Bill Text: NY S06018 | 2023-2024 | General Assembly | Introduced

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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) 2024-01-03 - REFERRED TO AGRICULTURE [S06018 Detail]

Download: New_York-2023-S06018-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6018

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 27, 2023
                                       ___________

        Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
          printed, and when printed to be committed to the Committee on Agricul-
          ture

        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
    22  pursuant to this section and section three hundred six of  this  article

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09159-01-3
        S. 6018                             2

     1  where  the  owner  of  such  land has filed an annual application for an
     2  agricultural assessment.
     3    c.  The land of the farm operation eligible for such real property tax
     4  exemption must be maintained as land used in agricultural production  as
     5  part of such farm operation for each year such exemption is granted.
     6    d. When the land which is in the process of being certified organic is
     7  located  within  an area which has been declared by the governor to be a
     8  disaster emergency in a year in which such tax exemption is  sought  and
     9  in  a  year  in which such land meets all other eligibility requirements
    10  for such tax exemption set forth in this subdivision, the maximum  fifty
    11  percent  total  acreage  restriction  set  forth  in paragraph b of this
    12  subdivision may be exceeded for such year and for any remaining  succes-
    13  sive  years,  provided,  however,  that  the land eligible for such real
    14  property tax exemption shall not exceed the  total  acreage  damaged  or
    15  destroyed  by  such  disaster  in  such  year or the total acreage which
    16  remains damaged or destroyed in any remaining successive year. The total
    17  acreage for which such exemption is sought pursuant  to  this  paragraph
    18  shall be subject to verification by the commissioner or his designee.
    19    § 2. This act shall take effect immediately and shall apply to assess-
    20  ment rolls prepared on the basis of taxable status dates occurring on or
    21  after the first of January next succeeding such effective date.