New York 2025-2026 Regular Session

New York Senate Bill S05504

Introduced
2/24/25  
Refer
2/24/25  

Caption

Provides that property receiving an agricultural assessment which is converted for purposes of oil or gas exploration shall be subject to payments equaling five times the taxes saved in the last year in which the land benefited from an agricultural assessment; exempts property converted for solar development from such payments.

Summary

Bill S05504 amends the agriculture and markets law to address payments associated with the conversion of land under agricultural assessment for oil, gas, and solar development. Specifically, it stipulates that land converted for oil or gas exploration will incur payments equivalent to five times the taxes saved during the last year of agricultural assessment. In contrast, land converted for solar development will be exempt from such payments, encouraging the use of solar energy while protecting agricultural land.

Impact

This legislation modifies existing agricultural assessment laws, particularly concerning land use changes due to energy development. By exempting solar development from payment requirements, it aims to promote renewable energy initiatives while ensuring that agricultural land is not unduly penalized for transitioning to solar energy. The bill also mandates the creation of regulations to protect prime farmland and encourage solar development on less productive soils.

Sentiment

The sentiment around Bill S05504 appears to be mixed. Supporters argue that it fosters renewable energy development and protects agricultural lands, while opponents may express concerns about the implications for oil and gas exploration and the potential financial impact on agricultural assessments.

Contention

Notable points of contention include the balance between promoting renewable energy through solar development and the potential financial burden placed on landowners engaged in oil and gas exploration. Some stakeholders may advocate for more stringent protections for agricultural land, while others may prioritize energy development opportunities.

Companion Bills

No companion bills found.

Previously Filed As

NY LB484

Redefine agricultural land and horticultural land for property tax assessment

NY SB190

Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.

NY SB344

Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

NY HB734

Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

NY HB0734

Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

NY HB112

Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

NY HB0112

Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

NY A00046

Authorizes the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years.

NY S04043

Authorizes the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years.

NY SB2367

Assessment of agricultural property; and to provide an effective date.

Similar Bills

HI SB2887

Relating To Agriculture.

HI HB2017

Relating To Agriculture.

HI HB966

Relating To Agricultural Tourism.

HI HB966

Relating To Agricultural Tourism.

HI HB498

Relating To Agricultural Crimes.

HI HB498

Relating To Agricultural Crimes.

NJ S1702

Bans foreign ownership of agricultural or horticultural land and agricultural woodlands in State.

NJ A169

Bans foreign ownership of agricultural or horticultural land and agricultural woodlands in State.