What's happening
This bill creates a five-year, 100% property tax exemption for land used to grow bio-energy crops for alternative fuel.
Why it matters
May incentivize farmers to shift land use toward bio-energy crop production. (such as switchgrass or miscanthus), potentially altering traditional agricultural patterns and local crop economies.
Could accelerate New York’s transition to alternative fuels. by making it more financially attractive to grow crops specifically for cellulosic ethanol, supporting state climate and renewable energy goals.
Temporarily reduces local property tax revenue. from agricultural lands participating in the exemption, which could impact funding for schools and municipal services in rural communities.
Requires oversight and certification. by property authorities to ensure only qualifying landowners benefit, introducing new administrative processes for both farmers and local governments.
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Who cares
Owners of agricultural land growing bio-energy crops
The bill would exempt 100% of the assessed value of qualifying land used to grow crops specifically for cellulosic ethanol processing as alternative fuel, excluding special assessments.
Municipalities and school districts
The exemption would remove qualifying land from their property tax bases for the bill’s five-year duration.
Local assessors and designated municipal offices
They would receive exemption applications, which owners must file by the taxable status date.
Office of Real Property Services
Property owners would have to provide proof satisfactory to the office that their land is used for the qualifying purpose.
Headline styles
Tax Break for Bioenergy Farms
Plain English, a few words. Used as the page title.
Sponsors
History
- 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
154
2025-2026 Regular Sessions
IN ASSEMBLY (Prefiled)
January 8, 2025
Introduced by M. of A. ANGELINO, BENDETT, BRABENEC, DeSTEFANO, DURSO, LEMONDES, MANKTELOW, McDONOUGH, MILLER, MORINELLO, TAGUE -- 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.
LBD01142-01-5
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.