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Bill > A05722


NY A05722

NY A05722
Extends eligibility for the agricultural property tax credit to farmers having a leasehold interest of not fewer than five continuous years in qualified agricultural property.


summary

Introduced
02/24/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Extends eligibility for the agricultural property tax credit to farmers having a leasehold interest of not fewer than five continuous years in qualified agricultural property.

AI Summary

This bill extends eligibility for the agricultural property tax credit to farmers who have a leasehold interest of at least 5 continuous years in qualified agricultural property, in addition to farmers who own the property or have a land contract for its future purchase. The bill amends the Tax Law to allow this new category of eligible farmers to claim the credit for school district property taxes paid on the qualified agricultural land. The bill also makes technical changes to the definitions of "eligible farmer" and "excess federal gross income" related to the tax credit.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

held for consideration in ways and means (on 06/01/2022)

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