S T A T E O F N E W Y O R K
________________________________________________________________________
1102
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. SAYWARD, P. LOPEZ -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law and the general obligations law, in relation
to the use of lands for recreational activities and an income tax
deduction for certain landowners
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (d) of section 615 of the tax law is amended by
adding a new paragraph 5 to read as follows:
(5) ONE HUNDRED DOLLARS PLUS AN ADDITIONAL TWO HUNDRED DOLLARS FOR
EACH 0.5 MILES OF TRAIL ON TAXPAYER OWNED LAND WHICH SUCH TAXPAYER MAKES
AVAILABLE FOR RECREATIONAL USE AS PART OF A LOCAL, NATIONAL, STATE OR
REGIONAL TRAIL SYSTEM PURSUANT TO SECTION 9-103 OF THE GENERAL OBLI-
GATIONS LAW.
S 2. Section 9-103 of the general obligations law, as amended by chap-
ter 408 of the laws of 1979, paragraph a of subdivision 1 as separately
amended by chapters 141 and 286 of the laws of 1984 and paragraph c of
subdivision 1 as added by chapter 174 of the laws of 1980, is amended to
read as follows:
S 9-103. No duty to keep premises safe for certain uses; responsibil-
ity for acts of such users. 1. Except as provided in subdivision two,
a. an owner, lessee or occupant of premises, whether or not posted as
provided in section 11-2111 of the environmental conservation law, owes
no duty to keep the premises safe for entry or use by others for hunt-
ing, fishing, organized gleaning as defined in section seventy-one-y of
the agriculture and markets law, canoeing, boating, trapping, hiking,
cross-country skiing, tobogganing, sledding, speleological activities,
horseback riding, bicycle riding, hang gliding, motorized vehicle opera-
tion for recreational purposes, snowmobile operation, cutting or gather-
ing of wood for non-commercial purposes [or], training of dogs, OR MADE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03431-01-9
A. 1102 2
AVAILABLE ANNUALLY FOR RECREATIONAL USE AS PART OF A LOCAL, NATIONAL,
STATE, OR REGIONAL TRAIL SYSTEM, or to give warning of any hazardous
condition or use of or structure or activity on such premises to persons
entering for such purposes;
b. an owner, lessee or occupant of premises who gives permission to
another to pursue any such activities upon such premises does not there-
by (1) extend any assurance that the premises are safe for such purpose,
or (2) constitute the person to whom permission is granted an invitee to
whom a duty of care is owed, or (3) assume responsibility for or incur
liability for any injury to person or property caused by any act of
persons to whom the permission is granted.
c. an owner, lessee or occupant of a farm, as defined in section six
hundred seventy-one of the labor law, whether or not posted as provided
in section 11-2111 of the environmental conservation law, owes no duty
to keep such farm safe for entry or use by a person who enters or
remains in or upon such farm without consent or privilege, or to give
warning of any hazardous condition or use of or structure or activity on
such farm to persons so entering or remaining. This shall not be inter-
preted, or construed, as a limit on liability for acts of gross negli-
gence in addition to those other acts referred to in subdivision two of
this section.
2. This section does not limit the liability which would otherwise
exist
a. for willful or malicious failure to guard, or to warn against, a
dangerous condition, use, structure or activity NOT RELATED TO ACTIVITY
PERMITTED PURSUANT TO PARAGRAPH FIVE OF SUBSECTION (D) OF SECTION SIX
HUNDRED FIFTEEN OF THE TAX LAW WHEREIN SUCH LIABILITY WOULD BE LIMITED
TO WILLFUL OR MALICIOUS CREATION OR PERPETUATION OF A DANGEROUS CONDI-
TION, USE OR STRUCTURE; or
b. for injury suffered in any case where permission to pursue any of
the activities enumerated in this section was granted for a consider-
ation other than the consideration, if any, paid to said landowner by
the state or federal government OTHER THAN A DEDUCTION PURSUANT TO PARA-
GRAPH FIVE OF SUBSECTION (D) OF SECTION SIX HUNDRED FIFTEEN OF THE TAX
LAW, or permission to train dogs was granted for a consideration other
than that provided for in section 11-0925 of the environmental conserva-
tion law; or
c. for injury caused, by acts of persons to whom permission to pursue
any of the activities enumerated in this section was granted, to other
persons as to whom the person granting permission, or the owner, lessee
or occupant of the premises, owed a duty to keep the premises safe or to
warn of danger.
3. Nothing in this section creates a duty of care or ground of liabil-
ity for injury to person or property.
S 3. This act shall take effect on the one hundred eightieth day after
it shall have become a law.