Bill Text: NY A07234 | 2015-2016 | 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, 2011, having an assessed value of $500,000 or less.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A07234 Detail]

Download: New_York-2015-A07234-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7234
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 29, 2015
                                      ___________
       Introduced by M. of A. 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    S 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  ELEVEN,  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    S  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.
                                                                  LBD06166-01-5