Bill Text: NY A03455 | 2009-2010 | General Assembly | Amended
Bill Title: Expands the duties of the department of Agriculture and Markets regarding the direct marketing of grapes and other fruit products, the profitability of farming and the preservation of viable farm land; authorizes a limited and partial exemption for certain structures and buildings used in the operation of wineries and distilleries; applies to new construction and reconstruction to the extent of 50% of the assessed value, for up to ten years.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-03-15 - print number 3455a [A03455 Detail]
Download: New_York-2009-A03455-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 3455--A 2009-2010 Regular Sessions I N A S S E M B L Y January 27, 2009 ___________ Introduced by M. of A. MAGEE -- read once and referred to the Committee on Agriculture -- recommitted to the Committee on Agriculture in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT to amend the agriculture and markets law, in relation to the powers and duties of the commissioner of agriculture and markets pertaining to the direct marketing of grapes and other fruit products, and the profitability of farming and the preservation of viable farm land; and to amend the real property tax law, in relation to a limited and partial exemption for certain structures and buildings used in the operation of wineries and distilleries THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Section 3 of the agriculture and markets law, as amended by 2 chapter 651 of the laws of 1946, is amended to read as follows: 3 S 3. Declaration of policy and purposes. The agricultural industry is 4 basic to the life of our state. It vitally concerns and affects the 5 welfare, health, economic well-being and productive and industrial capa- 6 bilities of all our people. It is the policy and duty of the state to 7 promote, foster, and encourage the agricultural industry, with proper 8 standards of living for those engaged therein; to design and establish 9 long-range programs for its stabilization and profitable operation; to 10 increase through education, research, regulation, and scientific means, 11 the quantity, quality, and efficiency of its production; to improve its 12 marketing system; to encourage adequate and skilled assistance for agri- 13 cultural enterprises; to maintain at fair prices uncontrolled by specu- 14 lation the instrumentalities and products of agriculture; to remove 15 unnecessary or unfair costs and obstacles in the [transporation] TRANS- 16 PORTATION, storage, processing, distribution, marketing, and sale of 17 agricultural products; to prevent frauds in the traffic therein; to EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05418-03-0 A. 3455--A 2 1 promote an expanded demand for the state's agricultural products and the 2 intelligent uses thereof by consumers as pure and wholesome food; to 3 protect the public health and to eliminate the evils of under-nourish- 4 ment; to encourage the selection and consumption of food according to 5 sound dietary and nutritional principles; and to make our people 6 conscious of the bond of mutual self-interest between our urban and our 7 rural populations. 