NY S08841

Adds land used for hopyard production to the definition of agricultural land in New York Agriculture and Markets Law, requiring a minimum of seven acres used as a single operation for hop production by newly established farm operations in their first through fourth year.

Extends a six-year real property tax exemption to hopyard land used for replanting or crop expansion, matching existing exemptions available for orchards and vineyards.

Limits annual tax-exempt acreage to twenty percent of total hopyard acreage, except in governor-declared disaster emergency areas where the limit may be exceeded up to the acreage damaged or destroyed.

Requires hopyard land to be located within an agricultural district or be eligible for agricultural assessment, with owners filing annual applications to maintain tax exemption status.

Takes effect immediately upon enactment.