|SAME AS||SAME AS S03836|
|COSPNSR||Woerner, Buchwald, DiPietro, Stirpe, Skoufis|
|Amd §483, RPT L|
|Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.|
|02/03/2017||referred to real property taxation|
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NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4582 SPONSOR: Magee
TITLE OF BILL: An act to amend the real property tax law, in relation to exemption from taxation of structures and buildings essential to the operation of agri- cultural and horticultural lands   PURPOSE OR GENERAL IDEA OF BILL: This bill recognizes the contributions of commercial equine operations to agriculture in New York State by providing these operations with eligibility for the current ten-year real property tax exemption for indoor riding arenas, as part of structures and buildings essential to the operation of agricultural and horticultural lands.   SUMMARY OF SPECIFIC PROVISIONS: Section 1 amends Subdivisions 2 and 8 of § 483 of the Real Property Tax Law to expand the definition of "structures and buildings" to include commercial equine operations, as defined in section 301 of the Agricul- ture and Markets Law. This section also expand the term "agricultural and horticultural" to include commercial equine operations, as defined in section 301 of the Agricultural and Markets Law. Section 2 is the effective date.   JUSTIFICATION: Commercial equine operations already have access to agricultural district protections and agricultural assessment tax relief if they consist of at least seven acres, stable ten horses regardless of owner- ship and gross $10,000. This legislation would further extend benefits, already enjoyed by all other types of farms, to these operations. According to the National Agricultural Statistical Service's MASS) Equine Survey from 2005, there are approximately 200,000 horses in New York, with a value of $1.83 billion. Over-all, total equine-related assets, held by owners, are valued at approximately $10 billion. Total annual revenue to the New York economy from equine businesses is approx- imately $450 million annually. A large portion of this total comes from revenues generated by providing equine services, such as boarding, trail riding, riding lessons, training and therapeutic riding. It is essential that the same tax exemptions are afforded to commercial equine operation as granted to structures and buildings essential to the operation of agricultural and horticultural lands. This bill applies only to struc- tures build on or after such effective date.   PRIOR LEGISLATIVE HISTORY: 2013-2014: S.4261/ A.6501   FISCAL IMPLICATIONS: To be determined.   EFFECTIVE DATE: This act will take effect immediately and shall only apply to structures built on or after the next succeeding final assessment roll date.
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STATE OF NEW YORK ________________________________________________________________________ 4582 2017-2018 Regular Sessions IN ASSEMBLY February 3, 2017 ___________ Introduced by M. of A. MAGEE, WOERNER, BUCHWALD, DiPIETRO, STIRPE, SKOUFIS -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivisions 2 and 8 of section 483 of the real property 2 tax law, subdivision 2 as amended by chapter 35 of the laws of 2016 and 3 subdivision 8 as amended by chapter 411 of the laws of 2001, are amended 4 to read as follows: 5 2. The term "structures and buildings" shall include: (a) permanent 6 and impermanent structures, including trellises and pergolas, made of 7 metal, string or wood, and buildings or portions thereof used directly 8 and exclusively in the raising and production for sale of agricultural 9 and horticultural commodities or necessary for the storage thereof, but 10 not structures and buildings or portions thereof used for the processing 11 of agricultural and horticultural commodities, or the retail merchandis- 12 ing of such commodities; (b) structures and buildings used to provide 13 housing for regular and essential employees and their immediate families 14 who are primarily employed in connection with the operation of lands 15 actively devoted to agricultural and horticultural use, but not includ- 16 ing structures and buildings occupied as a residence by the applicant 17 and his immediate family; (c) structures and buildings used as indoor 18 exercise arenas exclusively for training and exercising horses in 19 connection with the raising and production for sale of agricultural and 20 horticultural commodities or in connection with a commercial horse 21 boarding operation or commercial equine operation as defined in section 22 three hundred one of the agriculture and markets law. For purposes of 23 this section, the term "indoor exercise arenas" shall not include riding EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08821-01-7A. 4582 2 1 academies or dude ranches that do not meet the definition of commercial 2 equine operation as defined in section three hundred one of the agricul- 3 ture and markets law; (d) structures and buildings used in the 4 production of maple syrup; (e) structures and buildings used in the 5 production of honey and beeswax including those structures and buildings 6 used for the storage of bees. For purposes of this section, this shall 7 not include those structures or buildings and portions thereof used for 8 the sale of maple syrup or sale of honey and beeswax. The term "struc- 9 tures and buildings" shall not include silos, bulk milk tanks or cool- 10 ers, or manure storage, handling and treatment facilities as such terms 11 are used in section four hundred eighty-three-a of this title. 12 8. As used in this section, the term "agricultural and horticultural" 13 shall include the activity of raising, breeding and boarding of live- 14 stock, including commercial horse boarding operations and commercial 15 equine operations, as defined in section three hundred one of the agri- 16 culture and markets law. 17 § 2. This act shall take effect immediately and shall only apply to 18 structures built on or after the next succeeding final assessment roll 19 date.