NY A09557

Expands the definition of "structures and buildings" qualifying for agricultural property tax exemption to include solar panels installed on land also used to graze sheep.

Requires that income from land with solar panels and sheep grazing must be derived from the animal agriculture component.

Adds land with solar panels and sheep grazing to the definition of "agricultural land" in Agriculture and Markets Law, provided average gross sales of crops, livestock, or livestock products equal at least $10,000.

Specifies that adding solar panels to land used for sheep grazing does not constitute a "conversion" of agricultural land, allowing the property to maintain agricultural tax status.

Takes effect immediately upon enactment.