senate Bill S2859A

Provides a tax abatement for landowners allowing snowmobiling on such land

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 02 / Feb / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 05 / Jan / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 05 / Jan / 2012
    • PRINT NUMBER 2859A

Summary

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.

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Bill Details

See Assembly Version of this Bill:
A9471
Versions:
S2859
S2859A
Legislative Cycle:
2011-2012
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง497, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S2916, S2916

Sponsor 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

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

                                 2859--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            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

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