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

                                 2075--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 21, 2015
                               ___________

Introduced  by Sens. YOUNG, FUNKE -- read twice and ordered printed, and
  when printed to be committed to the Committee on Agriculture -- recom-
  mitted to the Committee on Agriculture in accordance with Senate  Rule
  6,  sec. 8 -- committee discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the agriculture and markets law, in relation  to  estab-
  lishing  a real property tax abatement for the owners of land used for
  replanting or crop expansion of woody biomass for  the  production  of
  ethanol or biodiesel, including willow

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

  Section 1. Section 305 of the agriculture and markets law  is  amended
by adding a new subdivision 8 to read as follows:
  8.  NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THAT PORTION
OF THE VALUE OF LAND WHICH IS USED SOLELY FOR THE PURPOSE OF  REPLANTING
OR  CROP  EXPANSION  OF  WOODY  BIOMASS FOR THE PRODUCTION OF ETHANOL OR
BIODIESEL, INCLUDING BUT NOT LIMITED TO WILLOW,  SHALL  BE  EXEMPT  FROM
REAL  PROPERTY TAXATION FOR A PERIOD OF THREE SUCCESSIVE YEARS FOLLOWING
THE DATE OF SUCH REPLANTING OR CROP EXPANSION  BEGINNING  ON  THE  FIRST
ELIGIBLE  TAXABLE  STATUS  DATE  FOLLOWING  SUCH REPLANTING OR EXPANSION
PROVIDED THE FOLLOWING CONDITIONS ARE MET:
  A. THE LAND USED FOR CROP EXPANSION OR REPLANTING MUST BE PART OF LAND
USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS FOR THE  PRODUCTION  OF
ETHANOL  OR  BIODIESEL WITHIN AN AGRICULTURAL DISTRICT OR SUCH LAND MUST
BE PART OF LAND USED IN AGRICULTURAL PRODUCTION OF WOODY  BIOMASS  WHICH
IS  ELIGIBLE  FOR AN AGRICULTURAL ASSESSMENT PURSUANT TO THIS SECTION OR
SECTION THREE HUNDRED SIX OF THIS ARTICLE WHERE THE OWNER OF  SUCH  LAND
HAS FILED AN ANNUAL APPLICATION FOR AN AGRICULTURAL ASSESSMENT;
  B. THE LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX EXEMPTION SHALL NOT IN
ANY  ONE  YEAR  EXCEED  TWENTY PERCENT OF THE TOTAL ACREAGE OF SUCH LAND
USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS WITHIN AN  AGRICULTURAL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06029-02-6
              

S. 2075--A                          2

DISTRICT  OR  TWENTY  PERCENT  OF THE TOTAL ACREAGE OF SUCH LAND USED IN
AGRICULTURAL PRODUCTION OF WOODY BIOMASS ELIGIBLE  FOR  AN  AGRICULTURAL
ASSESSMENT  PURSUANT  TO  THIS  SECTION AND SECTION THREE HUNDRED SIX OF
THIS  ARTICLE  WHERE THE OWNER OF SUCH LAND HAS FILED AN ANNUAL APPLICA-
TION FOR AN AGRICULTURAL ASSESSMENT;
  C. THE LAND ELIGIBLE FOR SUCH REAL  PROPERTY  TAX  EXEMPTION  MUST  BE
MAINTAINED  AS LAND USED IN AGRICULTURAL PRODUCTION OF WOODY BIOMASS FOR
EACH YEAR SUCH EXEMPTION IS GRANTED; AND
  D. WHEN THE LAND USED FOR THE PURPOSE OF REPLANTING OR CROP  EXPANSION
ON  LAND  USED  IN  AGRICULTURAL  PRODUCTION OF WOODY BIOMASS IS LOCATED
WITHIN AN AREA WHICH HAS BEEN DECLARED BY THE GOVERNOR TO BE A  DISASTER
EMERGENCY  IN A YEAR IN WHICH SUCH TAX EXEMPTION IS SOUGHT AND IN A YEAR
IN WHICH SUCH LAND MEETS ALL OTHER ELIGIBILITY REQUIREMENTS FOR SUCH TAX
EXEMPTION SET FORTH IN THIS  SUBDIVISION,  THE  MAXIMUM  TWENTY  PERCENT
TOTAL  ACREAGE  RESTRICTION SET FORTH IN PARAGRAPH B OF THIS SUBDIVISION
MAY BE EXCEEDED FOR SUCH YEAR AND FOR ANY  REMAINING  SUCCESSIVE  YEARS;
PROVIDED,  HOWEVER,  THAT  THE  LAND ELIGIBLE FOR SUCH REAL PROPERTY TAX
EXEMPTION SHALL NOT EXCEED THE TOTAL ACREAGE WHICH  REMAINS  DAMAGED  OR
DESTROYED IN ANY REMAINING SUCCESSIVE YEAR.  THE TOTAL ACREAGE FOR WHICH
SUCH  EXEMPTION IS SOUGHT PURSUANT TO THIS PARAGRAPH SHALL BE SUBJECT TO
VERIFICATION BY THE COMMISSIONER OR HIS OR HER DESIGNEE.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared after the first  of  January  next  succeeding  such
effective date.