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S05504 Summary:

BILL NOS05504
 
SAME ASNo Same As
 
SPONSORPARKER
 
COSPNSR
 
MLTSPNSR
 
Amd §§301, 305 & 306, Ag & Mkts L
 
Provides that property receiving an agricultural assessment which is converted for purposes of oil or gas exploration shall be subject to payments equaling five times the taxes saved in the last year in which the land benefited from an agricultural assessment; exempts property converted for solar development from such payments.
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S05504 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5504
 
                               2025-2026 Regular Sessions
 
                    IN SENATE
 
                                    February 24, 2025
                                       ___________
 
        Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Agriculture
 
        AN ACT to amend the agriculture and markets law, in relation to payments
          associated with the conversion of  land  subject  to  an  agricultural
          assessment  by virtue of oil or gas exploration or extraction activity
          or solar development
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision 5 of section 301 of the agriculture and markets
     2  law,  as  amended by chapter 565 of the laws of 2003, is amended to read
     3  as follows:
     4    5.  "[Oil,  gas]  Solar  or  wind   [exploration,]   development   [or
     5  extraction]  activities"  means the installation and use of fixtures and
     6  equipment which are necessary for  the  [exploration,]  development  [or
     7  extraction]  of  [oil,  natural gas] solar or wind energy, including but
     8  not limited to, access roads, [drilling apparatus,  pumping  facilities,
     9  pipelines,] solar panels and wind turbines.
    10    §  2. Subparagraph (iv) of paragraph d of subdivision 1 of section 305
    11  of the agriculture and markets law, as amended by  chapter  565  of  the
    12  laws of 2003, is amended to read as follows:
    13    (iv)  If  such land or any portion thereof is converted to a use other
    14  than for agricultural production by virtue of [oil, gas] solar  or  wind
    15  [exploration,]  development,  [or extraction activity] or by virtue of a
    16  taking by eminent domain or other involuntary proceeding  other  than  a
    17  tax  sale,  the  land  or  portion  so converted shall not be subject to
    18  payments. If the land so converted  constitutes  only  a  portion  of  a
    19  parcel  described  on  the assessment roll, the assessor shall apportion
    20  the assessment, and adjust the agricultural assessment  attributable  to
    21  the  portion of the parcel not subject to such conversion by subtracting
    22  the proportionate part of the agricultural  assessment  attributable  to
    23  the  portion so converted. Provided further that land within an agricul-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06132-01-5

        S. 5504                             2
 
     1  tural district and eligible for an agricultural assessment shall not  be
     2  considered  to  have been converted to a use other than for agricultural
     3  production solely due to the conveyance of  [oil,  gas]  solar  or  wind
     4  rights associated with that land.
     5    §  3.  Paragraph  c of subdivision 2 of section 306 of the agriculture
     6  and markets law, as amended by chapter 565  of  the  laws  of  2003,  is
     7  amended to read as follows:
     8    c. If such land or any portion thereof is converted by virtue of [oil,
     9  gas]  solar or wind [exploration,] development, [or extraction activity]
    10  or by virtue of a taking by eminent domain or other involuntary proceed-
    11  ing other than a tax sale, the land or portion so converted shall not be
    12  subject to payments. If land so converted constitutes only a portion  of
    13  a  parcel described on the assessment roll, the assessor shall apportion
    14  the assessment, and adjust the agricultural assessment  attributable  to
    15  the  portion of the parcel not subject to such conversion by subtracting
    16  the proportionate part of the agricultural  assessment  attributable  to
    17  the portion so converted. Provided further that land outside an agricul-
    18  tural  district  and eligible for an agricultural assessment pursuant to
    19  this section shall not be considered to have been  converted  to  a  use
    20  other  than  for agricultural production solely due to the conveyance of
    21  [oil, gas] solar or wind rights associated with that land.
    22    § 4. The commissioner of agriculture and markets, in consultation with
    23  the commissioner of environmental conservation and the  New  York  state
    24  energy  research  and  development  authority,  shall within one hundred
    25  eighty days of the effective date  of  this  section,  make  regulations
    26  regarding  the conversion of lands subject to an agricultural assessment
    27  by virtue of solar development, which protect  and  preserve  prime  and
    28  unique  farmland  and farmland of statewide importance as such terms are
    29  defined in 7 C.F.R. § 657.5, encourage the development of  solar  activ-
    30  ities on marginal soils, and minimize the loss of forested land.
    31    §  5.  This  act  shall take effect on the sixtieth day after it shall
    32  have become a law.    Effective  immediately,  the  addition,  amendment
    33  and/or repeal of any rule or regulation necessary for the implementation
    34  of  this  act  on  its  effective  date  are  authorized  to be made and
    35  completed on or before such effective date.
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