Bill Text: NY S02415 | 2009-2010 | General Assembly | Amended

New York Senate Bill 2415 (Prior Session Legislation)

Amended

Bill Title: Creates a real property tax exemption for land of a farm operation which is in the process of being certified for the production of organic crops.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-02-17 - PRINT NUMBER 2415A [S02415 Detail]

Download: New_York-2009-S02415-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2415--A
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   February 19, 2009
                                      ___________
       Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Agriculture -- recommitted
         to the Committee on Agriculture in accordance with Senate Rule 6, sec.
         8 -- committee discharged, bill amended, ordered reprinted as  amended
         and recommitted to said committee
       AN ACT to amend the agriculture and markets law, in relation to creating
         a  real  property  tax  exemption  for  land of a farm operation being
         certified as organic
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section 305 of the agriculture and markets law is amended
    2  by adding a new subdivision 8 to read as follows:
    3    8. A. NOTWITHSTANDING ANY PROVISION  OF  LAW  TO  THE  CONTRARY,  THAT
    4  PORTION OF THE VALUE OF LAND OF A FARM OPERATION WHICH IS IN THE PROCESS
    5  OF  BEING  CERTIFIED BY AN ORGANIC CERTIFICATION AUTHORITY ACCREDITED BY
    6  THE UNITED STATES DEPARTMENT OF AGRICULTURE FOR THE PRODUCTION OF ORGAN-
    7  IC CROPS, LIVESTOCK AND LIVESTOCK PRODUCTS SHALL  BE  EXEMPT  FROM  REAL
    8  PROPERTY  TAXATION  FOR  A PERIOD NOT TO EXCEED THREE YEARS. THE LAND OF
    9  THE FARM OPERATION SUBJECT TO SUCH EXEMPTION SHALL BE CERTIFIED  ORGANIC
   10  AT  THE  END OF THE THREE YEAR TAX EXEMPTION PERIOD AND SHALL BE USED IN
   11  THE PRODUCTION OF CROPS, LIVESTOCK AND LIVESTOCK PRODUCTS IN  ACCORDANCE
   12  WITH  THE  UNITED  STATES  DEPARTMENT  OF  AGRICULTURE  NATIONAL ORGANIC
   13  PROGRAM STANDARDS.  THE  LAND  ELIGIBLE  FOR  SUCH  EXEMPTION  SHALL  BE
   14  REPORTED  TO  THE  COMMISSIONER WHO MAY ISSUE AN ANNUAL REPORT DETAILING
   15  THE AMOUNT OF LAND SUBJECT TO SUCH EXEMPTION BEING CONVERTED TO  ORGANIC
   16  PRODUCTION AND THE ASSESSED VALUE OF SUCH LAND.
   17    B. THE LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX EXEMPTION SHALL NOT IN
   18  ANY  ONE  YEAR  EXCEED FIFTY PERCENT OF THE TOTAL ASSESSED VALUE OF SUCH
   19  FARM OPERATION WHICH IS LOCATED ON LAND USED IN AGRICULTURAL  PRODUCTION
   20  WITHIN  AN  AGRICULTURAL DISTRICT OR FIFTY PERCENT OF THE TOTAL ASSESSED
   21  VALUE OF SUCH FARM OPERATION ELIGIBLE  FOR  AN  AGRICULTURAL  ASSESSMENT
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07687-02-0
       S. 2415--A                          2
    1  PURSUANT  TO  THIS SECTION AND SECTION THREE HUNDRED SIX OF THIS ARTICLE
    2  WHERE THE OWNER OF SUCH LAND HAS FILED  AN  ANNUAL  APPLICATION  FOR  AN
    3  AGRICULTURAL ASSESSMENT.
    4    C.  THE LAND OF THE FARM OPERATION ELIGIBLE FOR SUCH REAL PROPERTY TAX
    5  EXEMPTION MUST BE MAINTAINED AS LAND USED IN AGRICULTURAL PRODUCTION  AS
    6  PART OF SUCH FARM OPERATION FOR EACH YEAR SUCH EXEMPTION IS GRANTED.
    7    D. WHEN THE LAND WHICH IS IN THE PROCESS OF BEING CERTIFIED ORGANIC IS
    8  LOCATED  WITHIN  AN AREA WHICH HAS BEEN DECLARED BY THE GOVERNOR TO BE A
    9  DISASTER EMERGENCY IN A YEAR IN WHICH SUCH TAX EXEMPTION IS  SOUGHT  AND
   10  IN  A  YEAR  IN WHICH SUCH LAND MEETS ALL OTHER ELIGIBILITY REQUIREMENTS
   11  FOR SUCH TAX EXEMPTION SET FORTH IN THIS SUBDIVISION, THE MAXIMUM  FIFTY
   12  PERCENT  TOTAL  ACREAGE  RESTRICTION  SET  FORTH  IN PARAGRAPH B OF THIS
   13  SUBDIVISION MAY BE EXCEEDED FOR SUCH YEAR AND FOR ANY REMAINING  SUCCES-
   14  SIVE  YEARS,  PROVIDED,  HOWEVER,  THAT  THE LAND ELIGIBLE FOR SUCH REAL
   15  PROPERTY TAX EXEMPTION SHALL NOT EXCEED THE  TOTAL  ACREAGE  DAMAGED  OR
   16  DESTROYED  BY  SUCH  DISASTER  IN  SUCH  YEAR OR THE TOTAL ACREAGE WHICH
   17  REMAINS DAMAGED OR DESTROYED IN ANY REMAINING SUCCESSIVE YEAR. THE TOTAL
   18  ACREAGE FOR WHICH SUCH EXEMPTION IS SOUGHT PURSUANT  TO  THIS  PARAGRAPH
   19  SHALL BE SUBJECT TO VERIFICATION BY THE COMMISSIONER OR HIS DESIGNEE.
   20    S 2. This act shall take effect immediately and shall apply to assess-
   21  ment rolls prepared on the basis of taxable status dates occurring on or
   22  after January 1, 2011.