Bill Text: NY S06451 | 2015-2016 | General Assembly | Introduced

New York Senate Bill 6451 (Prior Session Legislation)

Introduced

Bill Title: Relates to property tax benefits for anaerobic digestion for agricultural waste.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-13 - REFERRED TO LOCAL GOVERNMENT [S06451 Detail]

Download: New_York-2015-S06451-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          6451
                    IN SENATE
                                    January 13, 2016
                                       ___________
        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT to amend the real property tax law, in relation to  property  tax
          benefits  for anaerobic digestion of agricultural waste; and to repeal
          certain provisions of such law relating thereto
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Subdivision  1  of section 483-a of the real property tax
     2  law, as amended by chapter 272 of the laws of 2013, is amended  to  read
     3  as follows:
     4    1.  Structures  permanently  affixed  to  [agricultural]  land for the
     5  purpose of preserving and storing forage in edible condition; farm  feed
     6  grain storage bins; commodity sheds; manure storage, handling and treat-
     7  ment  facilities,  including but not limited to, composting or anaerobic
     8  digestion of agricultural materials, such as livestock manure and  farm-
     9  ing  wastes, food residuals or other organic wastes associated with food
    10  production or consumption with at least fifty percent by weight  of  its
    11  feedstock  on an annual basis being livestock manure, farming wastes and
    12  crops grown specifically for use as anaerobic  digestion  or  composting
    13  feedstock  and  including  any  equipment  necessary  to  the process of
    14  producing, collecting, storing,  cleaning  and  converting  biogas  into
    15  forms  of  energy  and  generation,  transmission,  transporting, use of
    16  and/or the sale of biogas or energy on-site, off-site,  and/or  pursuant
    17  to  an interconnection agreement with a utility; and bulk milk tanks and
    18  coolers used to hold milk awaiting shipment to market  shall  be  exempt
    19  from  taxation, special ad valorem levies and special assessments. "Food
    20  residuals" means organic material, including, but not limited  to,  food
    21  scraps,  food  processing  residue,  and  related soiled or unrecyclable
    22  paper used in food packaging, preparation or cleanup.
    23    § 2. Paragraphs (e) and (f) of subdivision 1 of  section  487  of  the
    24  real property tax law are REPEALED.
    25    § 3. Paragraph (d) of subdivision 1 of section 487 of the real proper-
    26  ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
    27  read as follows:
    28    (d)  "Incremental  cost"  means  the increased cost of a solar or wind
    29  energy system [or farm waste energy system] or component  thereof  which
    30  also  serves  as  part of the building structure, above that for similar
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13434-01-5