Senate Bill S2227

2021-2022 Legislative Session

Authorizes assessing units to provide a real property tax exemption for private airports

download bill text pdf

Sponsored By

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

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2021-S2227 (ACTIVE) - Details

See Assembly Version of this Bill:
A1134
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add §475, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A9417
2011-2012: A121
2013-2014: A1140
2015-2016: A2202
2017-2018: A84
2019-2020: S9106, A177
2023-2024: S2269

2021-S2227 (ACTIVE) - Summary

Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; the percentage of exemption would be specified in the law or resolution; the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.

2021-S2227 (ACTIVE) - Sponsor Memo

2021-S2227 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2227
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2021
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation to exempting from
   taxation improvements on or to landing area of certain privately owned
   airports

   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 475 to read as follows:
   § 475. AIRPORT IMPROVEMENTS. UPON THE ENACTMENT  OF  A  LOCAL  LAW  OR
 RESOLUTION  BY  THE GOVERNING BODY OF A CITY OR TOWN, SUBJECT TO PERMIS-
 SIVE REFERENDUM, IMPROVEMENTS ON OR TO THE LANDING AREA OF A  PRIVATELY-
 OWNED  AIRPORT  WHICH  GRANTS FREE USE OF ITS LANDING AREA TO THE PUBLIC
 FOR TAKEOFF AND LANDING OF AIRCRAFT AND WHICH IS LISTED  IN  THE  UNITED
 STATES GOVERNMENT FLIGHT INFORMATION PUBLICATION AIRPORT/FACILITY DIREC-
 TORY  AS  BEING  OPEN TO THE PUBLIC SHALL BE EXEMPT FROM TAXATION TO THE
 EXTENT PROVIDED FOR IN SUCH  RESOLUTION.    FOR  THE  PURPOSES  OF  THIS
 SECTION LANDING AREA MEANS THE SURFACES OF AN AIRPORT ENCOMPASSED WITHIN
 THE  PRINCIPAL BOUNDARIES THAT ARE MAINTAINED AND AVAILABLE FOR TAKEOFF,
 LANDING, TAXIING, AND  OPEN  AIR  PARKING  OF  AN  AIRCRAFT  USING  SAID
 AIRPORT,  ANY  AIR NAVIGATION OR COMMUNICATIONS FACILITY ASSOCIATED WITH
 THE AIRPORT AND ANY PASSENGER TERMINAL BUILDING AVAILABLE FOR PUBLIC USE
 WITHOUT CHARGE. NO EXEMPTION SHALL BE GRANTED ON  LAND  AREAS  USED  FOR
 CROP  PRODUCTION  OR  OTHER  PORTIONS  OF THE AIRPORT COMPLEX FROM WHICH
 INCOME IS DERIVED.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01352-01-1

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