Bill Text: NY S00896 | 2019-2020 | General Assembly | Introduced

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Bill Title: Establishes a real property tax abatement for the value of land used for replanting or crop expansion of woody biomass used for the production of ethanol or biodiesel, including willow.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2019-01-09 - REFERRED TO FINANCE [S00896 Detail]

Download: New_York-2019-S00896-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           896
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
                                       ___________
        Introduced  by Sens. YOUNG, FUNKE -- read twice and ordered printed, and
          when printed to be committed to the Committee on Finance
        AN ACT to amend the agriculture and markets law, in relation  to  estab-
          lishing  a real property tax abatement for the owners of land used for
          replanting or crop expansion of woody biomass for  the  production  of
          ethanol or biofuels, including willow
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 305 of the agriculture and markets law  is  amended
     2  by adding a new subdivision 8 to read as follows:
     3    8.  Notwithstanding any provision of law to the contrary, that portion
     4  of the value of land which is used solely for the purpose of  replanting
     5  or  crop  expansion  of  woody  biomass for the production of ethanol or
     6  biofuels, including but not limited to willow, shall be exempt from real
     7  property taxation for a period of three successive years  following  the
     8  date  of such replanting or crop expansion beginning on the first eligi-
     9  ble taxable status date following such replanting or expansion  provided
    10  the following conditions are met:
    11    a. the land used for crop expansion or replanting must be part of land
    12  used  in  agricultural production of woody biomass for the production of
    13  ethanol or biofuels within an agricultural district or such land must be
    14  part of land used in agricultural production of woody biomass  which  is
    15  eligible  for  an  agricultural  assessment  pursuant to this section or
    16  section three hundred six of this article where the owner of  such  land
    17  has filed an annual application for an agricultural assessment;
    18    b. the land eligible for such real property tax exemption shall not in
    19  any  one  year  exceed  twenty percent of the total acreage of such land
    20  used in agricultural production of woody biomass within an  agricultural
    21  district  or  twenty  percent  of the total acreage of such land used in
    22  agricultural production of woody biomass eligible  for  an  agricultural
    23  assessment  pursuant  to  this  section and section three hundred six of
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03632-01-9
        S. 896                              2
     1  this article where the owner of such land has filed an  annual  applica-
     2  tion for an agricultural assessment;
     3    c.  the  land  eligible  for  such real property tax exemption must be
     4  maintained as land used in agricultural production of woody biomass  for
     5  each year such exemption is granted; and
     6    d.  when the land used for the purpose of replanting or crop expansion
     7  on land used in agricultural production  of  woody  biomass  is  located
     8  within  an area which has been declared by the governor to be a disaster
     9  emergency in a year in which such tax exemption is sought and in a  year
    10  in which such land meets all other eligibility requirements for such tax
    11  exemption  set  forth  in  this  subdivision, the maximum twenty percent
    12  total acreage restriction set forth in paragraph b of  this  subdivision
    13  may  be  exceeded  for such year and for any remaining successive years;
    14  provided, however, that the land eligible for  such  real  property  tax
    15  exemption  shall  not  exceed the total acreage which remains damaged or
    16  destroyed in any remaining successive year.  The total acreage for which
    17  such exemption is sought pursuant to this paragraph shall be subject  to
    18  verification by the commissioner or his or her designee.
    19    § 2. This act shall take effect immediately and shall apply to assess-
    20  ment  rolls  prepared  after  the  first of January next succeeding such
    21  effective date.