STATE OF NEW YORK
________________________________________________________________________
6451
IN SENATE
January 13, 2016
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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24 real property tax law are REPEALED.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