Provides that the entire parcel of land shall be eligible for an agricultural assessment when at least 85% of a single parcel of land is used for agricultural production.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A1444
SPONSOR: Eachus TITLE OF BILL:
An act to amend the agriculture and markets law, in relation to agricul-
tural assessments of certain parcels of land
PURPOSE OR GENERAL IDEA OF BILL:
Provides that the entire parcel of land shall be eligible for an agri-
cultural assessment when at least 85% of a single parcel of land is used
for agricultural production.
SUMMARY OF PROVISIONS:
Section 1. Amends Section 305 of the agriculture and markets law by
adding a new subdivision 2 which provides that the entire parcel of land
shall be eligible for an agricultural assessment when at least 85% of a
single parcel of land is used for agricultural production.
Section 2. Sets the effective date.
JUSTIFICATION:
Lands assessed as being used for agriculture receive tax exemptions.
However, adjacent land is not eligible for those exemptions, even if the
land is all in one plot with the same owner.
In some cases, in which a cooperative or an individual owns land of
which the vast majority is used for agriculture, they end up paying more
in taxes for the very small piece of their land that is not designated
for agriculture (and may not be practically or even legally useable for
agricultural purposes, such as certain wetlands), even though it is all
part of the same parcel.
PRIOR LEGISLATIVE HISTORY:
2023-24
A8388: Referred to Agriculture, No Same-As
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
1444
2025-2026 Regular Sessions
IN ASSEMBLY
January 9, 2025
___________
Introduced by M. of A. EACHUS -- read once and referred to the Committee
on Agriculture
AN ACT to amend the agriculture and markets law, in relation to agricul-
tural assessments of certain parcels of land
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 2 to read as follows:
3 2. Single parcel of land. Notwithstanding any provision of law to the
4 contrary, where at least eighty-five percent of a single parcel of land
5 is used for agricultural production and is eligible for an agricultural
6 assessment pursuant to this section, then the entire parcel shall be
7 eligible for an agricultural assessment, regardless of whether the
8 remaining portion of such parcel of land is used for agricultural
9 production. The owner of a single parcel of land of which at least
10 eighty-five percent is used for agricultural production shall be eligi-
11 ble for an agricultural assessment for the entire parcel of land if such
12 owner files an application therefore in accordance with the provisions
13 of paragraph a of subdivision one of this section.
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03432-01-5
