RPS-37-08-00002-P Agricultural Assessment Program Definitions

9/10/08 N.Y. St. Reg. RPS-37-08-00002-P

NEW YORK STATE REGISTER

VOLUME XXX, ISSUE 37

September 10, 2008

RULE MAKING ACTIVITIES

OFFICE OF REAL PROPERTY SERVICES

PROPOSED RULE MAKING

HEARING(S) SCHEDULED

 

I.D No. RPS-37-08-00002-P

Agricultural Assessment Program Definitions

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following proposed rule:

Proposed Action:

Amendment of section 194.1 of Title 9 NYCRR.

Statutory authority:

Real Property Tax Law, section 202(l)(1); Agriculture and Markets Law, section 307

Subject:

Agricultural Assessment Program definitions.

Purpose:

To conform the definitions set forth in section 194.1 with article 25-AA of the Agriculture and Markets Law.

Public hearing(s) will be held at:

11:00 AM, October 7, 2008 at 16 Sheridan Ave., Albany, NY 12210.

Interpreter Service:

Interpreter services will be made available to hearing impaired persons, at no charge, upon written request submitted within reasonable time prior to the scheduled public hearing. The written request must be addressed to the agency representative designated in the paragraph below.

Accessibility:

All public hearings have been scheduled at places reasonably accessible to persons with a mobility impairment.

Substance of proposed rule (Full text is posted at the following State website: http://www.orps.state.ny.us):

Section 194.1 of Title 9, NYCRR, which sets forth many definitions applicable to the agricultural assessment program, was last amended in 1995. The proposed regulatory amendment would revise § 194.1 to conform its provisions to the current provisions of Agriculture and Markets Law [AML], Article 25-AA, that now apply to the program.

The regulation's definition of "crops, livestock and livestock products" would be expanded to include ratites (AML, § 301(2)(e)), wool bearing animals (AML, § 301(2)(e)), and woody biomass (AML, § 301(2)(i)). The definition of "gross sales value" would be amended to apply to set-aside payments paid by the Federal Conservation Reserve Program (AML, § 301(4)(e); see also, 10 Op.Counsel SBRPS No. 57), and payments received by thoroughbred horse breeders pursuant to § 247 of the Racing, Pari-Mutuel Wagering and Breeding Law (AML, § 301(9)(f)). Regulatory § 194.1 would be further revised to include in its definition of "land used in agricultural production" qualified land situated under a structure within which crops, livestock or livestock products are produced for sale (AML, § 301(4)(g)).

Other provisions would be added to regulatory § 194.1 to define and interpret terms that apply to the agricultural assessment program. For example, a definition of a "newly established farm operation" would be added that would set forth the eligibility criteria provided in AML, § § 301(4)(h)), 301(4)(i)), and 301(4)(j)). The proposed regulatory amendment would also state the State Board's statutory interpretation that a newly established farm operation does not include farms that are owned and/or controlled by the owners of a previous farm operation that used the same land for commercial farming. The definition of "conversion" set forth in § 194.1 would be amended to exclude situations when agricultural land is used for oil, gas or wind exploration, development or extraction activity, taken by eminent domain or other involuntary proceeding other than a tax sale, or conveyed or subjected to a conservation easement for the protection of the New York City Watershed Area (AML, § § 305(1)(d)(iv), 305(1)(d)(vii), 306(2)(c), and 306(2)(d)).

A provision would be added to regulatory § 194.1 to refer to the right of qualified land, located within an agricultural district, to continue receiving an agricultural assessment when the Cooperative Extension Service certifies that an act of God, natural disaster or continued adverse weather conditions has destroyed a farm operation's agricultural production (AML, § 305(1)(f)). Another new provision of regulatory § 194.1 would define "wind exploration, development or extraction activities" and would state that such activities may include the use of wind turbines (AML, § 301(5)).

