Bill Text: NY S01878 | 2025-2026 | General Assembly | Introduced

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Bill Title: Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-14 - REFERRED TO AGRICULTURE [S01878 Detail]

Download: New_York-2025-S01878-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1878

                               2025-2026 Regular Sessions

                    IN SENATE

                                    January 14, 2025
                                       ___________

        Introduced  by  Sen. WALCZYK -- read twice and ordered printed, and when
          printed to be committed to the Committee on Agriculture

        AN ACT to amend the agriculture and markets law and  the  real  property
          tax  law, in relation to property tax exemption for on-farm structures
          that provide added value to farm products

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

     1    Section  1.   The opening paragraph of subdivision 4 of section 301 of
     2  the agriculture and markets law, as amended by chapter 344 of  the  laws
     3  of 2012, is amended to read as follows:
     4    "Land used in agricultural production" means not less than seven acres
     5  of  land  used  as a single operation in the preceding two years for the
     6  production for sale of crops, livestock  or  livestock  products  of  an
     7  average  gross sales value of ten thousand dollars or more; or, not less
     8  than seven acres of land used in the preceding two years  to  support  a
     9  commercial  horse  boarding  operation  or a commercial equine operation
    10  with annual gross receipts of ten thousand dollars or more. Land used in
    11  agricultural production shall [not] include  land  or  portions  thereof
    12  used  for processing or retail merchandising of such crops, livestock or
    13  livestock products. Land used  in  agricultural  production  shall  also
    14  include:
    15    §  2.  Subdivision  2  of section 483 of the real property tax law, as
    16  amended by chapter 35 of the laws of 2016 and paragraph (e)  as  amended
    17  by chapter 160 of the laws of 2021, is amended to read as follows:
    18    2.  The  term  "structures and buildings" shall include: (a) permanent
    19  and impermanent structures, including trellises and  pergolas,  made  of
    20  metal,  string  or wood, and buildings or portions thereof used directly
    21  and exclusively in the raising and production for sale  of  agricultural
    22  and horticultural commodities or necessary for the storage thereof, [but
    23  not] and including structures and buildings or portions thereof used for
    24  the  processing  of  agricultural  and horticultural commodities, or the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05112-01-5
        S. 1878                             2

     1  retail merchandising of such commodities; (b) structures  and  buildings
     2  used  to  provide  housing for regular and essential employees and their
     3  immediate families who are primarily employed  in  connection  with  the
     4  operation  of  lands  actively devoted to agricultural and horticultural
     5  use, but not including structures and buildings occupied as a  residence
     6  by the applicant and [his] such applicant's immediate family; (c) struc-
     7  tures  and  buildings  used  as  indoor  exercise arenas exclusively for
     8  training and exercising  horses  in  connection  with  the  raising  and
     9  production  for sale of agricultural and horticultural commodities or in
    10  connection with a commercial horse  boarding  operation  as  defined  in
    11  section  three  hundred  one  of  the  agriculture  and markets law. For
    12  purposes of this section, the term "indoor exercise  arenas"  shall  not
    13  include  riding  academies or dude ranches; (d) structures and buildings
    14  used in the production of maple syrup; (e) structures and buildings used
    15  in the production of honey, royal jelly, bee pollen, propolis and  bees-
    16  wax  including  those  structures  and buildings used for the storage of
    17  bees. For purposes of this section, this shall not include those  struc-
    18  tures or buildings and portions thereof used for the sale of maple syrup
    19  or sale of honey and beeswax.  The term "structures and buildings" shall
    20  not include silos, bulk milk tanks or coolers, or manure storage, handl-
    21  ing  and  treatment  facilities  as  such terms are used in section four
    22  hundred eighty-three-a of this title.
    23    § 3. This act shall take effect immediately and shall apply to assess-
    24  ment rolls prepared on the basis of taxable status dates occurring on or
    25  after such date.