  by  M. of A. ANGELINO, BRABENEC, DeSTEFANO, DURSO, LEMONDES,
          MANKTELOW, McDONOUGH,  MILLER,  MORINELLO,  TAGUE  --  read  once  and
          referred to the Committee on Real Property Taxation

        AN  ACT  to  amend the real property tax law, in relation to providing a
          real property tax exemption on lands  used  for  certain  agricultural
          purposes; and providing for the repeal of such provisions upon expira-
          tion thereof

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 481-a to read as follows:
     3    § 481-a. Tax exemption for certain agricultural lands. 1. Real proper-
     4  ty  that  is subject to assessment under section three hundred four-a of
     5  the agriculture and markets law shall be exempt  from  taxation  to  the
     6  extent of one hundred percent of the assessed value of such property for
     7  village,  town, part town, special district, city, or county purposes or
     8  school districts, exclusive of special assessments, if such property  is
     9  used  in the production of bio-energy crops that are intended for use as
    10  alternative fuel.
    11    2. Such exemption shall not be granted to a property owner unless such
    12  owner provides the taxing authority  with  proof,  satisfactory  to  the
    13  office  of  real  property  services,  that  such lands are used for the
    14  purposes described in subdivision one of this section.
    15    3. Application for such exemption shall be filed with the assessor  or
    16  other agency, department or office designated by the municipality offer-
    17  ing  such  exemption  on  or before the taxable status date on a form as
    18  prescribed by the state board.
    19    4. For purposes of this section, "bio-energy crops" shall  mean  crops
    20  grown specifically for cellulosic ethanol processing.
    21    §  2.  This  act shall take effect immediately and shall expire and be
    22  deemed repealed five years after such effective date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06458-01-3