Assembly Bill A1992

2013-2014 Legislative Session

Exempts certain easements from the real estate transfer tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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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2013-A1992 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1449-ee, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A3967
2011-2012: A1530
2015-2016: A2287
2017-2018: A740
2019-2020: A2081

2013-A1992 (ACTIVE) - Summary

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.

2013-A1992 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1992

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. CROUCH -- 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:

  Section 1. Subparagraph 1 of paragraph (j) of subdivision 2 of section
1449-ee  of the tax law, as added by chapter 114 of the laws of 1998, is
amended to read as follows:
  (1) agricultural, conservation, scenic, PUBLIC USE or  an  open  space
easement;  FOR  THE  PURPOSES  OF  THIS  SUBPARAGRAPH "PUBLIC USE" SHALL
INCLUDE, BUT NOT BE LIMITED TO, TRAILWAYS  AND  BICYCLE  PATHS  AND  THE
GRANTOR   OF   SUCH  PUBLIC  USE  EASEMENT  SHALL,  NOTWITHSTANDING  THE
PROVISIONS OF ANY OTHER LAW  TO  THE  CONTRARY,  BE  IMMUNE  FROM  CIVIL
LIABILITY  AND  ACTION  WITH  RESPECT TO ANY ACT OR OMISSION RELATING TO
SUCH EASEMENT,
  S 2. This act shall take effect immediately and  shall  apply  to  all
conveyances  of real property subject to a public use easement occurring
on and after such  date;  provided,  however,  that  the  amendments  to
subparagraph  1  of paragraph (j) of subdivision 2 of section 1449-ee of
the tax law made by section one of this act shall not affect the  repeal
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.
                                                           LBD06366-01-3


              

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