A07485 Summary:

BILL NOA07485
 
SAME ASNo same as
 
SPONSORBall
 
COSPNSR
 
MLTSPNSR
 
Amd S301, add S304-a, Ag & Mkts L; amd SS202 & 481, rpld S582, add S993, RPT L
 
Directs the state board of real property services to promulgate rules and regulations establishing an assessment procedure for the determination of the agricultural assessment value of land use in agricultural production and the structure thereon; requires such value to be used as the basis of all real property taxation of such land; provides for state aid payable to taxing jurisdiction for the difference between the taxes on the full value of agricultural property and the agricultural assessment value thereof.
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A07485 Actions:

BILL NOA07485
 
04/13/2009referred to agriculture
01/06/2010referred to agriculture
05/18/2010held for consideration in agriculture
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A07485 Floor Votes:

There are no votes for this bill in this legislative session.
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A07485 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7485
 
                               2009-2010 Regular Sessions
 
                   IN ASSEMBLY
 
                                     April 13, 2009
                                       ___________
 
        Introduced  by  M. of A. BALL -- read once and referred to the Committee
          on Agriculture
 
        AN ACT to amend the agriculture and markets law and  the  real  property
          tax  law, in relation to the assessment of land and structures used in
          agricultural production; to  amend  the  real  property  tax  law,  in

          relation  to  providing  state  aid  to  taxing  jurisdictions for the
          difference between the full value and the agricultural  assessment  of
          land and structures used in agricultural production; to repeal section
          304-a  of  the  agriculture  and  markets law relating to agricultural
          assessment values; and to repeal section 582 of the real property  tax
          law relating to valuation of agricultural structures
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision 1 of section 301 of the agriculture and markets
     2  law, as amended by chapter 797 of the laws of 1992, is amended  to  read
     3  as follows:
     4    1. "Agricultural assessment value" means the value [per acre] assigned
     5  to  land  used in agricultural production and the structures thereon for

     6  assessment purposes determined pursuant to  the  [capitalized  value  of
     7  production]  procedure [prescribed by] established by the state board of
     8  real property services in accordance with section three  hundred  four-a
     9  of this article.
    10    §  2. Section 304-a of the agriculture and markets law is REPEALED and
    11  a new section 304-a is added to read as follows:
    12    § 304-a. Agricultural assessment values.  1.  Agricultural  assessment
    13  values for land used in agricultural production and the structures ther-
    14  eon  shall  be  annually calculated and certified in accordance with the
    15  procedures established by the office of real property services.
    16    2. The office of real property  services  shall  establish  rules  and

    17  regulations,  which  shall  be  binding  upon all assessing units in the
    18  state, for the assessment of land used in  agricultural  production  and
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10649-01-9

        A. 7485                             2
 
     1  the  structures  thereon.  Such rules and regulations shall provide that
     2  the  agricultural  assessment  value  of  land  used   in   agricultural
     3  production  and the structures thereon shall be the gross sales value of
     4  crops,  livestock  and livestock products produced on such land, reduced

     5  by the five year average of the cost of seed,  fertilizer,  feed,  fuel,
     6  oil, grease, repairs, electricity, labor, equipment and machinery. Under
     7  no  circumstances  shall  land  used  in agricultural production and the
     8  structures thereon be assessed at the full value  thereof,  unless  such
     9  full  value  is  less than the agricultural assessment value established
    10  pursuant to this subdivision.
    11    § 3. Paragraphs (n), (o), (p) and (q) of subdivision 1 of section  202
    12  of the real property tax law, paragraph (n) as relettered by chapter 833
    13  of  the  laws of 1960, paragraph (o) as added by chapter 716 of the laws
    14  of 1990, paragraph (p) as added by chapter 166 of the laws of  1991  and
    15  paragraph  (q)  as added by chapter 450 of the laws of 2004, are amended
    16  and a new paragraph (r) is added to read as follows:

    17    (n) Exercise and perform such  other  powers  and  duties  as  may  be
    18  conferred or imposed on it by law[.];
    19    (o)  [monitor]  Monitor  the  quality of local assessment practices by
    20  individual assessing units[.];
    21    (p) [impose] Impose, collect and receive such charges or fees  as  may
    22  be authorized by statute[.];
    23    (q) Promulgate rules and regulations for the ascertainment and report-
    24  ing  of  "assessment  record  billing  owner" information, as defined in
    25  section one hundred three of the eminent domain procedure law,  for  the
    26  purposes of the administration of said law[.]; and
    27    (r)  Promulgate  and  implement rules and regulations establishing the

