Bill Text: NY A09811 | 2011-2012 | General Assembly | Introduced

New York Assembly Bill 9811 (Prior Session Legislation)

Introduced

Bill Title: Provides that where a local government or not-for-profit tax exempt conservation organization has acquired open space or open area, such property shall be exempt from taxation and special ad valorem levies and special assessments as long as such property is used for open space or open areas.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-04-11 - referred to real property taxation [A09811 Detail]

Download: New_York-2011-A09811-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 6920                                                  A. 9811
                             S E N A T E - A S S E M B L Y
                                    April 11, 2012
                                      ___________
       IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
         ed, and when printed to be committed to the Committee on Local Govern-
         ment
       IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
         to the Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation  to  open  spaces
         and open areas
         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 481-a to read as follows:
    3    S  481-A.  OPEN  SPACES  AND  OPEN AREAS. 1. NOTWITHSTANDING ANY OTHER
    4  PROVISION OF THIS CHAPTER, WHERE A LOCAL GOVERNMENT  OR  NOT-FOR-PROFIT,
    5  TAX  EXEMPT  CONSERVATION  ORGANIZATION  PURSUANT  TO THE NOT-FOR-PROFIT
    6  CORPORATION LAW HAS ACQUIRED THE FEE OR ANY LESSER INTEREST, DEVELOPMENT
    7  RIGHT, EASEMENT, COVENANT, OR OTHER CONTRACTUAL RIGHT IN REAL  PROPERTY,
    8  EXCEPT  AGRICULTURAL  LANDS,  FOR OPEN SPACE OR OPEN AREA TO ACHIEVE THE
    9  PURPOSES OF SECTION TWO HUNDRED FORTY-SEVEN  OF  THE  GENERAL  MUNICIPAL
   10  LAW,  SUCH  REAL  PROPERTY SHALL BE EXEMPT FROM TAXATION AND EXEMPT FROM
   11  SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS FOR AS  LONG  AS  SUCH
   12  REAL PROPERTY SHALL BE LIMITED TO USE FOR OPEN SPACE OR AN OPEN AREA.
   13    2.  THE  TERM "OPEN SPACE OR OPEN AREA", AS USED IN THIS SECTION SHALL
   14  HAVE THE SAME MEANING AS PROVIDED FOR IN SECTION TWO HUNDRED FORTY-SEVEN
   15  OF THE  GENERAL  MUNICIPAL  LAW,  EXCEPT  AGRICULTURAL  LANDS  SHALL  BE
   16  EXCLUDED.
   17    3. NO REAL PROPERTY SHALL BE ENTITLED TO RECEIVE AN EXEMPTION PURSUANT
   18  TO  THIS  SECTION  IF  THE OWNER OR OPERATOR OF SUCH REAL PROPERTY SHALL
   19  RECEIVE OR MAY BE LAWFULLY ENTITLED TO RECEIVE ANY PECUNIARY PROFIT FROM
   20  THE USE OF SUCH REAL PROPERTY.
   21    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14751-01-2