Bill Text: NY A02081 | 2019-2020 | General Assembly | Introduced

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Bill Title: Exempts public use easements from the real estate transfer tax and provides that the grantor of such easement shall be immune from civil liability and action with respect to any act or omission relating to such easement; defines "public use" for the purposes of this subparagraph.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A02081 Detail]

Download: New_York-2019-A02081-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2081
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 22, 2019
                                       ___________
        Introduced by M. of A. CROUCH, BLANKENBUSH, MORINELLO -- Multi-Sponsored
          by  --  M.  of  A. FINCH -- read once and referred to the Committee on
          Ways and Means
        AN ACT to amend the tax law, in relation to exempting certain  easements
          from the real estate transfer tax
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subparagraph 1 of paragraph (j) of subdivision 2 of section
     2  1449-ee of the tax law, as added by chapter 114 of the laws of 1998,  is
     3  amended to read as follows:
     4    (1)  agricultural,  conservation,  scenic, public use or an open space
     5  easement; for the purposes  of  this  subparagraph  "public  use"  shall
     6  include,  but  not  be  limited  to, trailways and bicycle paths and the
     7  grantor  of  such  public  use  easement  shall,   notwithstanding   the
     8  provisions  of  any  other  law  to  the  contrary, be immune from civil
     9  liability and action with respect to any act  or  omission  relating  to
    10  such easement,
    11    §  2.  This  act  shall take effect immediately and shall apply to all
    12  conveyances of real property subject to a public use easement  occurring
    13  on  and  after  such  date;  provided,  however,  that the amendments to
    14  subparagraph 1 of paragraph (j) of subdivision 2 of section  1449-ee  of
    15  the  tax law made by section one of this act shall not affect the repeal
    16  of such section and shall be deemed repealed therewith.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03060-01-9