NY State Senate Bill 2015-S2114

Senate Bill S2114

2015-2016 Legislative Session

Provides a tax exemption from certain taxes for open spaces and open areas owned by a local government or not-for-profit corporation

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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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to local government
Jan 21, 2015	referred to local government

2015-S2114 (ACTIVE) - Details

See Assembly Version of this Bill:: A3044
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §481-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S6920, A9811
2013-2014: S2279, A2392

2015-S2114 (ACTIVE) - Summary

Provides that where a local government or not-for-profit tax exempt conservation organization has acquired open space or open area, such property shall be exempt from taxation and special ad valorem levies and special assessments as long as such property is used for open space or open areas.

2015-S2114 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2114

TITLE OF BILL:

An act to amend the real property tax law, in relation to open spaces
and open areas

PURPOSE:

Provides a tax exemption from certain taxes for open spaces and open
areas owned by a local government or not-for-profit, tax exempt
conservation organization pursuant to the not-for-profit corporation
law.

SUMMARY OF PROVISIONS:

The real property tax law is amended by adding a new section 481-a to
provide a tax exemption from certain taxes for open spaces and open
areas owned by a local government for not-for-profit, tax exempt
conservation organization pursuant to the not-for-profit corporation
law.

The term "open space or open area" will have the same meaning as
provided for in section two hundred forty-seven of the general
municipal law, except agricultural lands shall be excluded.

No real property shall be entitled to an exemption if the owner or
operator of such real property shall receive or be lawfully entitled
to receive any pecuniary profit from the use of real property.

JUSTIFICATION:

As undeveloped land is becoming more and more scarce throughout
communities of New York State, it is important to continue to
encourage the preservation of open space. This legislation provides
that where a local government or not-for-profit, tax exempt
conservation organization pursuant to the not-for-profit corporation
law has acquired the fee or any lesser interest, development right,
easement, covenant or other contractual right in real property, not
including agricultural lands, for open space or open area, such real
property will be exempt from taxation and exempt from special ad
valorem levies and special assessments for as long as such real
property shall be limited to use for open space or an open area. An
open space or an open area would be defined in this section as any
space or area characterized by (1) natural scenic beauty or (2) whose
existing openness, natural condition or present state of use, if
retained, would enhance the present or potential value of abutting or
surrounding urban development or would maintain or enhance the
conservation of natural or scenic resources.

This legislation would further provide that no real property shall be
entitled to receive an exemption pursuant to this section if the owner
or operator of such real property shall receive or may be lawfully
entitled to receive any pecuniary profit from the use of such real
property.

LEGISLATIVE HISTORY:


2013-14 S2279/A.2392;
2012 S.6920

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

Immediately.

2015-S2114 (ACTIVE) - Bill Text download pdf

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

    S. 2114                                                  A. 3044

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 21, 2015
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation  to  open  spaces
  and open areas

  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 481-a to read as follows:
  S  481-A.  OPEN  SPACES  AND  OPEN AREAS. 1. NOTWITHSTANDING ANY OTHER
PROVISION OF THIS CHAPTER, WHERE A LOCAL GOVERNMENT  OR  NOT-FOR-PROFIT,
TAX  EXEMPT  CONSERVATION  ORGANIZATION  PURSUANT  TO THE NOT-FOR-PROFIT
CORPORATION LAW HAS ACQUIRED THE FEE OR ANY LESSER INTEREST, DEVELOPMENT
RIGHT, EASEMENT, COVENANT, OR OTHER CONTRACTUAL RIGHT IN REAL  PROPERTY,
EXCEPT  AGRICULTURAL  LANDS,  FOR OPEN SPACE OR OPEN AREA TO ACHIEVE THE
PURPOSES OF SECTION TWO HUNDRED FORTY-SEVEN  OF  THE  GENERAL  MUNICIPAL
LAW,  SUCH  REAL  PROPERTY SHALL BE EXEMPT FROM TAXATION AND EXEMPT FROM
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS FOR AS  LONG  AS  SUCH
REAL PROPERTY SHALL BE LIMITED TO USE FOR OPEN SPACE OR AN OPEN AREA.
  2.  THE  TERM "OPEN SPACE OR OPEN AREA", AS USED IN THIS SECTION SHALL
HAVE THE SAME MEANING AS PROVIDED FOR IN SECTION TWO HUNDRED FORTY-SEVEN
OF THE  GENERAL  MUNICIPAL  LAW,  EXCEPT  AGRICULTURAL  LANDS  SHALL  BE
EXCLUDED.
  3. NO REAL PROPERTY SHALL BE ENTITLED TO RECEIVE AN EXEMPTION PURSUANT
TO  THIS  SECTION  IF  THE OWNER OR OPERATOR OF SUCH REAL PROPERTY SHALL
RECEIVE OR MAY BE LAWFULLY ENTITLED TO RECEIVE ANY PECUNIARY PROFIT FROM
THE USE OF SUCH REAL PROPERTY.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00960-01-5

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