Bill Text: NY S02075 | 2015-2016 | General Assembly | Amended

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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: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2016-05-10 - REPORTED AND COMMITTED TO FINANCE [S02075 Detail]

Download: New_York-2015-S02075-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         2075--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                    January 21, 2015
                                       ___________
        Introduced  by Sens. YOUNG, FUNKE -- read twice and ordered printed, and
          when printed to be committed to the Committee on Agriculture -- recom-
          mitted to the Committee on Agriculture in accordance with Senate  Rule
          6,  sec. 8 -- committee discharged, bill amended, ordered reprinted as
          amended and recommitted to said committee
        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 biodiesel, 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  biodiesel, including but not limited to willow,  shall  be  exempt  from
     7  real  property taxation for a period of three successive years following
     8  the date of such replanting or crop expansion  beginning  on  the  first
     9  eligible  taxable  status  date  following  such replanting or expansion
    10  provided 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  biodiesel within an agricultural district or such land must
    14  be part of land used in agricultural production of woody  biomass  which
    15  is  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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06029-02-6
        S. 2075--A                          2
     1  district  or  twenty  percent  of the total acreage of such land used in
     2  agricultural production of woody biomass eligible  for  an  agricultural
     3  assessment  pursuant  to  this  section and section three hundred six of
     4  this  article  where the owner of such land has filed an annual applica-
     5  tion for an agricultural assessment;
     6    c. the land eligible for such real  property  tax  exemption  must  be
     7  maintained  as land used in agricultural production of woody biomass for
     8  each year such exemption is granted; and
     9    d. when the land used for the purpose of replanting or crop  expansion
    10  on  land  used  in  agricultural  production of woody biomass is located
    11  within an area which has been declared by the governor to be a  disaster
    12  emergency  in a year in which such tax exemption is sought and in a year
    13  in which such land meets all other eligibility requirements for such tax
    14  exemption set forth in this  subdivision,  the  maximum  twenty  percent
    15  total  acreage  restriction set forth in paragraph b of this subdivision
    16  may be exceeded for such year and for any  remaining  successive  years;
    17  provided,  however,  that  the  land eligible for such real property tax
    18  exemption shall not exceed the total acreage which  remains  damaged  or
    19  destroyed in any remaining successive year.  The total acreage for which
    20  such  exemption is sought pursuant to this paragraph shall be subject to
    21  verification by the commissioner or his or her designee.
    22    § 2. This act shall take effect immediately and shall apply to assess-
    23  ment rolls prepared after the first  of  January  next  succeeding  such
    24  effective date.