Bill Text: NY S00669 | 2009-2010 | General Assembly | Introduced

---

Bill Title: Authorizes an exemption from taxation, special ad valorem levies, and special assessments to the extent of one-half of the assessed value thereof for structures permanently affixed to agricultural land and being cold storage facilities or coolers used to hold fruit grown on such land by the owner of such structure while such fruit is awaiting shipment to market.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO LOCAL GOVERNMENT [S00669 Detail]

Download: New_York-2009-S00669-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          669
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   January 12, 2009
                                      ___________
       Introduced  by  Sens.  LARKIN,  LEIBELL,  MAZIARZ, SEWARD, YOUNG -- read
         twice and ordered printed, and when printed to  be  committed  to  the
         Committee on Local Government
       AN  ACT  to  amend  the  real  property  tax law, in relation to partial
         exemption of farm cold storage facilities or coolers for fruit
         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 483-e to read as follows:
    3    S 483-E. FARM COLD STORAGE FACILITIES OR COOLERS FOR FRUIT. 1.  STRUC-
    4  TURES PERMANENTLY AFFIXED TO AGRICULTURAL LAND AND  BEING  COLD  STORAGE
    5  FACILITIES OR COOLERS USED TO HOLD FRUIT GROWN ON SUCH LAND BY THE OWNER
    6  OF  SUCH STRUCTURE WHILE SUCH FRUIT IS AWAITING SHIPMENT TO MARKET SHALL
    7  BE EXEMPT FROM TAXATION, SPECIAL AD VALOREM LEVIES AND  SPECIAL  ASSESS-
    8  MENTS TO THE EXTENT OF ONE-HALF OF THE ASSESSED VALUE THEREOF.
    9    2.  THE  EXEMPTION  PROVIDED  BY SUBDIVISION ONE OF THIS SECTION SHALL
   10  ONLY BE GRANTED UPON THE APPLICATION OF THE OWNER OF THE  PROPERTY  UPON
   11  WHICH  SUCH  STRUCTURES  ARE  LOCATED, ON A FORM TO BE PRESCRIBED BY THE
   12  STATE BOARD. SUCH APPLICATION SHALL BE FILED ON OR BEFORE THE  APPROPRI-
   13  ATE TAXABLE STATUS DATE WITH THE ASSESSOR OF THE MUNICIPALITY HAVING THE
   14  POWER  TO ASSESS REAL PROPERTY. ONCE AN EXEMPTION IS GRANTED, NO RENEWAL
   15  THEREOF SHALL BE NECESSARY.
   16    S 2. This act shall take effect immediately and shall apply to assess-
   17  ment rolls prepared on the basis of taxable status dates occurring on or
   18  after such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05397-01-9