Relates to the administration of property tax assessments for certain orchards and vineyards; establishes the portion of the value of orchard or vineyard land eligible for real property tax exemption shall be determined based on the average per acre assessment of all tillable acreage of the specific tax parcel.
Ayes (10): Zeldin, Ball, Fuschillo, Little, Marcellino, Saland, Adams, Hassell-Thompson, Huntley, Squadron
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.
STATE OF NEW YORK ________________________________________________________________________ 232 2011-2012 Regular Sessions IN 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