What's happening
This bill requires special districts to use agricultural assessments for benefit assessments or special ad valorem levies, removing their discretion.
Why it matters
Limits local discretion. The bill removes the option for special taxing districts (like fire, ambulance, water, and sewer) to choose whether or not to use agricultural assessments for determining benefit assessments or special ad valorem levies—they are now required to use them, standardizing the process.
Strengthens protections for agricultural landowners. By mandating the use of agricultural assessments, the bill likely results in lower tax burdens for qualifying farmland, supporting the economic viability of agriculture and potentially reducing pressure to develop or sell farmland.
Reduces variability and potential inequity. The change eliminates inconsistencies across districts and municipalities, ensuring all agricultural landowners are treated the same regardless of where their land is or when the district was created.
Could impact district funding. The requirement could decrease revenue for special taxing districts that previously assessed agricultural lands at higher rates, potentially affecting their budgets and service levels unless offset by other funding sources or higher rates for non-agricultural properties.
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Who cares
Headline styles
End Ag Tax Loophole
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to agriculture
- Referred to agriculture
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2464
2019-2020 Regular Sessions
IN ASSEMBLY
January 22, 2019
Introduced by M. of A. FAHY -- read once and referred to the Committee on Agriculture
AN ACT to amend the agriculture and markets law, in relation to eliminating the special taxing jurisdiction's option to apply agricultural assessments regardless of location or time of establishment
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 6 of section 305 of the agriculture and markets law, as amended by chapter 590 of the laws of 1994, is amended to read as follows:
6. Use of assessment for certain purposes. The governing body of a fire, fire protection, or ambulance district for which a benefit assessment or a special ad valorem levy is made, [may] shall adopt a resolution to provide that the assessment determined pursuant to subdivision one of this section for such property shall be used for the benefit assessment or special ad valorem levy of such fire, fire protection, or ambulance district.
§ 2. Subdivision 5 of section 306 of the agriculture and markets law, as added by chapter 568 of the laws of 1996, is amended to read as follows:
5. Use of assessment for certain purposes. The governing body of a water, lighting, sewer, sanitation, fire, fire protection, or ambulance district for whose benefit a special assessment or a special ad valorem levy is imposed, [may] shall adopt a resolution to provide that the assessments determined pursuant to subdivision one of this section for property within the district shall be used for the special assessment or special ad valorem levy of such special district.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00998-01-9
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.