Provides a tax abatement of 10% for landowners allowing snowmobiling on such land; such abatement limited to those parcels crossed by a trail which is maintained by a county, city, town or village as a part of a system of trails and eligible for aid pursuant to the parks, recreation and historic preservation law.

---

S2859A-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

S2859A-2011 Memo

BILL NUMBER:S2859A

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 497, 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: 2009-2010-S.2916/A.687;
2007-2008: A.813; 2005-2006: A.155; 2003-2004: A.1505.

FISCAL IMPLICATIONS: To be determined


EFFECTIVE DATE: Immediately

S2859A-2011 Text

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

                                   2859--A

                         2011-2012 Regular Sessions

                              I N  SENATE

                              February 2, 2011
                                 ___________

  Introduced  by  Sens.  DeFRANCISCO,  GRIFFO,  LARKIN,  MAZIARZ,  O'MARA,
    SEWARD, YOUNG -- read twice and ordered printed, and when  printed  to
    be  committed  to  the Committee on Local Government -- recommitted to
    the Committee on Local Government in accordance with  Senate  Rule  6,
    sec.  8  --  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 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 497 to read as follows:

    S  497.  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.
                                                             LBD01698-02-2