Provides for automatic renewal for agricultural assessments; provides that application for agricultural assessment shall be valid without annual filing as long as the applicant maintains and can prove eligibility; requires reapplication if additional parcels are added and notification if land is reduced.
Ayes (62): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Kruger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
TITLE OF BILL: An act to amend the agriculture and markets law, in relation to providing for automatic renewal for agricultural assessments
PURPOSE: To allow for automatic renewal of agricultural assessments provided there are no changes in farmland eligibility or acreage.
SUMMARY: Section 305 of Agriculture and Markets Law is amended to allow for automatic renewal of agricultural assessment provided that parcel eligibility is maintained and parcel acreage has not been altered in any way. Applicants must retain appropriate eligibility records for submission upon request by local assessor. If there are any changes in acreage or ownership of the parcel receiving the assessment, new application for agricultural assessment must be made for the revised parcel.
JUSTIFICATION: This bill allows farmland to automatically receive an agricultural assessment after the first year's application has been filed and accepted, provided that the property continues to meet all eligibility requirements and no changes have been, made to the property as listed in the original application.
Farming is a land intensive business which makes property taxes on farmland a substantial expense, particularly in high pressure development areas. To preserve New York's family farms, local food infrastructure and working green spaces, agricultural assessment was established to allow land used for agriculture to be assessed for real property tax purposes based on its agricultural value as opposed to its market value. Currently, landowners must file an application with their local assessor annually by the taxable status date to receive an agricultural assessment. Eligible land must meet specific gross sales and acreage eligibility requirements.
HISTORY: New bill.
FISCAL IMPACT: To be determined.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 5159 2011-2012 Regular Sessions IN SENATE May 3, 2011 ___________Introduced by Sen. RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Agriculture AN ACT to amend the agriculture and markets law, in relation to provid- ing for automatic renewal for agricultural assessments THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph a of subdivision 1 of section 305 of the agricul- ture 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. SUCH APPLICATION SHALL BE VALID WITHOUT AN ANNUAL FILING SO LONG AS THE APPLICANT MAINTAINS ELIGI- BILITY FOR AN AGRICULTURAL ASSESSMENT AND CAN SUBMIT RECORDS TO PROVE SUCH ELIGIBILITY AT THE REQUEST OF THE ASSESSOR AT ANY TIME. IN THE EVENT THAT THE APPLICANT ADDS OTHER PARCELS OF LAND TO THE INITIAL APPLICATION, THE APPLICANT MUST APPLY FOR THE ASSESSMENT AGAIN FOR THE NEW ACREAGE. IN THE EVENT THAT THE APPLICANT SELLS OR CEASES LEASING LAND THAT IS RECEIVING THE AGRICULTURAL ASSESSMENT, THE APPLICANT MUST NOTIFY THE ASSESSOR WITHIN THIRTY DAYS OF THE SALE OF THE LAND OR LAPSE OF THE LEASE. The applicant shall furnish to the assessor such informa- tion as the commissioner of taxation and finance shall require, includ-EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10922-01-1 S. 5159 2
ing 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 demon- strating 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, includ- ing, but not limited to, a flood, or the destruction of such applicant's residence, barn or other farm building by wind, fire or flood. If the assessor 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 2. This act shall take effect immediately.