New York A 154: Provides a real property tax exemption to agricultural lands that are used for certain purposes

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A00154 Summary:

BILL NOA00154 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORAngelino

&nbsp

COSPNSRBendett, Brabenec, DeStefano, Durso, Lemondes, Manktelow, McDonough, Miller, Morinello, Tague

&nbsp

MLTSPNSR

&nbsp

Add §481-a, RPT L

&nbsp

Provides a real property tax exemption to agricultural lands that are used for certain purposes.

Go to top A00154 Actions:

BILL NOA00154 

&nbsp

01/08/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA00154 Committee&nbspVotes:

Go to topA00154 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA00154 Text:

 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 expira-
 tion thereof

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 481-a to read as follows:
 3 § 481-a. Tax exemption for certain agricultural lands. 1. Real proper-
 4 ty that is subject to assessment under section three hundred four-a of
 5 the agriculture and markets law shall be exempt from taxation to the
 6 extent of one hundred percent of the assessed value of such property for
 7 village, town, part town, special district, city, or county purposes or
 8 school districts, exclusive of special assessments, if such property is
 9 used in the production of bio-energy crops that are intended for use as
 10 alternative fuel.
 11 2. Such exemption shall not be granted to a property owner unless such
 12 owner provides the taxing authority with proof, satisfactory to the
 13 office of real property services, that such lands are used for the
 14 purposes described in subdivision one of this section.
 15 3. Application for such exemption shall be filed with the assessor or
 16 other agency, department or office designated by the municipality offer-
 17 ing such exemption on or before the taxable status date on a form as
 18 prescribed by the state board.
 19 4. For purposes of this section, "bio-energy crops" shall mean crops
 20 grown specifically for cellulosic ethanol processing.
 21 § 2. This act shall take effect immediately and shall expire and be
 22 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

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps