What's happening
This bill allows close relatives using property for agricultural purposes and paying school taxes to receive the STAR tax exemption instead of the property owner.
Why it matters
Expands STAR exemption eligibility. By allowing close relatives (within two degrees of family relationship) who actively farm and pay school taxes to claim the STAR exemption, the bill acknowledges and supports intergenerational or family-run agricultural operations, even when the titleholder is not the active farmer.
Targets agricultural continuity. The measure could help keep family farms viable by reducing the property tax burden for younger or non-titled relatives working the land, potentially easing transitions between generations and encouraging continued agricultural use.
Defines agricultural activities broadly. The bill’s definition of “agricultural purposes” includes not only traditional farming but also animal husbandry, horticulture, dairying, and food manufacturing, thereby extending potential tax relief to a wide array of rural family businesses.
May influence property arrangements. This change could incentivize property owners and their families to formalize arrangements where the working relative pays school taxes, possibly affecting how families approach succession planning, farm management, and tax responsibilities.
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Who cares
Headline styles
Tax Break for Farming Relatives
Plain English, a few words. Used as the page title.
Sponsors
3 Co-sponsors
1 Multi-sponsor
History
- Held for consideration in real property taxation
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1464
2019-2020 Regular Sessions
IN ASSEMBLY
January 15, 2019
Introduced by M. of A. CROUCH, BLANKENBUSH, BRABENEC, HAWLEY -- Multi- Sponsored by -- M. of A. FINCH -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to eligibility for the school real property (STAR) tax exemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 3 of section 425 of the real property tax law is amended by adding a new paragraph (g) to read as follows:
(g) Relative taxpayers. If a member of the owner's family within two degrees of consanguinity or a member of a co-owner's family within two degrees of consanguinity is using the property for agricultural purposes and is also paying the school taxes for the property then that member of the owner's or co-owner's family shall be entitled to the exemption provided by this section and not the owner of the property. For the purposes of this paragraph, "agricultural purposes" shall mean the producing of food upon a farm or elsewhere on the property by the tillage of the soil, the commercial raising, shearing, feeding and management of animals or other agricultural, horticultural, ranching or dairying processes and shall also include the manufacture of foods.
§ 2. This act shall take effect immediately and shall apply to the administration of the STAR exemption beginning with the 2019-2020 school year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02997-01-9
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.