Bill Text: NY A05832 | 2019-2020 | General Assembly | Introduced


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, 2019, having an assessed value of $500,000 or less.

Spectrum: Partisan Bill (Republican 10-0)

Status: (Introduced - Dead) 2020-07-16 - held for consideration in real property taxation [A05832 Detail]

Download: New_York-2019-A05832-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5832
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 19, 2019
                                       ___________
        Introduced  by  M.  of A. GIGLIO, BRABENEC, HAWLEY, LAWRENCE, B. MILLER,
          MORINELLO, NORRIS, REILLY, SMULLEN -- 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 nineteen, and
     6  (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.
                                                                   LBD06864-01-9
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