Bill S4770A-2013

Relates to property tax benefits for anaerobic digestion of agricultural waste

Relates to property tax benefits for anaerobic digestion of agricultural waste.

Details

Actions

  • Jul 31, 2013: SIGNED CHAP.272
  • Jul 19, 2013: DELIVERED TO GOVERNOR
  • Jun 21, 2013: returned to senate
  • Jun 21, 2013: passed assembly
  • Jun 21, 2013: ordered to third reading rules cal.662
  • Jun 21, 2013: substituted for a7982
  • Jun 20, 2013: referred to ways and means
  • Jun 20, 2013: DELIVERED TO ASSEMBLY
  • Jun 20, 2013: PASSED SENATE
  • Jun 11, 2013: AMENDED ON THIRD READING (T) 4770A
  • Jun 10, 2013: ADVANCED TO THIRD READING
  • Jun 5, 2013: 2ND REPORT CAL.
  • Jun 4, 2013: 1ST REPORT CAL.1055
  • Apr 23, 2013: REFERRED TO LOCAL GOVERNMENT

Calendars

Votes

Memo

BILL NUMBER:S4770A

TITLE OF BILL: An act to amend the real property tax law, in relation to property tax benefits for anaerobic digestion of agricultural waste

PURPOSE:

To clarify that "manure storage and handling facilities" shall include anaerobic digesters for the purposes of Real Property Tax Law 483-a.

SUMMARY OF PROVISIONS:

Section 1 includes anaerobic digesters in the definition of "manure storage and handling facilities."

Section 2 increases to one thousand kilowatts the rated capacity of equipment defined as "farm waste electric generating equipment", and provides that manure materials comprise fifty-percent of the weight of the feedstock digested by anaerobic digestion on an annual basis.

JUSTIFICATION:

Anaerobic digesters provide sustainable management of organic waste, create a source of renewable energy, and provide an economic benefit to our agricultural industry. This bill does not add an additional tax exemption for these digesters; it only clarifies the general understanding of Real Property Tax Law 483-a and ensures the language of the law is aligned with New York's policy of promoting anaerobic digesters. Without specific guidance, the courts may not include anaerobic digesters in the definition of "manure storage and handling facilities." This would thwart investment in anaerobic digesters, resulting in the loss of environmental and economic benefits to New York State.

LEGISLATIVE HISTORY:

New bill

FISCAL IMPLICATIONS:

None to the state

EFFECTIVE DATE:

Immediately


Text

STATE OF NEW YORK ________________________________________________________________________ 4770--A Cal. No. 1055 2013-2014 Regular Sessions IN SENATE April 23, 2013 ___________
Introduced by Sens. GALLIVAN, MAZIARZ, RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- reported favorably from said committee, ordered to first and second report, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading AN ACT to amend the real property tax law, in relation to property tax benefits for anaerobic digestion of agricultural waste THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 483-a of the real property tax law, as amended by chapter 449 of the laws of 1995, is amended to read as follows: 1. Structures permanently affixed to agricultural land for the purpose of preserving and storing forage in edible condition[,]; farm feed grain storage bins[,]; commodity sheds[,]; manure storage [and], handling AND TREATMENT facilities, INCLUDING COMPOSTING OR ANAEROBIC DIGESTION OF AGRICULTURAL MATERIALS, SUCH AS LIVESTOCK MANURE AND FARMING WASTES, FOOD RESIDUALS OR OTHER ORGANIC WASTES ASSOCIATED WITH FOOD PRODUCTION OR CONSUMPTION WITH AT LEAST FIFTY PERCENT BY WEIGHT OF ITS FEEDSTOCK ON AN ANNUAL BASIS BEING LIVESTOCK MANURE, FARMING WASTES AND CROPS GROWN SPECIFICALLY FOR USE AS ANAEROBIC DIGESTION OR COMPOSTING FEEDSTOCK AND INCLUDING ANY EQUIPMENT NECESSARY TO THE PROCESS OF PRODUCING, COLLECT- ING, STORING, CLEANING AND CONVERTING BIOGAS INTO FORMS OF ENERGY AND TRANSPORTING BIOGAS OR ENERGY ON-SITE; and bulk milk tanks and coolers used to hold milk awaiting shipment to market shall be exempt from taxa- tion, special ad valorem levies and special assessments. "FOOD RESI- DUALS" MEANS ORGANIC MATERIAL, INCLUDING, BUT NOT LIMITED TO, FOOD SCRAPS, FOOD PROCESSING RESIDUE, AND RELATED SOILED OR UNRECYCLABLE PAPER USED IN FOOD PACKAGING, PREPARATION OR CLEANUP.
S 2. Paragraph (e) of subdivision 1 of section 487 of the real proper- ty tax law, as amended by chapter 515 of the laws of 2002, is amended to read as follows: (e) "Farm waste electric generating equipment" means equipment that generates electric energy from biogas produced by the anaerobic digestion of agricultural waste, such as livestock manure, farming waste and food processing wastes with a rated capacity of not more than [four hundred] ONE THOUSAND kilowatts that is (i) manufactured, installed and operated in accordance with applicable government and industry stand- ards, (ii) connected to the electric system and operated in conjunction with an electric corporation's transmission and distribution facilities, (iii) operated in compliance with the provisions of section sixty-six-j of the public service law, (iv) fueled at a minimum of ninety percent on an annual basis by biogas produced from the anaerobic digestion of agri- cultural waste such as livestock manure materials, crop residues and food processing wastes, and (v) fueled by biogas generated by anaerobic digestion with at least [seventy-five] FIFTY percent by weight of its feedstock being livestock manure materials on an annual basis. S 3. This act shall take effect immediately and shall apply to taxable status dates occurring on or after such effective date.

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