Bill Text: NY A08359 | 2021-2022 | 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, 2021, having an assessed value of $500,000 or less.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2022-01-05 - referred to real property taxation [A08359 Detail]

Download: New_York-2021-A08359-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          8359

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    October 20, 2021
                                       ___________

        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-one,
     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.
                                                                   LBD13257-01-1
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