Bill Text: NY A02396 | 2023-2024 | General Assembly | Introduced

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Bill Title: Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2023, having an assessed value of $500,000 or less.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A02396 Detail]

Download: New_York-2023-A02396-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2396

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 26, 2023
                                       ___________

        Introduced  by  M.  of  A. J. M. GIGLIO -- read once and referred to the
          Committee on Real Property Taxation

        AN ACT to amend the real property tax law, in relation to granting a tax
          exemption to certain land owned by a conservation club or  a  rod  and
          gun club

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 471 to read as follows:
     3    §  471.  Conservation  clubs  and  rod and gun clubs. 1. Real property
     4  owned by any conservation club  or  rod  and  gun  club  which  (a)  was
     5  acquired by such club prior to January first, two thousand twenty-three,
     6  and  (b) has an assessed value of five hundred thousand dollars or less,
     7  shall be exempt from taxation to the  extent  of  one  hundred  thousand
     8  dollars.
     9    2. The exemption established by subdivision one of this section may be
    10  granted  only  upon  application  by the owner of the real property on a
    11  form prescribed or approved by the commissioner. The  application  shall
    12  be  filed  with  the  assessor  of the appropriate county, city, town or
    13  village on or before the taxable status date of such county, city,  town
    14  or village.
    15    3. The provisions of this section shall apply to any conservation club
    16  or rod and gun club regardless of the number of members.
    17    §  2.  This  act shall take effect immediately and shall apply to real
    18  property having a taxable status date on or after such date.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02870-01-3