Bill Text: NY A07883 | 2019-2020 | General Assembly | Introduced

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Bill Title: Exempts potato storage and potato shipping facilities permanently affixed to agricultural lands from taxation, special ad valorem levies and special assessments.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to real property taxation [A07883 Detail]

Download: New_York-2019-A07883-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7883

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 28, 2019
                                       ___________

        Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT to amend the real property tax law, in relation to exemptions for
          potato storage and potato shipping facilities

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The section heading and subdivision 1 of section 483-a of
     2  the real property tax law, the section heading as amended by chapter 449
     3  of the laws of 1995 and subdivision 1 as amended by section 1 of part  P
     4  of chapter 57 of the laws of 2016, are amended to read as follows:
     5    Farm  silos,  farm feed grain storage bins, commodity sheds, bulk milk
     6  tanks and coolers, [and] manure storage and handling facilities;  potato
     7  storage  and  potato  shipping facilities.   1. The following structures
     8  permanently affixed to agricultural land shall be exempt from  taxation,
     9  special  ad  valorem  levies and special assessments: (a) structures for
    10  the purpose of preserving and storing forage in  edible  condition;  (b)
    11  farm  feed  grain storage bins; (c) commodity sheds; (d) bulk milk tanks
    12  and coolers used to hold milk awaiting shipment  to  market;  [and]  (e)
    13  manure  storage, handling and treatment facilities, including composting
    14  of agricultural materials, such as livestock manure and farming  wastes,
    15  food  residuals  or other organic wastes associated with food production
    16  or consumption with at least fifty percent by weight of its feedstock on
    17  an annual basis being livestock manure, farming wastes and  crops  grown
    18  specifically for use as composting feedstock; and (f) potato storage and
    19  potato  shipping  facilities.  "Food  residuals" means organic material,
    20  including, but not limited to, food scraps, food processing residue, and
    21  related soiled or unrecyclable paper used in food packaging, preparation
    22  or cleanup.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11715-02-9