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S07878 Summary:

S07878 Actions:

S07878 Committee Votes:

S07878 Floor Votes:

S07878 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7878--A
            Cal. No. 672
 
                    IN SENATE
 
                                      March 6, 2018
                                       ___________
 
        Introduced  by  Sens.  FUNKE, HELMING -- read twice and ordered printed,
          and when printed to be committed to the Committee  on  Agriculture  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading,  amended  and  ordered  reprinted,
          retaining its place in the order of third reading

        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
    23  request.  The  landowner  must apply for agricultural assessment for any
    24  change in acreage, whether land is added or removed, after  the  initial
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14978-05-8
        S. 7878--A                          2
 
     1  grant  of agricultural assessment.  Any new owner of the land who wishes
     2  to receive an agricultural assessment shall make an initial  application
     3  for  such assessment. Such applications shall be on a form prescribed by
     4  the commissioner of taxation and finance. The applicant shall furnish to
     5  the  assessor  such  information  as  the  commissioner  of taxation and
     6  finance shall require, including classification information prepared for
     7  the applicant's land or water bodies used in agricultural production  by
     8  the  soil  and water conservation district office within the county, and
     9  information demonstrating the eligibility for agricultural assessment of
    10  any land used in conjunction with rented land as specified in  paragraph
    11  b of subdivision four of section three hundred one of this article. Such
    12  application shall be filed with the assessor of the assessing unit on or
    13  before  the appropriate taxable status date; provided, however, that (i)
    14  in the year of a revaluation or update of assessments,  as  those  terms
    15  are defined in section one hundred two of the real property tax law, the
    16  application  may  be filed with the assessor no later than the thirtieth
    17  day prior to the day by which the tentative assessment roll is  required
    18  to be filed by law; or (ii) an application for such an assessment may be
    19  filed  with  the  assessor  of  the assessing unit after the appropriate
    20  taxable status date but not later than the last date on which a petition
    21  with respect to complaints of assessment may be filed, where failure  to
    22  file  a timely application resulted from: (a) a death of the applicant's
    23  spouse, child, parent, brother or sister, (b) an illness of  the  appli-
    24  cant  or  of  the  applicant's spouse, child, parent, brother or sister,
    25  which actually prevents the applicant from filing on a timely basis,  as
    26  certified  by  a  licensed physician, or (c) the occurrence of a natural
    27  disaster, including, but not limited to, a flood, or the destruction  of
    28  such applicant's residence, barn or other farm building by wind, fire or
    29  flood. If the assessor is satisfied that the applicant is entitled to an
    30  agricultural  assessment, the assessor shall approve the application and
    31  the land shall be assessed pursuant to this section.  Not less than  ten
    32  days  prior  to  the  date for hearing complaints in relation to assess-
    33  ments, the assessor shall mail to each applicant, who has included  with
    34  the application at least one self-addressed, pre-paid envelope, a notice
    35  of  the approval or denial of the application. Such notice shall be on a
    36  form prescribed by the commissioner of taxation and finance which  shall
    37  indicate  the  manner  in  which the total assessed value is apportioned
    38  among the various portions  of  the  property  subject  to  agricultural
    39  assessment  and  those  other  portions of the property not eligible for
    40  agricultural assessment as determined for the tentative assessment  roll
    41  and the latest final assessment roll. Failure to mail any such notice or
    42  failure  of  the  owner  to receive the same shall not prevent the levy,
    43  collection and enforcement of the payment of  the  taxes  on  such  real
    44  property.
    45    §  2.  Paragraphs  (h)  and (i) of subdivision 1 of section 104 of the
    46  real property tax law, as added by section 1 of part U of chapter 61  of
    47  the  laws  of 2011, are amended and a new paragraph (j) is added to read
    48  as follows:
    49    (h) The issuance  of  taxpayer  notices  required  by  law,  including
    50  sections  five hundred eight, five hundred ten, five hundred ten-a, five
    51  hundred eleven, five hundred twenty-five and  five  hundred  fifty-one-a
    52  through five hundred fifty-six-b of this chapter; [and]
    53    (i)  The  furnishing  of  notices  and certificates under this chapter
    54  relating to state equalization  rates,  residential  assessment  ratios,
    55  special  franchise  assessments, railroad ceilings, taxable state lands,
        S. 7878--A                          3
 
     1  advisory appraisals, and  the  certification  of  assessors  and  county
     2  directors or real property tax services[.]; and
     3    (j) The filing of applications for agricultural assessments.
     4    §  3.  This  act shall take effect on the ninetieth day after it shall
     5  have become a law. Effective immediately, the addition, amendment and/or
     6  repeal of any rule or regulation necessary  for  the  implementation  of
     7  this  act  on its effective date are authorized to be made and completed
     8  on or before such date.