NY A10097

Amends agriculture and markets law to include land of not less than seven acres used for hopyard production in the definition of agricultural land, limited to newly established farm operations in their first through fourth year of agricultural production.

Extends real property tax exemption for replanting and crop expansion to include hopyards, along with existing orchards and vineyards, for a period of six successive years following replanting or crop expansion.

Limits annual tax exemption to twenty percent of total hopyard acreage, unless the land is located in a governor-declared disaster emergency area, in which case the limit may be exceeded up to the amount of damaged or destroyed acreage.

Requires land eligible for exemption to be maintained as agricultural production and owners must file annual applications for agricultural assessment to qualify.

Takes effect immediately upon enactment.