S2859-2011 Actions

• Jan 5, 2012: PRINT NUMBER 2859A
• Jan 5, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Feb 2, 2011: REFERRED TO LOCAL GOVERNMENT

S2859-2011 Memo

BILL NUMBER:S2859

TITLE OF BILL:
An act
to amend the real property tax law, in relation to providing tax
abatement for private landowners who allow snowmobiling on such land

PURPOSE:
To maintain and expand the network of public snowmobile trails.

SUMMARY OF PROVISIONS:
The Real Property Tax Law is amended by adding
a new Section 496, which would provide a real property tax abatement
of ten percent to private landowners who allow the public to
snowmobile on their property. Such abatement is limited to the value
of the parcel exclusive of structures or improvements, and is only
for lands which are maintained as part of the State trail system. The
State shall reimburse the cost of the abatement.

JUSTIFICATION:
Snowmobiling has grown in popularity as a recreational
activity in New York State, and is a significant contributor to our
economy, supporting restaurants, lodging establishments, snowmobile
dealerships, and repair and supply firms. According to a study
commissioned by the New York State Snowmobile Association,
snowmobiling contributed $238.1 million to the state economy during
the 1996-97 winter season. An additional $118 million was spent by
households and equipment dealers sold $117 million in merchandise. An
estimate of indirect spending came to $476.2 million.

Central to this growth has been the development of a system of 8,000
miles of trails in New York which are open to the public. These
trails cross public and private lands, and are maintained by a
partnership of local clubs and government. The decline of open space
due to development pressures, concerns over liability issues and
other impacts on owners have made it difficult for the clubs which
maintain trails to convince private property owners to keep lands
available for snowmobiling. Permission to use such lands may be given
out of a sense on the part of the owner that they are helping local
businesses or neighbors, but otherwise nothing is received in return
for providing an economic and recreational benefit to their
communities. Currently there is no system or incentive by which a
county could exempt some property taxes for landowners who open their
property to snowmobiling.

This legislation would mitigate the current disincentive to landowners
by offering certain property owners providing access to their land
for recreational snowmobiling a tax abatement of ten percent. Such an
incentive would ensure that valuable private property, needed for
trails, would remain open and free to the public. By limiting the
program to trails which are eligible for funding under the Snowmobile

Trail Fund, it will encourage the development of free trails that
are readily accessible. The program would benefit both the public and
the State, as millions of dollars would be pumped into local
economies and the State would receive monies from the State Sales Tax.

LEGISLATIVE HISTORY:
2009-10  S.2916/A.687
2007-08: A.813
2005-06: A.155
2003-04: A.1505

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
Immediately.

S2859-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         2859
 2011-2012 Regular Sessions
 I N  SENATE
 February 2, 2011
 
 Introduced by Sens. DeFRANCISCO, GRIFFO, LARKIN, MAZIARZ, SEWARD -- read
 twice  and  ordered  printed,  and when printed to be committed to the
 Committee on Local Government
 

AN ACT to amend the real property tax law, in relation to providing  tax
 abatement for private landowners who allow snowmobiling on such land
 

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 496 to read as follows:

 

S  496.  REAL PROPERTY TAX ABATEMENT FOR PRIVATE LANDOWNERS IN CERTAIN
 INSTANCES. 1. A REAL PROPERTY TAX ABATEMENT  OF  TEN  PERCENT  SHALL  BE
 GRANTED TO PRIVATE LANDOWNERS WHO ALLOW THE PUBLIC TO SNOWMOBILE ON SUCH
 LAND.
 2.  THE  LANDOWNER  SHALL  APPLY  FOR  THE TAX ABATEMENT AUTHORIZED BY
 SUBDIVISION ONE OF THIS SECTION WITH THE TAX ASSESSOR'S  OFFICE  OF  THE
 COUNTY IN WHICH SUCH LAND IS LOCATED. THE TAX ASSESSOR SHALL GRANT A TAX
 ABATEMENT  OF  TEN PERCENT TO A LANDOWNER PURSUANT TO SUBDIVISION ONE OF
 THIS SECTION PROVIDED THAT  SUCH  ABATEMENT  SHALL  NOT  APPLY  TO  THAT
 PORTION  OF  TAXES  ASCRIBABLE  TO  STRUCTURES  OR IMPROVEMENTS UPON THE
 SUBJECT PARCEL AND FURTHER PROVIDED THAT SUCH ABATEMENT SHALL BE LIMITED
 TO THOSE PARCELS CROSSED BY A TRAIL WHICH IS  MAINTAINED  BY  A  COUNTY,
 CITY,  TOWN  OR VILLAGE AS PART OF A SYSTEM OF TRAILS ELIGIBLE FOR STATE
 AID PURSUANT TO SECTION 27.17 OF  THE  PARKS,  RECREATION  AND  HISTORIC
 PRESERVATION LAW.
 3.  THE  STATE  SHALL  REIMBURSE A COUNTY FOR THE AMOUNT OF ABATEMENTS
 GRANTED PURSUANT TO SUBDIVISION ONE OF THIS SECTION  PROVIDED,  HOWEVER,
 THAT  NO  FUNDS COLLECTED PURSUANT TO SECTION 21.07 OF THE PARKS, RECRE
 ATION AND HISTORIC PRESERVATION LAW SHALL BE USED FOR SUCH PURPOSE.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01698-01-1

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