Bill Text: NY A00121 | 2009-2010 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2011-01-05 - referred to real property taxation [A00121 Detail]

Download: New_York-2009-A00121-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          121
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  M. of A. CAHILL, THIELE -- read once and referred to the
         Committee on Real Property Taxation
       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:
    1    Section  1.  The  real  property  tax  law  is amended by adding a new
    2  section 475 to read as follows:
    3    S 475. AIRPORT IMPROVEMENTS. UPON THE ENACTMENT  OF  A  LOCAL  LAW  OR
    4  RESOLUTION  BY  THE GOVERNING BODY OF A CITY OR TOWN, SUBJECT TO PERMIS-
    5  SIVE REFERENDUM, IMPROVEMENTS ON OR TO THE LANDING AREA OF A  PRIVATELY-
    6  OWNED  AIRPORT  WHICH  GRANTS FREE USE OF ITS LANDING AREA TO THE PUBLIC
    7  FOR TAKEOFF AND LANDING OF AIRCRAFT AND WHICH IS LISTED  IN  THE  UNITED
    8  STATES GOVERNMENT FLIGHT INFORMATION PUBLICATION AIRPORT/FACILITY DIREC-
    9  TORY  AS  BEING  OPEN TO THE PUBLIC SHALL BE EXEMPT FROM TAXATION TO THE
   10  EXTENT PROVIDED FOR IN SUCH  RESOLUTION.    FOR  THE  PURPOSES  OF  THIS
   11  SECTION LANDING AREA MEANS THE SURFACES OF AN AIRPORT ENCOMPASSED WITHIN
   12  THE  PRINCIPAL BOUNDARIES THAT ARE MAINTAINED AND AVAILABLE FOR TAKEOFF,
   13  LANDING, TAXIING, AND  OPEN  AIR  PARKING  OF  AN  AIRCRAFT  USING  SAID
   14  AIRPORT,  ANY  AIR NAVIGATION OR COMMUNICATIONS FACILITY ASSOCIATED WITH
   15  THE AIRPORT AND ANY PASSENGER TERMINAL BUILDING AVAILABLE FOR PUBLIC USE
   16  WITHOUT CHARGE. NO EXEMPTION SHALL BE GRANTED ON  LAND  AREAS  USED  FOR
   17  CROP  PRODUCTION  OR  OTHER  PORTIONS  OF THE AIRPORT COMPLEX FROM WHICH
   18  INCOME IS DERIVED.
   19    S 2. This act shall take effect on the first of January next  succeed-
   20  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.
                                                                  LBD00887-01-1