What's happening
This bill expands property tax exemptions to include structures used for commercial equine operations as defined in agriculture law.
Why it matters
Expanding property tax exemptions to commercial equine operations could reduce operating costs. for businesses involved in horse-related activities beyond traditional horse boarding—potentially making it easier for such businesses to remain profitable and competitive.
Recognizing commercial equine operations as a form of agriculture under tax law may signal broader support for the equine industry. , putting it on par with other agricultural and horticultural pursuits in terms of tax treatment and possibly opening the door to further benefits in the future.
The law draws a clear distinction between qualifying equine operations and non-qualifying businesses like riding academies or dude ranches. (unless they meet the specific legal definition), helping to ensure that tax benefits are targeted toward bona fide agricultural uses rather than recreational or tourism-focused enterprises.
Limiting the exemption to new structures (built after the next assessment roll date) encourages investment and development in the sector. , rather than simply rewarding existing facilities, which could spur economic activity and construction within New York’s equine industry.
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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 local government
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 55–6
- Advanced to third reading
- 2nd report cal.
- 1st report cal.892
- Reported and committed to finance
- Referred to local government
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 Assembly Committee · Real Property Taxation · Sponsor William Magee
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3836
2017-2018 Regular Sessions
IN SENATE
January 27, 2017
Introduced by Sens. RITCHIE, AVELLA, GALLIVAN, MARCHIONE, ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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
S. 3836 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.
Sponsor's memo
Title of bill
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
Purpose or general idea of bill
This bill recognizes the contributions of commercial equine operations to agriculture in New York State by providing these operations with eligibility for the current ten-year real property tax exemption for indoor riding arenas, as part of structures and buildings essential to the operation of agricultural and horticultural lands.
Summary of specific provisions
Section 1 amends Subdivisions 2 and 8 of § 483 of the Real Property Tax Law to expand the definition of "structures and buildings" to include commercial equine operations, as defined in section 301 of the Agriculture and Markets Law. This section also expand the term "agricultural and horticultural" to include commercial equine operations, as defined in section 301 of the Agricultural and Markets Law.
Section 2 is the effective date.
Justification
Commercial equine operations already have access to agricultural district protections and agricultural assessment tax relief if they consist of at least seven acres, stable ten horses regardless of ownership and gross $10,000. This legislation would further extend benefits, already enjoyed by all other types of farms, to these operations. According to the National Agricultural Statistical Service's (NASS) Equine Survey from 2005, there are approximately 200,000 horses in New York, with a value of $1.83 billion. Over-all, total equine-related assets, held by owners, are valued at approximately $10 billion. Total annual revenue to the New York economy from equine businesses is approximately $450 million annually. A large portion of this total comes from revenues generated by providing equine services, such as boarding, trail riding, riding lessons, training and therapeutic riding. It is essential that the same tax exemptions are afforded to commercial equine operation as granted to structures and buildings essential to the operation of agricultural and horticultural lands. This bill applies only to structures build on or after such effective date.
Prior legislative history
2013-2014: S.4261/ A.6501 2015-2016: S.1835-B/A.2473-B
Fiscal implications
To be determined.
Effective date
This act will take effect immediately and shall only apply to structures built on or after the next succeeding final assessment roll date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.