Bill > S01306

This bill creates a new real property tax exemption for farmland that is in the process of transitioning to organic certification. Specifically, the bill allows farms undergoing organic certification by a USDA-accredited authority to receive a tax exemption for up to three years, with some important conditions. The exemption is limited to 50% of the total assessed value of the farm operation, and the land must be used for agricultural production within an agricultural district. At the end of the three-year period, the farm must be fully certified organic and continue to produce crops or livestock according to USDA national organic program standards. The bill also includes a special provision for farms located in areas declared a disaster emergency, which could allow the acreage exemption to exceed the standard 50% limit if the land has been damaged. The Commissioner of Agriculture is required to track and report on the land being converted to organic production. The tax exemption will apply to assessment rolls prepared on or after the first January following the bill's enactment, providing an incentive for farmers to transition to organic agricultural practices.

Agriculture and Natural Resources

https://www.nysenate.gov/legislation/bills/2025/S1306