A new law in New York defines a commercial equine operation and includes commercial equine operation in the definition of a farm operation. The law amends Section 301 of Agriculture and Markets Law to include “commercial equine operations” within the definition of “farm operation,” making such operations eligible for agricultural district protections and an agricultural assessment, provided that the commercial equine operation meets certain eligibility criteria. To gain agricultural district protections and an agricultural assessment, the operations must consist of at least seven acres and stable at least ten horses, regardless of ownership. They must also receive ten thousand dollars or more in gross receipts annually from fees generated through the provision of commercial equine activities including, but not limited to, riding lessons, trail riding activities or training of horses or through the production for sale of crops, livestock, and livestock products. According to the sponsor’s memo, “Commercial horse boarding operations already have access to agricultural district protections and agricultural assessment tax relief if they consist of at least seven acres, board ten horses and gross $10,000. This legislation would provide similar benefits to comparable operations that provide horse training, trail riding and riding lessons, in addition to boarding.” The new law was signed August 3, 2011 and took effect immediately.
Chapter 384 of the NY Laws of 2011 – A. 7744-A (Magee)/S.5168-A (Ritchie)