8 AT THE DAWN OF THE TWENTY-FIRST CENTURY, THE LEGISLATURE FINDS THAT 9 EVER-INCREASING ECONOMIC CHANGES AND PRESSURES ON FARMING HAVE INTENSI- 10 FIED THE DIFFICULTIES FACED BY THOSE ENGAGED IN AGRICULTURAL PRODUCTION 11 FOR THEIR LIVELIHOODS, MANY OF WHOM ARE THE DESCENDANTS OF GENERATIONS 12 OF FARMERS. THESE POWERFUL FORCES, NATIONWIDE AND GLOBAL, HAVE INCREASED 13 THE URGENCY OF THE PROBLEMS AND THE NEED TO IMPLEMENT THE PROVISIONS OF 14 THE FOREGOING PARAGRAPH OF THIS SECTION. THUS, THE LEGISLATURE CONTINUES 15 TO ENACT MEASURES DELIBERATELY INTENDED TO FULFILL THE GOALS OF SAID 16 PARAGRAPH. THE NEED HAS NEVER BEEN GREATER. 17 Accordingly, all laws enacted concerning the agricultural industry and 18 its allied subjects, whether included in this chapter or not, are to be 19 deemed an exercise of the police power of the state and a discharge of 20 its obligations for the promotion of the general welfare through state- 21 wide laws and regulations, local initiative and government, cooperative 22 action between groups and localities, home-rule measures, individual 23 enterprise, civic consciousness, and appropriate coordination with the 24 federal government and as between educational research institutions 25 within the state. 26 Such laws and all governmental measures adopted pursuant thereto 27 should receive a liberal interpretation and application in furtherance 28 of the aforesaid policy and purposes. 29 S 2. Subdivision 1 of section 16 of the agriculture and markets law, 30 as amended by chapter 639 of the laws of 2004, is amended to read as 31 follows: 32 1. Execute and carry into effect the laws of the state and the rules 33 of the department, relative to agriculture, horticulture, farm, fruit 34 AND FRUIT PRODUCTS, and dairy products, aquaculture, and the production, 35 processing, transportation, storage, marketing and distributing of food; 36 enforce and carry into effect the provisions of the laws of the state 37 relative to weights and measures. 38 S 3. Subdivision 2 of section 16 of the agriculture and markets law, 39 such section as renumbered by chapter 16 of the laws of 1935, is amended 40 to read as follows: 41 2. Aid in the promotion and development of the agricultural resources 42 of the state and the improvement of the conditions of rural life; the 43 improvement of the fertility and productiveness of farm AND ORCHARD 44 lands and the restoration to fertility and productiveness of unoccupied 45 and unproductive land; the settlement of farms and the supply of farm 46 labor; the stocking of farms with meat-producing and dairy animals and 47 promoting the production of cereals, fruits and vegetables, AND THE 48 PROCESSING THEREOF, and co-operate with county farm bureaus[,] and with 49 agricultural, dairying and horticultural associations or corporations 50 and other agencies organized for any or all of such purposes. 51 S 4. Subdivision 2-b of section 16 of the agriculture and markets law, 52 as amended by chapter 639 of the laws of 2004, is amended to read as 53 follows: 54 2-b. Aid in the promotion, marketing, and sale of New York state 55 labelled wines, grapes [and], grape products, OTHER FRUITS AND ALL OTHER 56 FRUIT PRODUCTS in cooperation with the department of economic develop- A. 3455--A 3 1 ment both within and outside the state and to provide promotion and 2 marketing advisement to wineries, farm wineries, micro-wineries, grape 3 and other fruit growers and processors, and related trade organizations 4 located within this state. 5 S 5. Subdivisions 5, 11 and 13 of section 283 of the agriculture and 6 markets law, as added by chapter 834 of the laws of 1981, are amended to 7 read as follows: 8 5. Provide assistance to consumer, COMMUNITY or non-profit organiza- 9 tions seeking to purchase or facilitate the purchase of farm products 10 directly from producers. 