Text of proposed rule and any required statements and analyses may be obtained from:

Robert J. Mark, Office of Real Property Services, 16 Sheridan Ave., Albany, NY 12210-2714, [phone], email: [e-mail]

Data, views or arguments may be submitted to:

Same as above.

Public comment will be received until:

45 days after publication of this notice.

Regulatory Impact Statement

1. Statutory Authority: Real Property Tax Law [RPTL], § 202(1)(l), authorizes the State Board of Real Property Services to adopt such rules "as may be necessary for the exercise of its powers and the performance of its duties." Agriculture and Markets Law [AML], § 307, provides that "[t]he state board of real property services and the commissioner [of Agriculture and Markets] are each empowered to promulgate such rules and regulations... as each shall deem necessary to effectuate the purposes of this article …"

2. Legislative Objectives: This proposal would further the State Board's obligation to furnish assessors with accurate information necessary to properly administer the agricultural assessment program (see, RPTL, § 202(1)(g)) by amending § 194.1 of Title 9, NYCRR, to conform to the current provisions of Agriculture and Markets [AML], Article 25-AA.

3. Needs and Benefits: Definitions within existing regulations applicable to the agricultural assessment program were last amended in 1995. Since that time, amendments to the Agriculture and Markets Law [AML], § § 301, 305 and 306, have revised the eligibility requirements for receiving agricultural assessments and for imposing payments after the conversion of former agricultural land.

This proposal would conform § 194.1 to the aforementioned current statutory provisions. The proposal would also define a "newly established farm operation" for the purposes of the agricultural assessment program. The proposal would further add a provision referring to the right of qualified commercial farm land, located within an agricultural district, to continue receiving an agricultural assessment when the Cooperative Extension Service certifies that an act of God, natural disaster or continued adverse weather conditions has destroyed a farm operation's agricultural production (AML, § 305(1)(f)). By adopting this proposal, the State Board would facilitate a more accurate and complete understanding of the agricultural assessment program by assessors and the farm community.

4. Costs: (a) To State Government: None.

(b) To local governments: None.

(c) To school districts: None.

(d) To private regulated parties: None.

(e) Basis of cost estimates: This proposal would not establish any new reporting, record-keeping or other compliance requirements and would not require the payment of any new fees or charges by the owners of agricultural land.

5. Local Government Mandates: None.

6. Paperwork: This proposal would impose no additional paperwork on the State or local governments.

7. Duplication: There are no comparable State or Federal requirements.

8. Alternatives: The State Board considered repealing § 194.1 of Title 9, NYCRR, because the existing regulation no longer conforms to the provisions of AML, Article 25-AA. The State Department of Agriculture and Markets asked ORPS to instead revise section 194.1 to conform to the current provisions of Article 25-AA of the Agriculture and Markets Law in order to help farmers understand the agricultural assessment program. This proposal has been reviewed by Agriculture and Markets which has concluded that the proposal is well drafted and appropriate for updating definitions relevant to the administration of the agricultural assessment program. The New York Farm Bureau believes the proposal would provide needed guidance to the farm community concerning the agricultural assessment program. The proposed regulatory amendment contains provisions suggested by the Farm Bureau.

9. Federal Standards: There are no Federal regulations concerning this subject.

10. Compliance Schedule: None.

Regulatory Flexibility Analysis

The amendment proposed would not impose any adverse economic conditions or any reporting, record-keeping or other compliance requirements on small businesses. The proposal is intended to help the agricultural industry by providing information concerning the agricultural assessment program to commercial farmers and owners of agricultural land.

Rural Area Flexibility Analysis

A rural area flexibility analysis is not required for this proposal because the regulatory amendment would not impose any adverse economic conditions or any reporting, record-keeping or compliance requirements on public or private entities in rural areas.

Job Impact Statement

A job impact statement is not required for this rule making because the proposed amendment only concerns the furnishing of additional information to assessors and the farm community concerning a current administrative program to provide agricultural assessments to qualified farm land.