Amendment ID: S3029-40-R1

Redraft Amendment 40

Agricultural Land Tax Protections

Messrs. Cyr and Tarr move that the proposed new draft be amended by inserting after section 10 the following 2 sections:-

“SECTION 10A.  Section 12 of said chapter 61A, as so appearing, is hereby amended by adding the following paragraph:-

For the purposes of this paragraph, “PFAS” shall mean a class of fluorinated organic chemicals containing at least 1 fully fluorinated carbon atom.

No conveyance tax under this section shall be assessed on land removed from agricultural or horticultural or agricultural and horticultural use due to regulatory action based on the actual or suspected presence of PFAS in soil, water, livestock or agricultural products derived from such land; provided, however, that said regulatory action: (i) is not taken in response to a willful violation of law or regulation by the owner; and (ii) renders the continued use of such land economically infeasible. The commissioner of revenue, in consultation with the commissioner of agricultural resources and the commissioner of environmental protection, shall promulgate regulations to implement this paragraph.

SECTION 10B. Section 13 of said chapter 61A, as so appearing, is hereby amended by inserting after the fourth paragraph the following paragraph:-

 For the purposes of this paragraph, “PFAS” shall mean a class of fluorinated organic chemicals containing at least 1 fully fluorinated carbon atom.

No roll-back tax imposed by this section shall be assessed on land that no longer meets the definition of land actively devoted to agricultural, horticultural or agricultural and horticultural use due to regulatory action regarding the actual or suspected presence of PFAS in soil, water, livestock or agricultural products derived from such land, provided  that said regulatory action: (i) is not taken in response to a willful violation of law or regulation by the owner; and (ii) renders the continued use of such land economically infeasible. The commissioner of revenue, in consultation with the commissioner of agricultural resources and the commissioner of environmental protection, shall promulgate regulations to implement this paragraph.”.