11 11. Establish a statewide advisory council which shall provide infor- 12 mation to and advise the commissioner, as prescribed by him OR HER, on 13 policy, planning, and programs. 14 13. Undertake any other activities which he OR SHE deems necessary to 15 accomplish the purposes of this article. 16 S 6. Subdivision 9 of section 284 of the agriculture and markets law, 17 as amended by chapter 639 of the laws of 2004, is amended to read as 18 follows: 19 9. Establish the Hudson valley agricultural center to serve as a 20 marketing, promotional, informational and cultural center for the Hudson 21 river valley agricultural region and greenway and to promote the 22 production of fruits [(] AND FRUIT PRODUCTS, including juices, jellies, 23 [and] preserves [made therefrom)], wine, GRAPPA AND cider, vegetables[,] 24 and other agricultural products. 25 S 7. The opening paragraph and paragraph a of subdivision 3 of section 26 285 of the agriculture and markets law, as added by chapter 834 of the 27 laws of 1981, are amended to read as follows: 28 The duties and responsibilities of the statewide advisory council 29 shall be prescribed by the commissioner [and he], WHO may specifically 30 delegate to the council any or all of the following duties and responsi- 31 bilities: 32 a. [Assisting] ASSIST the commissioner in the collection and assembly 33 of information and data necessary for the proper administration of this 34 article. 35 S 8. Subdivision 2 of section 285-b of the agriculture and markets 36 law, as amended by chapter 571 of the laws of 2008, is amended to read 37 as follows: 38 2. The advisory council, in consultation with the Hudson river valley 39 greenway communities council, the upstate New York tourism council, and 40 the downstate New York tourism council, may recommend programs and 41 promotional activities designed to preserve and enhance Hudson valley 42 region tourism, INCREASE THE PROFITABLILITY OF FARMING and PRESERVE 43 VIABLE agricultural open [space] SPACES, address issues affecting the 44 viability of agriculture, including real property tax policies and 45 municipal land use issues AND POLICIES, and promote greater agricultural 46 marketing and promotional opportunities for the region's agricultural 47 producers to the department. 48 S 9. The real property tax law is amended by adding a new section 49 483-e to read as follows: 50 S 483-E. EXEMPTION FROM TAXATION OF STRUCTURES AND BUILDINGS ESSENTIAL 51 TO THE OPERATION OF WINERIES AND DISTILLERIES. 1. STRUCTURES AND BUILD- 52 INGS ESSENTIAL TO THE PROCESSING OR STORAGE OF FRUIT, AND ACTUALLY USED 53 AND OCCUPIED TO CARRY OUT SUCH PROCESSING OR STORAGE BY ANY PERSON OR 54 ENTITY LICENSED UNDER SECTION SIXTY OR SEVENTY-FIVE OF THE ALCOHOLIC 55 BEVERAGE CONTROL LAW, WHICH ARE CONSTRUCTED OR RECONSTRUCTED SUBSEQUENT 56 TO THE EFFECTIVE DATE AND INITIAL APPLICABILITY QUALIFICATION THEREOF OF A. 3455--A 4 1 THIS SECTION SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF FIFTY 2 PERCENT OF ANY INCREASE IN VALUE THEREOF BY REASON OF SUCH CONSTRUCTION 3 OR RECONSTRUCTION FOR A PERIOD OF TEN YEARS. 4 2. THE TERM "STRUCTURES AND BUILDINGS" INCLUDES STRUCTURES AND BUILD- 5 INGS OR PORTIONS THEREOF USED DIRECTLY AND EXCLUSIVELY IN THE PROCESSING 6 OR STORAGE OF FRUIT BY A PERSON OR ENTITY LICENSED UNDER SECTION SIXTY 7 OR SEVENTY-FIVE OF THE ALCOHOLIC BEVERAGE CONTROL LAW TO PRODUCE OR 8 MANUFACTURE WINE, LIQUOR, ALCOHOL OR SPIRITS, BUT DOES NOT INCLUDE 9 STRUCTURES OR BUILDINGS WITHIN THE MEANING OF SUBDIVISION TWO OF SECTION 10 FOUR HUNDRED EIGHTY-THREE OF THIS TITLE. 