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A02675 Summary:

COSPNSRStirpe, Glick, Lupardo, Sayegh, Williams, DiPietro, Giglio JM, Brabenec, Norris, Walczyk, Miller B, Manktelow, Lemondes, Kelles
MLTSPNSRCahill, Hawley, Thiele
Amd 305, Ag & Mkts L; amd 104, RPT L
Permits the submission of electronic agricultural assessment applications.
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A02675 Text:

                STATE OF NEW YORK
                               2021-2022 Regular Sessions
                   IN ASSEMBLY
                                    January 19, 2021
        Introduced  by  M.  of  A.  WOERNER,  STIRPE,  GLICK,  LUPARDO,  SAYEGH,
          ER, MANKTELOW -- Multi-Sponsored by -- M. of A. CAHILL, HAWLEY, THIELE
          -- 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 permitting  agricultural  assessment  applica-
          tions to be submitted electronically
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Paragraph a of subdivision 1 of section 305 of the agricul-
     2  ture and markets law, as amended by chapter 160 of the laws of 2012,  is
     3  amended to read as follows:
     4    a.  Any  owner of land used in agricultural production within an agri-
     5  cultural district shall  be  eligible  for  an  agricultural  assessment
     6  pursuant  to  this  section. If an applicant rents land from another for
     7  use in conjunction with the applicant's land for the production for sale
     8  of crops, livestock or livestock products, the gross sales value of such
     9  products produced on such rented land shall be added to the gross  sales
    10  value  of  such  products  produced  on  the  land  of the applicant for
    11  purposes of determining eligibility for an  agricultural  assessment  on
    12  the land of the applicant. Such assessment shall be granted only upon an
    13  annual application by the owner of such land on a form prescribed by the
    14  commissioner  of taxation and finance; provided, however, that after the
    15  initial grant of agricultural assessment the annual application shall be
    16  on a form, through paper or electronic  submission,  prescribed  by  the
    17  commissioner of taxation and finance and shall consist of only a certif-
    18  ication by the landowner that the landowner continues to meet the eligi-
    19  bility  requirements  for receiving an agricultural assessment and seeks
    20  an agricultural assessment for the same acreage that initially  received
    21  an  agricultural  assessment. The landowner shall maintain records docu-
    22  menting such eligibility which shall be provided to  the  assessor  upon
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 2675                             2
     1  request.  The  landowner  must apply for agricultural assessment for any
     2  change in acreage, whether land is added or removed, after  the  initial
     3  grant  of agricultural assessment.  Any new owner of the land who wishes
     4  to  receive an agricultural assessment shall make an initial application
     5  for such assessment. Such applications shall be on a form prescribed  by
     6  the commissioner of taxation and finance. The applicant shall furnish to
     7  the  assessor  such  information  as  the  commissioner  of taxation and
     8  finance shall require, including classification information prepared for
     9  the applicant's land or water bodies used in agricultural production  by
    10  the  soil  and water conservation district office within the county, and
    11  information demonstrating the eligibility for agricultural assessment of
    12  any land used in conjunction with rented land as specified in  paragraph
    13  b of subdivision four of section three hundred one of this article. Such
    14  application shall be filed with the assessor of the assessing unit on or
    15  before  the appropriate taxable status date; provided, however, that (i)
    16  in the year of a revaluation or update of assessments,  as  those  terms
    17  are defined in section one hundred two of the real property tax law, the
    18  application  may  be filed with the assessor no later than the thirtieth
    19  day prior to the day by which the tentative assessment roll is  required
    20  to be filed by law; or (ii) an application for such an assessment may be
    21  filed  with  the  assessor  of  the assessing unit after the appropriate
    22  taxable status date but not later than the last date on which a petition
    23  with respect to complaints of assessment may be filed, where failure  to
    24  file  a timely application resulted from: (a) a death of the applicant's
    25  spouse, child, parent, brother or sister, (b) an illness of  the  appli-
    26  cant  or  of  the  applicant's spouse, child, parent, brother or sister,
    27  which actually prevents the applicant from filing on a timely basis,  as
    28  certified  by  a  licensed physician, or (c) the occurrence of a natural
    29  disaster, including, but not limited to, a flood, or the destruction  of
    30  such applicant's residence, barn or other farm building by wind, fire or
    31  flood. If the assessor is satisfied that the applicant is entitled to an
    32  agricultural  assessment, the assessor shall approve the application and
    33  the land shall be assessed pursuant to this section.  Not less than  ten
    34  days  prior  to  the  date for hearing complaints in relation to assess-
    35  ments, the assessor shall mail to each applicant, who has included  with
    36  the application at least one self-addressed, pre-paid envelope, a notice
    37  of  the approval or denial of the application. Such notice shall be on a
    38  form prescribed by the commissioner of taxation and finance which  shall
    39  indicate  the  manner  in  which the total assessed value is apportioned
    40  among the various portions  of  the  property  subject  to  agricultural
    41  assessment  and  those  other  portions of the property not eligible for
    42  agricultural assessment as determined for the tentative assessment  roll
    43  and the latest final assessment roll. Failure to mail any such notice or
    44  failure  of  the  owner  to receive the same shall not prevent the levy,
    45  collection and enforcement of the payment of  the  taxes  on  such  real
    46  property.
    47    § 2. Paragraph (i) of subdivision 1 of section 104 of the real proper-
    48  ty tax law, as amended by section 1 of subpart D of part J of chapter 59
    49  of the laws of 2019, is amended and a new paragraph (j) is added to read
    50  as follows:
    51    (i)  The  furnishing  of  notices  and certificates under this chapter
    52  relating to state equalization  rates,  residential  assessment  ratios,
    53  special  franchise  assessments, railroad ceilings, taxable state lands,
    54  advisory appraisals, and  the  certification  of  assessors  and  county
    55  directors  or  real  property tax services, subject to the provisions of
    56  subdivision five of this section[.]; and

        A. 2675                             3
     1    (j) The filing of applications for agricultural assessments.
     2    §  3.  This  act shall take effect on the ninetieth day after it shall
     3  have become a law. Effective immediately, the addition, amendment and/or
     4  repeal of any rule or regulation necessary  for  the  implementation  of
     5  this  act  on its effective date are authorized to be made and completed
     6  on or before such date.
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