S232-2011 Actions

• Jan 4, 2012: REFERRED TO CONSUMER PROTECTION
• Feb 8, 2011: REPORTED AND COMMITTED TO AGRICULTURE
• Jan 5, 2011: REFERRED TO CONSUMER PROTECTION

S232-2011 Meetings

S232-2011 Votes

S232-2011 Memo

BILL NUMBER:S232

TITLE  OF  BILL:   An act to amend the agriculture and markets law, in
relation to the administration of property tax assessments for certain
orchards and vineyards

PURPOSE:   This bill amends an existing  property  tax  exemption  for
reinvestment   in  orchards  and  vineyards  by  establishing  a  more
streamlined process to implement the exemption.

SUMMARY  OF  PROVISIONS:    This  bill  amends  section  305  of   the
agriculture  and  markets law by establishing that the amount of taxes
that qualified newly or replanted orchard and vineyards will be exempt
from under this  program  will  be  based  on  the  average  per  acre
assessment  of  the tillable land of the total taxable parcel, not the
specific assessment of the qualified acreage.

JUSTIFICATION:  The new or replanted orchard  property  tax  exemption
recognizes that investing in new orchards and vineyards means the land
will not produce a viable crop for six years after planting due to the
plants need to grow and mature.

While  beneficial in theory, the current administration of the program
has made it burdensome for farmers to participate. Farmers must  often
go  through a process every year in filing for the exemption, The cost
of this process can in fact exceed any benefit the farm  obtains  from
the  exemption.  This  bill would amend this administration process so
that farms would only need to file a soil group worksheet once with an
assessor. Every year thereafter,  the  farmer  would  simply  need  to
notify  the  assessor  of  new  acreage  planted  and eligible for the
program.

LEGISLATIVE HISTORY:  S.7975/A.11543 of 2007-2008; Passed Senate
S.3208 of 2009-2010; Referred to Agriculture

FISCAL IMPLICATIONS: None

EFFECTIVE DATE:   This act shall take  effect  immediately  and  shall
apply  to  assessment  rolls  prepared  on the basis of taxable status
dates occurring on or after such date.

S232-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          232
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
 printed to be committed to the Committee on Consumer Protection
 

AN ACT to amend the agriculture and markets  law,  in  relation  to  the
 administration  of  property  tax assessments for certain orchards and
 vineyards
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1.  The  closing paragraph of subdivision 7 of section 305 of
 the agriculture and markets law, as added by chapter 229 of the laws  of
 2010, is amended to read as follows:

 In  administering  this  subdivision, the portion of the value of land
 eligible for such real property tax exemption shall be determined  based
 on  the  average  per  acre  assessment of all [agricultural land of the
 specific tax parcel as reported in a form approved by the state board of
 real property services] TILLABLE ACREAGE OF THE SPECIFIC TAX PARCEL.
 

S 2. This act shall take effect immediately and shall apply to assess
 ment rolls prepared on the basis of taxable status dates occurring on or
 after such date.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01606-01-1

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