A9960-2011 Actions

• Jul 18, 2012: signed chap.160
• Jul 6, 2012: delivered to governor
• Jun 20, 2012: RETURNED TO ASSEMBLY
• Jun 20, 2012: PASSED SENATE
• Jun 20, 2012: 3RD READING CAL.1024
• Jun 20, 2012: SUBSTITUTED FOR S6778
• Jun 14, 2012: REFERRED TO RULES
• Jun 14, 2012: delivered to senate
• Jun 14, 2012: passed assembly
• Jun 11, 2012: ordered to third reading rules cal.124
• Jun 11, 2012: rules report cal.124
• Jun 11, 2012: reported
• Jun 6, 2012: reported referred to rules
• May 8, 2012: reported referred to ways and means
• Apr 26, 2012: referred to agriculture

A9960-2011 Votes

A9960-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         9960
 I N  ASSEMBLY
 April 26, 2012
 
 Introduced  by  M. of A. MAGEE -- (at request of the Department of Agri
 culture and Markets) -- read once and referred  to  the  Committee  on
 Agriculture
 AN  ACT  to amend the agriculture and markets law, in relation to viable
 agricultural land and renewal of agricultural assessments
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. Subdivision 7 of section 301 of the agriculture and markets
 law,  as  amended by chapter 797 of the laws of 1992, is amended to read
 as follows:

 7. "Viable agricultural land" means land highly suitable for [agricul-
 tural production and which will continue to be economically feasible for
 such use if real property taxes, farm use restrictions, and  speculative
 activities are limited to levels approximating those in commercial agri-
 cultural  areas  not  influenced  by  the  proximity of non-agricultural
 development] A FARM OPERATION AS DEFINED IN THIS SECTION.
 

S 2. Paragraph a of subdivision 1 of section 305  of  the  agriculture
 and  markets  law,  as amended by chapter 514 of the laws of 2007 and as
 further amended by subdivision (d) of section 1 of part W of chapter  56
 of the laws of 2010, is amended to read as follows:

 a.  Any  owner of land used in agricultural production within an agri
 cultural district shall  be  eligible  for  an  agricultural  assessment
 pursuant  to  this  section. If an applicant rents land from another for
 use in conjunction with the applicant's land for the production for sale
 of crops, livestock or livestock products, the gross sales value of such
 products produced on such rented land shall be added to the gross  sales
 value  of  such  products  produced  on  the  land  of the applicant for
 purposes of determining eligibility for an  agricultural  assessment  on
 the land of the applicant. Such assessment shall be granted only upon an
 annual application by the owner of such land on a form prescribed by the
 commissioner  of taxation and finance; PROVIDED, HOWEVER, THAT AFTER THE
 INITIAL GRANT OF AGRICULTURAL ASSESSMENT THE ANNUAL APPLICATION SHALL BE
 ON A FORM PRESCRIBED BY THE COMMISSIONER OF  TAXATION  AND  FINANCE  AND
 SHALL CONSIST OF ONLY A CERTIFICATION BY THE LANDOWNER THAT THE LANDOWN
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14249-01-2
 
       A. 9960                             2
 ER CONTINUES TO MEET THE ELIGIBILITY REQUIREMENTS FOR RECEIVING AN AGRI
 CULTURAL  ASSESSMENT  AND  SEEKS AN AGRICULTURAL ASSESSMENT FOR THE SAME
 ACREAGE THAT INITIALLY RECEIVED AN AGRICULTURAL ASSESSMENT. THE LANDOWN
 ER  SHALL  MAINTAIN  RECORDS DOCUMENTING SUCH ELIGIBILITY WHICH SHALL BE
 PROVIDED TO THE ASSESSOR UPON REQUEST.  THE  LANDOWNER  MUST  APPLY  FOR
 AGRICULTURAL ASSESSMENT FOR ANY CHANGE IN ACREAGE, WHETHER LAND IS ADDED
 OR  REMOVED, AFTER THE INITIAL GRANT OF AGRICULTURAL ASSESSMENT. ANY NEW
 OWNER OF THE LAND WHO WISHES TO RECEIVE AN AGRICULTURAL ASSESSMENT SHALL
 MAKE AN INITIAL APPLICATION FOR SUCH ASSESSMENT. SUCH APPLICATIONS SHALL
 BE ON A FORM PRESCRIBED BY THE COMMISSIONER OF TAXATION AND FINANCE. The
 applicant shall furnish to the assessor such information as the  commis
 sioner  of  taxation and finance shall require, including classification
 information prepared for the applicant's land or water  bodies  used  in
 agricultural  production  by  the  soil  and water conservation district
 office within the county, and information demonstrating the  eligibility
 for  agricultural assessment of any land used in conjunction with rented
 land as specified in paragraph b of subdivision four  of  section  three
 hundred  one  of  this article. Such application shall be filed with the
 assessor of the assessing unit on  or  before  the  appropriate  taxable
 status date; provided, however, that (i) in the year of a revaluation or
 update of assessments, as those terms are defined in section one hundred
 two  of the real property tax law, the application may be filed with the
 assessor no later than the thirtieth day prior to the day by  which  the
 tentative  assessment  roll  is  required to be filed by law; or (ii) an
 application for such an assessment may be filed with the assessor of the
 assessing unit after the appropriate taxable status date but  not  later
 than  the  last  date  on which a petition with respect to complaints of
 assessment may be filed, where failure  to  file  a  timely  application
 resulted  from:  (a)  a  death of the applicant's spouse, child, parent,
 brother or sister, (b) an illness of the applicant or of the applicant's
 spouse, child, parent, brother or sister, which  actually  prevents  the
 applicant  from  filing  on  a  timely basis, as certified by a licensed
 physician, or (c) the occurrence of a natural disaster,  including,  but
 not  limited  to,  a flood, or the destruction of such applicant's resi
 dence, barn or other farm building by wind, fire or flood. If the asses
 sor is satisfied that the  applicant  is  entitled  to  an  agricultural
 assessment,  the  assessor  shall  approve  the application and the land
 shall be assessed pursuant to this section. Not less than ten days prior
 to the date for hearing  complaints  in  relation  to  assessments,  the
 assessor  shall mail to each applicant, who has included with the appli
 cation at least one self-addressed, pre-paid envelope, a notice  of  the
 approval  or  denial  of the application. Such notice shall be on a form
 prescribed by the commissioner of taxation and finance which shall indi
 cate the manner in which the total assessed value is  apportioned  among
 the  various portions of the property subject to agricultural assessment
 and those other portions of the property not eligible  for  agricultural
 assessment  as  determined  for  the  tentative  assessment roll and the
 latest final assessment roll. Failure to mail any such notice or failure
 of the owner to receive the same shall not prevent the levy,  collection
 and enforcement of the payment of the taxes on such real property.
 

S 3. This act shall take effect immediately.

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