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New York Assembly Bill A03823
New York 2025-2026 Regular Session
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New York 2025-2026 Regular Session

New York Assembly Bill A03823

Introduced
1/30/25  
Refer
1/30/25  

Caption

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

Summary

Bill A03823 amends the agriculture and markets law and the real property tax law to expand the definition of 'land used in agricultural production' to include on-farm structures that provide added value to farm products. This includes structures used for processing or retail merchandising of agricultural commodities, which were previously excluded. The bill aims to support farmers by providing tax exemptions for these structures, thereby encouraging agricultural production and value-added activities.

Impact

The bill's passage would modify existing property tax exemptions under New York law, allowing farmers to benefit from tax relief on structures that enhance the value of their products. This change could lead to increased investment in agricultural infrastructure, potentially boosting local economies and supporting the agricultural sector. It may also necessitate updates to local tax assessment practices to accommodate the new definitions and exemptions.

Sentiment

The sentiment surrounding Bill A03823 appears to be mixed, as indicated by the voting results from the Assembly Agriculture Committee, where 16 members voted in favor while 7 opposed. The discussions have not been documented in detail, but the split vote suggests that there are differing opinions on the implications of expanding tax exemptions for agricultural structures.

Contention

Points of contention include concerns from some committee members regarding the potential for abuse of the tax exemption and the impact on local tax revenues. Opponents may argue that including processing and retail structures could lead to unintended consequences, while supporters emphasize the need for support in the agricultural sector to enhance competitiveness and sustainability.

Latest NY A03823 Activity

View All Events: NY 2025-2026 Regular Session A03823

Companion Bills

NY S01878

Same As Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

Previously Filed As

NY S01878

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

NY S00593

Includes certain land that is owned or rented as a farm operation for the production for sale of crops, livestock or livestock products as land used in agricultural production.

NY A09105

Includes certain land that is owned or rented as a farm operation for the production for sale of crops, livestock or livestock products as land used in agricultural production.

NY HB605

Taxation; to exempt the sale of certain items used in agricultural production from state sales and use tax

NY HF799

A bill for an act providing for programs and regulations related to agriculture, including crop production, animal health, agricultural processing, and agricultural marketing, providing for powers and duties of the department of agriculture and land stewardship, providing fees, and providing penalties.(Formerly HSB 143; See HF 998.)

NY HSB143

A bill for an act providing for programs and regulations related to agriculture, including crop production, animal health, agricultural processing, and agricultural marketing, providing for powers and duties of the department of agriculture and land stewardship, providing fees, and providing penalties.(See HF 799, HF 998.)

NY HF1522

Property taxes; definition of agricultural land modified for agricultural property classification.

NY SSB1160

A bill for an act providing for programs and regulations related to agriculture, including crop production, animal health, and agricultural processing, providing for powers and duties of the department of agriculture and land stewardship, providing fees, and providing penalties.(See SF 522, SF 632.)

NY HF998

A bill for an act providing for programs and regulations related to agriculture, including crop production, animal health, and agricultural processing, providing for powers and duties of the department of agriculture and land stewardship, providing fees, and providing penalties.(Formerly HF 799, HSB 143.)

NY SF522

A bill for an act providing for programs and regulations related to agriculture, including crop production, animal health, and agricultural processing, providing for powers and duties of the department of agriculture and land stewardship, providing fees, and providing penalties.(Formerly SSB 1160; See SF 632.)

Similar Bills

DE SB35

An Act To Amend Title 9 Of The Delaware Code Relating To Assessments And Taxation Of Structures Located On Land In Agricultural, Horticultural, And Forest Use.

HI SB2743

Relating To Building Permits.

HI HB1737

Relating To Farm Employee Housing.

SC H3473

Land Disturbing Exemptions from Stormwater Management and Sediment Reduction Act

DE SJR10

Directing The State Farmland Advisory Commission To Complete A Study On Taxation Of Farm Structures And Agricultural Land.

DE SCR106

Directing The State Farmland Evaluation Advisory Commission To Complete A Study On Taxation Of Farm Structures And Agricultural Land.

ME LD1739

An Act to Authorize a General Fund Bond Issue to Support Maine's Agricultural Sector, to Create an Agricultural Buildings Property Tax Exemption and to Direct the Department of Agriculture, Conservation and Forestry to Study Barriers to Its Financial Assistance Programs and Study the Potential for a Common Application for Those Programs

MA S2084

Relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands