Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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---|---|
Jan 08, 2014 |
referred to local government |
Jan 15, 2013 |
referred to local government |
Senate Bill S2279
2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Local Government Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2013-S2279 (ACTIVE) - Details
2013-S2279 (ACTIVE) - Summary
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.
2013-S2279 (ACTIVE) - Sponsor Memo
BILL NUMBER:S2279 TITLE OF BILL: An act to amend the real property tax law, in relation to open spaces and open areas PURPOSE: Provides a tax exemption from certain taxes for open spaces and open areas owned by a local government or not-for-profit, tax exempt conservation organization pursuant to the not-for-profit corporation law. SUMMARY OF PROVISIONS: The real property tax law is amended by adding a new section 481-a to provide a tax exemption from certain taxes for open spaces and open areas owned by a local government for not-for-profit, tax exempt conservation organization pursuant to the not-for-profit corporation law. The term "open space or open area" will have the same meaning as provided for in section two hundred forty-seven of the general municipal law, except agricultural lands shall be excluded. No real property shall be entitled to an exemption if the owner or operator of such real property shall receive or be lawfully entitled to receive any pecuniary profit from the use of real property. JUSTIFICATION: As undeveloped land is becoming more and more scarce throughout communities of New York State, it is important to continue
2013-S2279 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 2279 A. 2392 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y January 15, 2013 ___________ 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: Section 1. The real property tax law is amended by adding a new section 481-a to read as follows: S 481-A. OPEN SPACES AND OPEN AREAS. 1. NOTWITHSTANDING ANY OTHER PROVISION OF THIS CHAPTER, WHERE A LOCAL GOVERNMENT OR NOT-FOR-PROFIT, TAX EXEMPT CONSERVATION ORGANIZATION PURSUANT TO THE NOT-FOR-PROFIT CORPORATION LAW HAS ACQUIRED THE FEE OR ANY LESSER INTEREST, DEVELOPMENT RIGHT, EASEMENT, COVENANT, OR OTHER CONTRACTUAL RIGHT IN REAL PROPERTY, EXCEPT AGRICULTURAL LANDS, FOR OPEN SPACE OR OPEN AREA TO ACHIEVE THE PURPOSES OF SECTION TWO HUNDRED FORTY-SEVEN OF THE GENERAL MUNICIPAL LAW, SUCH REAL PROPERTY SHALL BE EXEMPT FROM TAXATION AND EXEMPT FROM SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS FOR AS LONG AS SUCH REAL PROPERTY SHALL BE LIMITED TO USE FOR OPEN SPACE OR AN OPEN AREA. 2. THE TERM "OPEN SPACE OR OPEN AREA", AS USED IN THIS SECTION SHALL HAVE THE SAME MEANING AS PROVIDED FOR IN SECTION TWO HUNDRED FORTY-SEVEN OF THE GENERAL MUNICIPAL LAW, EXCEPT AGRICULTURAL LANDS SHALL BE EXCLUDED. 3. NO REAL PROPERTY SHALL BE ENTITLED TO RECEIVE AN EXEMPTION PURSUANT TO THIS SECTION IF THE OWNER OR OPERATOR OF SUCH REAL PROPERTY SHALL RECEIVE OR MAY BE LAWFULLY ENTITLED TO RECEIVE ANY PECUNIARY PROFIT FROM THE USE OF SUCH REAL PROPERTY. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03499-01-3
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