Bill Text: NY A05118 | 2009-2010 | General Assembly | Amended

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Bill Title: Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2010, having an assessed value of $500,000 or less.

Spectrum: Partisan Bill (Republican 13-0)

Status: (Introduced - Dead) 2010-04-20 - held for consideration in real property taxation [A05118 Detail]

Download: New_York-2009-A05118-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        5118--A
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 10, 2009
                                      ___________
       Introduced by M. of A. GIGLIO, TOWNSEND, BURLING, KOLB, BARCLAY, BALL --
         Multi-Sponsored by -- M. of A. BACALLES, CROUCH, ERRIGO, HAWLEY, OAKS,
         O'MARA,  SCOZZAFAVA -- read once and referred to the Committee on Real
         Property Taxation -- recommitted to the  Committee  on  Real  Property
         Taxation  in  accordance  with  Assembly  Rule  3, sec. 2 -- committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee
       AN ACT to amend the real property tax law, in relation to granting a tax
         exemption to certain land owned by a conservation club or  a  rod  and
         gun club
         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 470 to read as follows:
    3    S  470.  CONSERVATION  CLUBS  AND  ROD AND GUN CLUBS. 1. REAL PROPERTY
    4  OWNED BY ANY CONSERVATION CLUB  OR  ROD  AND  GUN  CLUB  WHICH  (A)  WAS
    5  ACQUIRED  BY SUCH CLUB PRIOR TO JANUARY FIRST, TWO THOUSAND TEN, AND (B)
    6  HAS AN ASSESSED VALUE OF FIVE HUNDRED THOUSAND DOLLARS OR LESS, SHALL BE
    7  EXEMPT FROM TAXATION TO THE EXTENT OF ONE HUNDRED THOUSAND DOLLARS.
    8    2. THE EXEMPTION ESTABLISHED BY SUBDIVISION ONE OF THIS SECTION MAY BE
    9  GRANTED ONLY UPON APPLICATION BY THE OWNER OF THE  REAL  PROPERTY  ON  A
   10  FORM PRESCRIBED OR APPROVED BY THE STATE BOARD. THE APPLICATION SHALL BE
   11  FILED WITH THE ASSESSOR OF THE APPROPRIATE COUNTY, CITY, TOWN OR VILLAGE
   12  ON  OR  BEFORE  THE  TAXABLE  STATUS  DATE OF SUCH COUNTY, CITY, TOWN OR
   13  VILLAGE.
   14    3. THE PROVISIONS OF THIS SECTION SHALL APPLY TO ANY CONSERVATION CLUB
   15  OR ROD AND GUN CLUB REGARDLESS OF THE NUMBER OF MEMBERS.
   16    S 2. This act shall take effect immediately and shall  apply  to  real
   17  property having a taxable status date on or after such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05132-03-0