Provides a real property tax exemption for protected agricultural land used for food production; defines the terms "agricultural land" and "food production."
STATE OF NEW YORK
________________________________________________________________________
S. 369 A. 167
2015-2016 Regular Sessions
SENATE - ASSEMBLY(Prefiled)
January 7, 2015
___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. THIELE -- Multi-Sponsored by -- M.
of A. PALUMBO -- read once and referred to the Committee on Real Prop-
erty Taxation
AN ACT to amend the real property tax law, in relation to providing a
real property tax exemption for protected agricultural land use for
food production
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 481-a to read as follows:
3 § 481-a. Taxation of protected agricultural land used for food
4 production. 1. As used in this section:
5 (a) "Protected agricultural land" shall mean land encumbered by a
6 conservation easement pursuant to section two hundred forty-seven of the
7 general municipal law or title three of article forty-nine of the envi-
8 ronmental conservation law, where such easement provides (i) an affirma-
9 tive duty to farm the protected agricultural land for food production;
10 (ii) such land may only be sold to another bona fide farmer engaged in
11 food production; (iii) such land may only be sold at its agricultural
12 value for food production; and (iv) such land is subject to a plan
13 pursuant to the state agricultural environmental management program.
14 (b) "Food production" shall mean the production of: (i) field crops,
15 including but not limited to corn, wheat, oats, rye, barley, hay, pota-
16 toes and dry beans. Fruits, including but not limited to apples, peach-
17 es, grapes, cherries and berries; (ii) vegetables, including but not
18 limited to tomatoes, snap beans, cabbage, carrots, beets, and onions;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02416-01-5
S. 369 2 A. 167
1 (iii) livestock and livestock products, including but not limited to
2 cattle, sheep, hogs, goats, poultry, farmed deer, farmed buffalo, milk
3 and eggs; (iv) maple sap; and (v) aquaculture products, including but
4 not limited to fish, fish products, water plants and shellfish.
5 2. Notwithstanding any other provision of this chapter, protected
6 agricultural land used for food production, as defined in paragraph (b)
7 of subdivision one of this section, shall be exempt from taxation.
8 § 2. This act shall take effect immediately.
