STATE OF NEW YORK ________________________________________________________________________ 8841 IN SENATE May 24, 2018 ___________ Introduced by Sen. HELMING -- 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 includ- ing certain lands used in the single operation for the production of hopyards in the definition of agricultural land and providing a real property tax abatement for the owners of certain hopyards The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 4 of section 301 of the agriculture and markets 2 law is amended by adding new paragraph n to read as follows: 3 n. Land of not less than seven acres used as a single operation for 4 the production for sale of hops when such land is used solely for the 5 purpose of planting a new hopyard and when such land is also owned or 6 rented by a newly established farm operation in its first, second, third 7 or fourth year of agricultural production. 8 § 2. Subdivision 7 of section 305 of the agriculture and markets law, 9 as amended by chapter 472 of the laws of 1999, the opening paragraph as 10 amended by chapter 680 of the laws of 2006, and the closing paragraph as 11 added by chapter 229 of the laws of 2010 and as further amended by 12 subdivision (d) of section 1 of part W of chapter 56 of the laws of 13 2010, is amended to read as follows: 14 7. Notwithstanding any provision of law to the contrary, that portion 15 of the value of land which is used solely for the purpose of replanting 16 or crop expansion as part of an orchard [or], vineyard, or hopyard shall 17 be exempt from real property taxation for a period of six successive 18 years following the date of such replanting or crop expansion beginning 19 on the first eligible taxable status date following such replanting or 20 expansion provided the following conditions are met: 21 a. the land used for crop expansion or replanting must be a part of an 22 existing orchard [or], vineyard, or hopyard which is located on land 23 used in agricultural production within an agricultural district or such 24 land must be part of an existing orchard [or], vineyard, or hopyard 25 which is eligible for an agricultural assessment pursuant to this 26 section or section three hundred six of this [~~chapter~~] article where the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14997-01-8

S. 8841 2 1 owner of such land has filed an annual application for an agricultural 2 assessment; 3 b. the land eligible for such real property tax exemption shall not in 4 any one year exceed twenty percent of the total acreage of such orchard 5 [or], vineyard, or hopyard which is located on land used in agricultural 6 production within an agricultural district or twenty percent of the 7 total acreage of such orchard [or], vineyard, or hopyard eligible for an 8 agricultural assessment pursuant to this section and section three 9 hundred six of this [~~chapter~~] article where the owner of such land has 10 filed an annual application for an agricultural assessment; 11 c. the land eligible for such real property tax exemption must be 12 maintained as land used in agricultural production as part of such 13 orchard [or], vineyard, or hopyard for each year such exemption is 14 granted; and 15 d. when the land used for the purpose of replanting or crop expansion 16 as part of an orchard [or], vineyard, or hopyard is located within an 17 area which has been declared by the governor to be a disaster emergency 18 in a year in which such tax exemption is sought and in a year in which 19 such land meets all other eligibility requirements for such tax 20 exemption set forth in this subdivision, the maximum twenty percent 21 total acreage restriction set forth in paragraph b of this subdivision 22 may be exceeded for such year and for any remaining successive years, 23 provided, however, that the land eligible for such real property tax 24 exemption shall not exceed the total acreage damaged or destroyed by 25 such disaster in such year or the total acreage which remains damaged or 26 destroyed in any remaining successive year. The total acreage for which 27 such exemption is sought pursuant to this paragraph shall be subject to 28 verification by the commissioner or his designee. 29 In administering this subdivision, the portion of the value of land 30 eligible for such real property tax exemption shall be determined based 31 on the average per acre assessment of all agricultural land of the 32 specific tax parcel as reported in a form approved by the commissioner 33 of taxation and finance. 34 § 3. This act shall take effect immediately.

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