    28  procedure for the determination of the agricultural assessment value  of
    29  land used in agricultural production and the structures thereon pursuant
    30  to section three hundred four-a of the agriculture and markets law. Such
    31  procedure  shall  be  used  by all assessing units, and the agricultural
    32  assessment value shall be the assessment of land  used  in  agricultural
    33  production  and  the structures thereon for all purposes and for all tax
    34  levies by every taxing jurisdiction.
    35    § 4. Section 481 of the real property tax law, as added by chapter 774
    36  of the laws of 1987, is amended to read as follows:
    37    § 481. Taxation of land  used  for  agricultural  production  and  the
    38  structures  thereon.   Notwithstanding any other provision of this chap-

    39  ter, land used in agricultural production as that  term  is  defined  in
    40  section  three  hundred  one  of the agriculture and markets law and the
    41  structures thereon, shall be assessed and taxed for all purposes in  the
    42  manner provided by article twenty-five-AA of the agriculture and markets
    43  law.
    44    § 5. Section 582 of the real property tax law is REPEALED.
    45    §  6. The real property tax law is amended by adding a new section 993
    46  to read as follows:
    47    § 993. Effect of agricultural assessment. 1. Levy of taxes. The amount
    48  of taxes to be levied by any municipal corporation or  special  district
    49  shall  be  determined  without regard to the fact that state aid will be
    50  payable pursuant to this section. In addition,  the  tax  rate  for  any

    51  municipal  corporation  or special district shall be determined as if no
    52  parcels were subject to an agricultural  assessment  value  pursuant  to
    53  section  three hundred four-a of the agriculture and markets law. Howev-
    54  er, the tax rate so determined shall  be  applied  to  the  agricultural
    55  assessment  value of each parcel of land used in agricultural production

        A. 7485                             3
 
     1  and  the  structures  thereon  after  accounting  for   all   applicable
     2  exemptions.
     3    2.  Tax savings. The tax savings for each parcel of land used in agri-
     4  cultural production and the structures thereon subject  to  an  agricul-
     5  tural  assessment  value pursuant to section three hundred four-a of the

     6  agriculture and markets law shall be computed by subtracting  the  agri-
     7  cultural  assessment  value  of  such parcel from the full value of such
     8  parcel. A statement shall then be placed on the tax bill for the  parcel
     9  in substantially the following form: "Your tax savings this year result-
    10  ing from an agricultural assessment is $________."
    11    3.  State aid. (a) The total tax savings duly provided by each munici-
    12  pal corporation and special district pursuant to this section shall be a
    13  state charge, which shall be payable as provided in this section.
    14    (b) A municipal corporation or special district seeking  aid  pursuant
    15  to this section shall submit an application therefor to the state board.

    16  The  application shall include such information as the state board shall
    17  require.
    18    (c) Upon approving an application  for  state  aid  pursuant  to  this
    19  section,  the state board shall compute the amount payable to the appro-
    20  priate municipal corporation or special  district.  Such  aid  shall  be
    21  payable  upon the audit and warrant of the state comptroller from vouch-
    22  ers certified and approved by the executive director of  the  office  of
    23  real property services.
    24    (d) The state board may audit an application for state aid pursuant to
    25  this  section  within one year after authorizing payment thereon. If the
    26  state board should discover that  a  municipal  corporation  or  special

    27  district  has  received  a  greater or lesser amount of such aid than it
    28  should have received, the state board shall notify the municipal  corpo-
    29  ration or special district, and shall cause the next payment of such aid
    30  to  the municipal corporation or special district to be adjusted accord-
    31  ingly.
    32    (e) When an improperly granted agricultural assessment value has  been
    33  revoked,  the  aid  payable  to  the  municipal  corporation  or special
    34  district pursuant to this section shall be  reduced  by  the  amount  of
    35  taxes attributable to the revoked agricultural assessment.
    36    4.  Installment  payments.  When  real  property  taxes are payable in
    37  installments pursuant to law, the tax savings provided by  this  section

    38  shall be applied proportionally against the respective installments.
    39    5.  Untimely  payment of taxes.  (a) When taxes on property subject to
    40  an agricultural assessment pursuant to section three hundred  four-a  of
    41  the  agriculture and markets law are not paid in a timely manner, inter-
    42  est, penalties and any other applicable charges shall  be  imposed  only
    43  against  the  balance due after the tax savings provided by this section
    44  have been deducted from the taxes owed.
    45    (b) When a county, city or town is required by any provision  of  this
    46  chapter to make a payment to a municipal corporation or special district
    47  on  account  of  unpaid  taxes, the tax savings provided by this section
    48  shall be deducted from the amount so payable.

    49    6. Inconsistent laws superseded. The provisions of this section  shall
    50  apply to all municipal corporations and special districts, notwithstand-
    51  ing any provision of law to the contrary.
    52    § 7. This act shall take effect immediately, except that sections one,
    53  two,  four,  five  and six of this act shall take effect on the first of
    54  January next succeeding the date on which this act shall have  become  a
    55  law and shall apply to tax rolls completed on or after such date.
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