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A04582 Summary:

BILL NOA04582
 
SAME ASSAME AS S03836
 
SPONSORMagee
 
COSPNSRWoerner, Buchwald, DiPietro, Stirpe, Skoufis
 
MLTSPNSR
 
Amd 483, RPT L
 
Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.
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A04582 Actions:

BILL NOA04582
 
02/03/2017referred to real property taxation
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A04582 Memo:

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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A04582 Text:



 
                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.
                                                                   LBD08821-01-7

        A. 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.
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