Provides a real property tax exemption for protected agricultural land used for food production; defines the terms "agricultural land" and "food production."
TITLE OF BILL: An act to amend the real property tax law, in relation to providing a real property tax exemption for protected agricultural land use for food production
PURPOSE: To provide a real property tax exemption for protected agricultural land used for food production.
SUMMARY OF PROVISIONS: The Real Property Tax Law is amended by adding a new Section 481-a to provide a tax exemption for protected agricultural land used for food production. Provides for the definition of "protected agricultural land" and "food production".
JUSTIFICATION: Farmland is becoming threatened. Farmers are selling their land to developers. Even farmland that is protected by agricultural easements is not actively being farmed. Protected farmland, without development rights, is turning into large estate front yards and side yards, horse farms, buffers, etc. Without further protection and incentive, there will be little land left for farmers to farm. New York State must prevent the conversion of protected farmland to non-active uses, ensure that protected farmland is used for active agricultural activities, promote the use of farmland to grow food and promote environmentally sustainable agricultural practices. Providing a tax exemption for protected agricultural land used for food production will relieve some of the financial burden faced by farmers.
LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: To be determined.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ S. 6889 A. 9172 S E N A T E - A S S E M B L Y March 26, 2014 ___________IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to providing a real property tax exemption for protected agricultural land use for food production THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The real property tax law is amended by adding a new section 481-a to read as follows: S 481-A. TAXATION OF PROTECTED AGRICULTURAL LAND USED FOR FOOD PRODUCTION. 1. AS USED IN THIS SECTION: (A) "PROTECTED AGRICULTURAL LAND" SHALL MEAN LAND ENCUMBERED BY A CONSERVATION EASEMENT PURSUANT TO SECTION TWO HUNDRED FORTY-SEVEN OF THE GENERAL MUNICIPAL LAW OR TITLE THREE OF ARTICLE FORTY-NINE OF THE ENVI- RONMENTAL CONSERVATION LAW, WHERE SUCH EASEMENT PROVIDES (I) AN AFFIRMA- TIVE DUTY TO FARM THE PROTECTED AGRICULTURAL LAND FOR FOOD PRODUCTION; (II) SUCH LAND MAY ONLY BE SOLD TO ANOTHER BONA FIDE FARMER ENGAGED IN FOOD PRODUCTION; (III) SUCH LAND MAY ONLY BE SOLD AT ITS AGRICULTURAL VALUE FOR FOOD PRODUCTION; AND (IV) SUCH LAND IS SUBJECT TO A PLAN PURSUANT TO THE STATE AGRICULTURAL ENVIRONMENTAL MANAGEMENT PROGRAM. (B) "FOOD PRODUCTION" SHALL MEAN THE PRODUCTION OF: (I) FIELD CROPS, INCLUDING BUT NOT LIMITED TO CORN, WHEAT, OATS, RYE, BARLEY, HAY, POTA- TOES AND DRY BEANS. FRUITS, INCLUDING BUT NOT LIMITED TO APPLES, PEACH- ES, GRAPES, CHERRIES AND BERRIES; (II) VEGETABLES, INCLUDING BUT NOT LIMITED TO TOMATOES, SNAP BEANS, CABBAGE, CARROTS, BEETS, AND ONIONS; (III) LIVESTOCK AND LIVESTOCK PRODUCTS, INCLUDING BUT NOT LIMITED TO CATTLE, SHEEP, HOGS, GOATS, POULTRY, FARMED DEER, FARMED BUFFALO, MILK AND EGGS; (IV) MAPLE SAP; AND (V) AQUACULTURE PRODUCTS, INCLUDING BUT NOT LIMITED TO FISH, FISH PRODUCTS, WATER PLANTS AND SHELLFISH.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14086-01-4 S. 6889 2 A. 9172
2. NOTWITHSTANDING ANY OTHER PROVISION OF THIS CHAPTER, PROTECTED AGRICULTURAL LAND USED FOR FOOD PRODUCTION, AS DEFINED IN PARAGRAPH (B) OF SUBDIVISION ONE OF THIS SECTION, SHALL BE EXEMPT FROM TAXATION. S 2. This act shall take effect immediately.