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NY S03665

Bill

Status

Engrossed

5/6/2025

Primary Sponsor

Michelle Hinchey

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Expands the real property tax exemption for farm buildings to include structures used for on-farm processing of agricultural and horticultural commodities
  • Removes the previous exclusion that denied tax exemptions for buildings used to process agricultural and horticultural commodities
  • Eliminates the restriction that prevented tax exemptions for structures used to sell maple syrup, honey, and beeswax
  • Updates gendered language from "his" to "their" regarding family residence exclusions
  • Takes effect one year after becoming law, applying to assessment rolls prepared on or after that date

Legislative Description

Expands the tax exemption for new farm buildings to include buildings used for on-farm retail sales.

Last Action

referred to real property taxation

3/5/2026

Committee Referrals

Real Property Taxation3/5/2026
Local Government1/7/2026
Real Property Taxation5/6/2025
Local Government1/29/2025

Full Bill Text

No bill text available