What's happening
This bill exempts land used to grow bio-energy crops for alternative fuel from property taxes for five years.
Why it matters
Incentivizes renewable energy crop production. By exempting land used for growing bio-energy crops for cellulosic ethanol from property taxes, this bill encourages farmers and landowners to shift toward cultivating crops for alternative fuel, potentially strengthening New York’s renewable energy sector.
Potential impact on local tax revenues. Local governments and school districts could see a reduction in property tax revenue during the five-year exemption period, which may affect budgets for public services.
Strict eligibility and oversight. Landowners must provide proof that their land is used specifically for qualified bio-energy crops, ensuring that only genuine alternative fuel production receives the tax benefit and reducing the risk of abuse.
Temporary, experimental approach. The five-year sunset clause means the exemption is temporary, allowing the state to evaluate its effectiveness in promoting renewable energy agriculture and its broader impacts before deciding whether to extend or modify the policy.
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Who cares
Owners of eligible agricultural land
The bill would exempt 100% of the assessed value of qualifying land growing crops specifically for cellulosic ethanol processing from property taxes, excluding special assessments.
Municipalities and school districts
The exemption would remove qualifying land’s assessed value from their property tax bases for the provision’s five-year life.
Local assessors and taxing authorities
They would receive exemption applications by the taxable status date and require proof of qualifying land use satisfactory to the Office of Real Property Services.
Cellulosic ethanol producers
The bill would provide a property tax incentive for land used to grow crops specifically for their processing operations.
Headline styles
Tax Break for Bioenergy Farms
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
4 Multi-sponsors
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
1791
2019-2020 Regular Sessions
IN ASSEMBLY
January 17, 2019
Introduced by M. of A. CROUCH, HAWLEY -- Multi-Sponsored by -- M. of A. BARCLAY, FINCH, KOLB, RAIA -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing a real property tax exemption on lands used for certain agricultural purposes; and providing for the repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 481-a to read as follows:
§ 481-a. Tax exemption for certain agricultural lands. 1. Real property that is subject to assessment under section three hundred four-a of the agriculture and markets law shall be exempt from taxation to the extent of one hundred percent of the assessed value of such property for village, town, part town, special district, city, or county purposes or school districts, exclusive of special assessments, if such property is used in the production of bio-energy crops that are intended for use as alternative fuel.
2. Such exemption shall not be granted to a property owner unless such owner provides the taxing authority with proof, satisfactory to the office of real property services, that such lands are used for the purposes described in subdivision one of this section.
3. Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the state board.
4. For purposes of this section, "bio-energy crops" shall mean crops grown specifically for cellulosic ethanol processing.
§ 2. This act shall take effect immediately and shall expire and be deemed repealed five years after such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02999-01-9
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.