Relates to reducing farm-based taxes, fees and regulatory burdens

17 Co-sponsors

• John J. Bonacic
• Hugh T. Farley
• Patrick M. Gallivan
• Terry Gipson
• Mark Grisanti
• William J. Larkin Jr.
• Kenneth P. LaValle
• Tom Libous
• Betty Little
• Kathleen A. Marchione
• Jack M. Martins
• George D. Maziarz
• Thomas F. O'Mara
• Michael H. Ranzenhofer
• James L. Seward
• David J. Valesky
• Catharine Young

BILL NUMBER:S4260A

Title of bill

An act to amend the agriculture and markets law, the tax law, the vehicle and traffic law and the environmental conservation law, in relation to reducing farm-based taxes, fees and regulatory burdens to help grow the agricultural economy and benefit family farms

Purpose or general idea of bill

To reduce farm-based taxes, fees, and regulatory burdens imposed on our state's farms to allow the state's vital agricultural economy to grow and to benefit family farms in New York State.

Summary of specific provisions

Subdivision 3 of Section 303-b of the Agriculture and Markets Law is amended to allow Agricultural District hearing notices to be provided to all landowners with land being proposed for inclusion in an agricultural district.

Subdivision 12 of section 210 of the Tax Law is amended by adding a new paragraph (e-1) to provide agricultural operations with a refundable investment tax credit.

Subsection (a) of section 606 of the Tax Law is amended by adding a new paragraph (5-a) to provide agricultural operations with a refundable investment tax credit.

Subparagraph (C) of paragraph 1 of subdivision (i) of section 1136 of the Tax Law, as amended by Chapter 384 of the Laws of 2013, is amended to exempt wineries from sales tax reporting requirements.

Section 658 (c) and Section 210(1)(d)(4) of the Tax Law is amended to ease farm filing burdens with regard to corporation filing fees.

Section of 499-b of the Vehicle and Traffic Law is amended to make necessary clarifications to exempt rented trucks used for agricultural purposes from the highway use tax.

Section 401(7) (E) of the Vehicle & Traffic Law is amended to reduce agricultural plated truck registration fees.

Section 72-0602 of the Environmental Conservation Law is amended to reduce State Pollutant Discharge Elimination System permit fees to agri- cultural projects.

Justification

New York's farms provide substantial economic and envi- ronmental benefits to local communities and consumers across New York State. The agricultural industry can play a pivotal role in the revi- talization of the economy of upstate New York and Long Island, but only if given a chance to succeed.

Rising real property taxes (four times the national average), ever increasing fees and excessive paperwork are counterproductive to growing farm businesses and force farmers to spend more time pushing pencils

instead of plowing fields. With agriculture facing ever increasing global competition, New York must provide farmers with the tools neces- sary to succeed in their business and minimize obstacles that negatively impact farmers on a daily basis.

This bill is a first step in keeping and growing New York State's farm operations, developing new agricultural businesses, and producing high quality, affordable, local food for our state's residents.

History

S.4340-A of 2011 / 2012

Fiscal implications

Minimal.

Effective date

Immediately, provided however, that section three shall take effect on the ninetieth day after it becomes law, and that sections four and five shall apply to any tax year commencing on or after January 1, 2015.