Provides for an exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands.
Ayes (55): Addabbo, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Rivera, Robach, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Nays (4): Avella, Espaillat, Krueger, Sanders
Excused (4): Adams, Ranzenhofer, Ritchie, Sampson
TITLE OF BILL: 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
PURPOSE OR GENERAL IDEA OF BILL: This bill recognizes the contributions of commercial equine operations to agriculture in New York State by providing these operations with eligibility for the current ten-year real property tax exemption for indoor riding arenas, as part of structures and buildings essential to the operation of agricultural and horticultural lands.
SUMMARY OF SPECIFIC PROVISIONS: Amends Subdivision 2 of section 483 of the Real Property Tax Law to expand the definition of "structures and buildings" to include commercial equine operations, as defined in section 301 of the Agriculture and Markets Law.
Amends Subdivision 8 of section 483 of the Real Property Tax Law to expand the term "agricultural and horticultural" to include commercial equine operations, as defined in section 301 of the Agricultural and Markets Law.
JUSTIFICATION: Commercial equine operations already have access to agricultural district protections and agricultural assessment tax relief if they consist of at least seven acres, stable ten horses regardless of ownership and gross $10,000. This legislation would further extend benefits, already enjoyed by all other types of farms, to these operations.
According to the National Agricultural Statistical Service's (NASS) Equine Survey from 2005 (the latest survey available), there are approximately 200,000 horses in New York, with a value of $1.83 billion, Overall, total equine-related assets, held by owners, are valued at approximately $10 billion.
Total annual revenue to the New York economy from equine businesses is approximately $450 million annually. A large portion of this total comes from revenues generated by providing equine services, such as boarding, trail riding, riding lessons, training and therapeutic riding.
PRIOR LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS : Minimal.
EFFECTIVE DATE: This act will take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 4261 2013-2014 Regular Sessions IN SENATE March 18, 2013 ___________Introduced by Sen. RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government 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 MARKETSEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09505-02-3 S. 4261 2
LAW; (d) structures and buildings used in the production of maple syrup; (e) structures and buildings used in the production of honey and beeswax including those structures and buildings used for the storage of bees. For purposes of this section, this shall not include those structures or buildings and portions thereof used for the sale of maple syrup or sale of honey and beeswax. The term "structures and buildings" shall not include silos, bulk milk tanks or coolers, or manure storage and handl- ing facilities as such terms are used in section four hundred eighty- three-a of this title. 8. As used in this section, the term "agricultural and horticultural" shall include the activity of raising, breeding and boarding of live- stock, including commercial horse boarding operations AND COMMERCIAL EQUINE OPERATIONS, AS DEFINED IN SECTION THREE HUNDRED ONE OF THE AGRI- CULTURE AND MARKETS LAW. S 2. This act shall take effect immediately.