Bill Text: NY S00232 | 2011-2012 | General Assembly | Introduced
Bill Title: Relates to the administration of property tax assessments for certain orchards and vineyards; establishes the portion of the value of orchard or vineyard land eligible for real property tax exemption shall be determined based on the average per acre assessment of all tillable acreage of the specific tax parcel.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-01-04 - REFERRED TO CONSUMER PROTECTION [S00232 Detail]
Download: New_York-2011-S00232-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
232
2011-2012 Regular Sessions
I N S E N A T E
(PREFILED)
January 5, 2011
___________
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Consumer Protection
AN ACT to amend the agriculture and markets law, in relation to the
administration of property tax assessments for certain orchards and
vineyards
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The closing paragraph of subdivision 7 of section 305 of
2 the agriculture and markets law, as added by chapter 229 of the laws of
3 2010, is amended to read as follows:
4 In administering this subdivision, the portion of the value of land
5 eligible for such real property tax exemption shall be determined based
6 on the average per acre assessment of all [agricultural land of the
7 specific tax parcel as reported in a form approved by the state board of
8 real property services] TILLABLE ACREAGE OF THE SPECIFIC TAX PARCEL.
9 S 2. This act shall take effect immediately and shall apply to assess-
10 ment rolls prepared on the basis of taxable status dates occurring on or
11 after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01606-01-1