11 3. SUCH EXEMPTION FROM TAXATION SHALL BE GRANTED ONLY UPON AN APPLICA- 12 TION BY THE OWNER OF THE BUILDING OR STRUCTURE ON A FORM PRESCRIBED BY 13 THE STATE BOARD. THE APPLICANT SHALL FURNISH SUCH INFORMATION AS SUCH 14 BOARD SHALL REQUIRE. SUCH APPLICATION SHALL BE FILED WITH THE ASSESSOR 15 OF THE CITY, TOWN, VILLAGE OR COUNTY HAVING THE POWER TO ASSESS PROPERTY 16 FOR TAXATION ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH 17 CITY, TOWN, VILLAGE OR COUNTY AND WITHIN ONE YEAR FROM THE DATE OF 18 COMPLETION OF SUCH CONSTRUCTION OR RECONSTRUCTION. 19 4. IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO AN 20 EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA- 21 TION. SUCH STRUCTURES OR BUILDINGS SHALL BE EXEMPT FROM TAXATION AS 22 PROVIDED IN THIS SECTION. 23 5. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS 24 SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE PORTION OF THE ASSESS- 25 MENT ROLL PROVIDED FOR PROPERTY EXEMPT FROM TAXATION. AN EXEMPTION 26 GRANTED PURSUANT TO THIS SECTION SHALL CONTINUE ONLY WHILE THE BUILDINGS 27 AND STRUCTURES ARE ACTUALLY USED AND OCCUPIED AS PROVIDED FOR IN THIS 28 SECTION, BUT IN NO EVENT FOR MORE THAN TEN YEARS. 29 6. IN THE EVENT THAT BUILDINGS OR STRUCTURES OR PORTIONS THEREOF USED 30 DIRECTLY AND EXCLUSIVELY IN THE PROCESSING OR STORAGE OF FRUIT BY A 31 PERSON OR ENTITY LICENSED UNDER SECTION SIXTY OR SEVENTY-FIVE OF THE 32 ALCOHOLIC BEVERAGE CONTROL LAW TO PRODUCE OR MANUFACTURE WINE, LIQUOR, 33 ALCOHOL OR SPIRITS ARE CONVERTED TO ANY OTHER USE OR CEASE TO BE SO USED 34 DURING THE PERIOD OF AN EXEMPTION GRANTED PURSUANT TO THIS SECTION, THE 35 STRUCTURES OR BUILDINGS OR PORTIONS THEREOF UPON WHICH THE EXEMPTION WAS 36 GRANTED SHALL BE SUBJECT TO ROLL-BACK TAXES FOR THE PERIOD DURING WHICH 37 THE EXEMPTION WAS OPERATIVE. STRUCTURES AND BUILDINGS SUBJECT TO 38 ROLL-BACK TAXES SHALL BE TAXED AS PROVIDED FOR IN THIS SECTION. 39 (A) NOTWITHSTANDING ANY LIMITATIONS CONTAINED IN SECTION FIVE HUNDRED 40 FIFTY OF THIS CHAPTER, THE ASSESSOR OF THE APPROPRIATE ASSESSING UNIT 41 SHALL ENTER ON THE TAXABLE PORTION OF THE ASSESSMENT ROLL OF THE CURRENT 42 YEAR THE ASSESSED VALUATION OR VALUATIONS OF THE STRUCTURES OR BUILDINGS 43 ON WHICH EXEMPTION WAS GRANTED IN ANY PRIOR YEAR OR YEARS AT THE 44 ASSESSED VALUATION OR VALUATIONS AS SET FORTH ON THE EXEMPT PORTION OF 45 THE ASSESSMENT ROLL OR ROLLS. 46 (B) THE AMOUNT OF ROLL-BACK TAXES SHALL BE COMPUTED BY THE APPROPRIATE 47 TAX LEVYING BODY BY APPLYING THE APPLICABLE TAX RATE FOR EACH SUCH PRIOR 48 YEAR TO THE ASSESSED VALUATION, AS SET FORTH ON THE EXEMPT PORTION OF 49 THE ASSESSMENT ROLL, FOR SUCH STRUCTURES OR BUILDINGS FOR EACH SUCH 50 PRIOR YEAR DURING SUCH PERIOD OF EXEMPTION. 51 (C) SUCH ROLL-BACK TAXES SHALL BE LEVIED AND COLLECTED IN THE SAME 52 MANNER AND AT THE SAME TIME AS OTHER TAXES ARE IMPOSED AND LEVIED ON 53 SUCH ROLL. 54 7. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF SECTION FIVE HUNDRED 55 EIGHTY-TWO OF THIS CHAPTER, STRUCTURES AND BUILDINGS RECEIVING AN A. 3455--A 5 1 EXEMPTION PURSUANT TO THIS SECTION SHALL BE ASSESSED PURSUANT TO SAID 2 SECTION FIVE HUNDRED EIGHTY-TWO. 3 S 10. This act shall take effect immediately; provided, however, that 4 section nine of this act shall apply to assessment rolls prepared on the 5 basis of taxable status dates occurring on or after the first of January 6 next succeeding the date on which it shall have become a law.