Relates to the administration of property tax assessments for certain orchards and vineyards

BILL NUMBER:S232

Title of bill

An act to amend the agriculture and markets law, in relation to the administration of property tax assessments for certain orchards and vineyards

Purpose

This bill amends an existing property tax exemption for reinvestment in orchards and vineyards by establishing a more streamlined process to implement the exemption.

Summary of provisions

This bill amends section 305 of the agriculture and markets law by establishing that the amount of taxes that qualified newly or replanted orchard and vineyards will be exempt from under this program will be based on the average per acre assessment of the tillable land of the total taxable parcel, not the specific assessment of the qualified acreage.

Justification

The new or replanted orchard property tax exemption recognizes that investing in new orchards and vineyards means the land will not produce a viable crop for six years after planting due to the plants need to grow and mature.

While beneficial in theory, the current administration of the program has made it burdensome for farmers to participate. Farmers must often go through a process every year in filing for the exemption, The cost of this process can in fact exceed any benefit the farm obtains from the exemption. This bill would amend this administration process so that farms would only need to file a soil group worksheet once with an assessor. Every year thereafter, the farmer would simply need to notify the assessor of new acreage planted and eligible for the program.

Legislative history

S.7975/A.11543 of 2007-2008; Passed Senate S.3208 of 2009-2010; Referred to Agriculture

Fiscal implications

None

Effective date

This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.