Bill Text: NY S02421 | 2009-2010 | 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: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-02-17 - PRINT NUMBER 2421A [S02421 Detail]

Download: New_York-2009-S02421-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2421--A
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   February 19, 2009
                                      ___________
       Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Agriculture -- recommitted
         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.
                                                                  LBD00533-03-0
       S. 2421--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    S 2. This act shall take effect immediately and shall apply to assess-
   23  ment rolls prepared after January 1, 2011.