Assembly Bill A6501

2013-2014 Legislative Session

Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2013-A6501 (ACTIVE) - Details

See Senate Version of this Bill:
S4261
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §483, RPT L
Versions Introduced in Other Legislative Sessions:
2015-2016: A2473, S1835
2017-2018: A4582, S3836

2013-A6501 (ACTIVE) - Summary

Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.

2013-A6501 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6501

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              April 4, 2013
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to amend the real property tax law, in relation to exemption from
  taxation of structures and buildings essential  to  the  operation  of
  agricultural and horticultural lands

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivisions 2 and 8 of section 483 of  the  real  property
tax law, subdivision 2 as amended by chapter 540 of the laws of 2007 and
subdivision 8 as amended by chapter 411 of the laws of 2001, are amended
to read as follows:
  2.  The  term "structures and buildings" shall include: (a) structures
and buildings or portions thereof used directly and exclusively  in  the
raising  and  production  for  sale  of  agricultural  and horticultural
commodities or necessary for the storage thereof, but not structures and
buildings or portions thereof used for the  processing  of  agricultural
and  horticultural  commodities,  or  the  retail  merchandising of such
commodities; (b) structures and buildings used to  provide  housing  for
regular  and  essential  employees  and their immediate families who are
primarily employed in connection with the operation  of  lands  actively
devoted  to agricultural and horticultural use, but not including struc-
tures and buildings occupied as a residence by  the  applicant  and  his
immediate  family;  (c) structures and buildings used as indoor exercise
arenas exclusively for training and exercising horses in connection with
the raising and production for sale of  agricultural  and  horticultural
commodities  or in connection with a commercial horse boarding operation
OR COMMERCIAL EQUINE OPERATION as defined in section three  hundred  one
of  the  agriculture  and markets law. For purposes of this section, the
term "indoor exercise arenas" shall not include riding academies or dude
ranches THAT DO NOT MEET THE DEFINITION OF COMMERCIAL  EQUINE  OPERATION
AS  DEFINED  IN SECTION THREE HUNDRED ONE OF THE AGRICULTURE AND MARKETS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09505-02-3
              

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