Bill Text: NY A02426 | 2013-2014 | 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 - Dead) 2014-01-08 - referred to real property taxation [A02426 Detail]

Download: New_York-2013-A02426-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2426
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 15, 2013
                                      ___________
       Introduced  by M. of A. CROUCH, OAKS, HAWLEY -- Multi-Sponsored by -- M.
         of A. BARCLAY, BUTLER, DUPREY, FINCH, KOLB, P. LOPEZ,  RAIA,  REILICH,
         TEDISCO  --  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    S 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    S 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.
                                                                  LBD06345-01-3