Bill Text: NY S08468 | 2023-2024 | General Assembly | Introduced

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Bill Title: Expands the tax exemption for new farm buildings to include buildings used for on-farm retail sales.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-02-01 - REFERRED TO LOCAL GOVERNMENT [S08468 Detail]

Download: New_York-2023-S08468-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8468

                    IN SENATE

                                    February 1, 2024
                                       ___________

        Introduced  by  Sen. HINCHEY -- 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 expanding  the
          tax exemption for new farm buildings

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

     1    Section 1. Subdivision 2 of section 483 of the real property tax  law,
     2  as  amended  by chapter 35 of the laws of 2016, paragraph (e) as amended
     3  by chapter 160 of the laws of 2021, is amended to read as follows:
     4    2. The term "structures and buildings" shall  include:  (a)  permanent
     5  and  impermanent  structures,  including trellises and pergolas, made of
     6  metal, string or wood, and buildings or portions thereof  used  directly
     7  and  exclusively  in the raising and production for sale of agricultural
     8  and horticultural commodities or necessary for the storage thereof, [but
     9  not structures and buildings or portions thereof used for the]  or  used
    10  for  the  on-farm  processing  of  such  agricultural  and horticultural
    11  commodities, or the on-farm retail merchandising  of  such  commodities;
    12  (b)  structures  and  buildings  used to provide housing for regular and
    13  essential employees and  their  immediate  families  who  are  primarily
    14  employed  in  connection with the operation of lands actively devoted to
    15  agricultural and horticultural use, but  not  including  structures  and
    16  buildings  occupied  as  a  residence by the applicant and his immediate
    17  family; (c) structures and buildings  used  as  indoor  exercise  arenas
    18  exclusively  for  training  and exercising horses in connection with the
    19  raising and  production  for  sale  of  agricultural  and  horticultural
    20  commodities  or in connection with a commercial horse boarding operation
    21  as defined in section three hundred one of the agriculture  and  markets
    22  law.    For  purposes of this section, the term "indoor exercise arenas"
    23  shall not include riding academies or dude ranches; (d)  structures  and
    24  buildings  used  in  the  production  of maple syrup; (e) structures and
    25  buildings used in the production of  honey,  royal  jelly,  bee  pollen,
    26  propolis  and  beeswax including those structures and buildings used for
    27  the storage of bees.   [For purposes of this  section,  this  shall  not
    28  include  those structures or buildings and portions thereof used for the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13911-01-3
        S. 8468                             2

     1  sale of maple syrup or sale of honey and beeswax.] The term  "structures
     2  and  buildings"  shall not include silos, bulk milk tanks or coolers, or
     3  manure storage, handling and treatment facilities as such terms are used
     4  in section four hundred eighty-three-a of this title.
     5    §  2. This act shall take effect one year after it shall have become a
     6  law and shall apply to assessment rolls prepared on the basis of taxable
     7  status dates occurring on or after such date.