What's happening
This bill expands property tax exemptions to include structures used in commercial equine operations, as defined by agriculture law.
Why it matters
Broadens tax relief for equine businesses. By adding "commercial equine operations" to the list of eligible agricultural activities, the bill supports a wider variety of horse-related businesses (such as training, breeding, or riding operations) beyond just commercial horse boarding.
Potentially lowers costs for rural and agricultural property owners. Owners who invest in structures for commercial equine use—such as barns, indoor arenas, and related facilities—could see reduced property tax burdens, making it more financially viable to expand or improve their operations.
May encourage economic development in the equine sector. The expanded exemption could incentivize new investments in the equine industry, supporting job creation, rural business diversification, and the broader agricultural economy.
Targets only new construction. The exemption applies exclusively to structures built after the next assessment roll date, meaning it’s designed to encourage new development rather than providing retroactive benefits to existing facilities.
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Who cares
Headline styles
Tax Breaks for Farm Buildings
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Breaks for Farm Buildings
In Senate Committee · Local Government · Sponsor Patty Ritchie
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4582
2017-2018 Regular Sessions
IN ASSEMBLY
February 3, 2017
Introduced by M. of A. MAGEE, WOERNER, BUCHWALD, DiPIETRO, STIRPE, SKOUFIS -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivisions 2 and 8 of section 483 of the real property tax law, subdivision 2 as amended by chapter 35 of the laws of 2016 and subdivision 8 as amended by chapter 411 of the laws of 2001, are amended to read as follows:
2. The term "structures and buildings" shall include: (a) permanent and impermanent structures, including trellises and pergolas, made of metal, string or wood, and buildings or portions thereof used directly and exclusively in the raising and production for sale of agricultural and horticultural commodities or necessary for the storage thereof, but not structures and buildings or portions thereof used for the processing of agricultural and horticultural commodities, or the retail merchandising of such commodities; (b) structures and buildings used to provide housing for regular and essential employees and their immediate families who are primarily employed in connection with the operation of lands actively devoted to agricultural and horticultural use, but not including structures and buildings occupied as a residence by the applicant and his immediate family; (c) structures and buildings used as indoor exercise arenas exclusively for training and exercising horses in connection with the raising and production for sale of agricultural and horticultural commodities or in connection with a commercial horse boarding operation or commercial equine operation as defined in section three hundred one of the agriculture and markets law. For purposes of this section, the term "indoor exercise arenas" shall not include riding
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08821-01-7
A. 4582 2
academies or dude ranches that do not meet the definition of commercial equine operation as defined in section three hundred one of the agriculture and markets law; (d) structures and buildings used in the production of maple syrup; (e) structures and buildings used in the production of honey and beeswax including those structures and buildings used for the storage of bees. For purposes of this section, this shall not include those structures or buildings and portions thereof used for the sale of maple syrup or sale of honey and beeswax. The term "structures and buildings" shall not include silos, bulk milk tanks or coolers, or manure storage, handling and treatment facilities as such terms are used in section four hundred eighty-three-a of this title.
8. As used in this section, the term "agricultural and horticultural" shall include the activity of raising, breeding and boarding of livestock, including commercial horse boarding operations and commercial equine operations, as defined in section three hundred one of the agriculture and markets law.
§ 2. This act shall take effect immediately and shall only apply to structures built on or after the next succeeding final assessment roll date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.