Bill Text: NY S07878 | 2017-2018 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Permits the submission of electronic agricultural assessment applications.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Vetoed) 2018-12-07 - VETOED MEMO.299 [S07878 Detail]
Download: New_York-2017-S07878-Introduced.html
Bill Title: Permits the submission of electronic agricultural assessment applications.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Vetoed) 2018-12-07 - VETOED MEMO.299 [S07878 Detail]
Download: New_York-2017-S07878-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7878 IN SENATE March 6, 2018 ___________ Introduced by Sen. FUNKE -- read twice and ordered printed, and when printed to be committed to the Committee on Agriculture AN ACT to amend the agriculture and markets law, in relation to permit- ting agricultural assessment applications to be submitted electron- ically The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph a of subdivision 1 of section 305 of the agricul- 2 ture and markets law, as amended by chapter 160 of the laws of 2012, is 3 amended to read as follows: 4 a. Any owner of land used in agricultural production within an agri- 5 cultural district shall be eligible for an agricultural assessment 6 pursuant to this section. If an applicant rents land from another for 7 use in conjunction with the applicant's land for the production for sale 8 of crops, livestock or livestock products, the gross sales value of such 9 products produced on such rented land shall be added to the gross sales 10 value of such products produced on the land of the applicant for 11 purposes of determining eligibility for an agricultural assessment on 12 the land of the applicant. Such assessment shall be granted only upon an 13 annual application by the owner or renter of such land on a form 14 prescribed by the commissioner of taxation and finance; provided, howev- 15 er, that after the initial grant of agricultural assessment the annual 16 application shall be on a form, through paper or electronic submission, 17 prescribed by the commissioner of taxation and finance and shall consist 18 of only a certification by the landowner or renter that the landowner or 19 renter continues to meet the eligibility requirements for receiving an 20 agricultural assessment and seeks an agricultural assessment for the 21 same acreage that initially received an agricultural assessment. The 22 landowner or renter shall maintain records documenting such eligibility 23 which shall be provided to the assessor upon request. The landowner or 24 renter must apply for agricultural assessment for any change in acreage, 25 whether land is added or removed, after the initial grant of agricul- 26 tural assessment. Any new owner of the land who wishes to receive an 27 agricultural assessment shall make an initial application for such EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14978-01-8S. 7878 2 1 assessment. Such applications shall be on a form prescribed by the 2 commissioner of taxation and finance. The applicant shall furnish to the 3 assessor such information as the commissioner of taxation and finance 4 shall require, including classification information prepared for the 5 applicant's land or water bodies used in agricultural production by the 6 soil and water conservation district office within the county, and 7 information demonstrating the eligibility for agricultural assessment of 8 any land used in conjunction with rented land as specified in paragraph 9 b of subdivision four of section three hundred one of this article. Such 10 application shall be filed with the assessor of the assessing unit on or 11 before the appropriate taxable status date; provided, however, that (i) 12 in the year of a revaluation or update of assessments, as those terms 13 are defined in section one hundred two of the real property tax law, the 14 application may be filed with the assessor no later than the thirtieth 15 day prior to the day by which the tentative assessment roll is required 16 to be filed by law; or (ii) an application for such an assessment may be 17 filed with the assessor of the assessing unit after the appropriate 18 taxable status date but not later than the last date on which a petition 19 with respect to complaints of assessment may be filed, where failure to 20 file a timely application resulted from: (a) a death of the applicant's 21 spouse, child, parent, brother or sister, (b) an illness of the appli- 22 cant or of the applicant's spouse, child, parent, brother or sister, 23 which actually prevents the applicant from filing on a timely basis, as 24 certified by a licensed physician, or (c) the occurrence of a natural 25 disaster, including, but not limited to, a flood, or the destruction of 26 such applicant's residence, barn or other farm building by wind, fire or 27 flood. If the assessor is satisfied that the applicant is entitled to an 28 agricultural assessment, the assessor shall approve the application and 29 the land shall be assessed pursuant to this section. Not less than ten 30 days prior to the date for hearing complaints in relation to assess- 31 ments, the assessor shall mail to each applicant, who has included with 32 the application at least one self-addressed, pre-paid envelope, a notice 33 of the approval or denial of the application. Such notice shall be on a 34 form prescribed by the commissioner of taxation and finance which shall 35 indicate the manner in which the total assessed value is apportioned 36 among the various portions of the property subject to agricultural 37 assessment and those other portions of the property not eligible for 38 agricultural assessment as determined for the tentative assessment roll 39 and the latest final assessment roll. Failure to mail any such notice or 40 failure of the owner to receive the same shall not prevent the levy, 41 collection and enforcement of the payment of the taxes on such real 42 property. 43 § 2. This act shall take effect on the ninetieth day after it shall 44 have become a law. Effective immediately, the addition, amendment and/or 45 repeal of any rule or regulation necessary for the implementation of 46 this act on its effective date are authorized to be made and completed 47 on or before such date.
