Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; the percentage of exemption would be specified in the law or resolution; the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.
S T A T E O F N E W Y O R K
________________________________________________________________________
9417
I N A S S E M B L Y
(PREFILED)
January 6, 2010
___________
Introduced by M. of A. CAHILL, THIELE -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exempting from
taxation improvements on or to landing area of certain privately owned
airports
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 475 to read as follows:
S 475. AIRPORT IMPROVEMENTS. UPON THE ENACTMENT OF A LOCAL LAW OR
RESOLUTION BY THE GOVERNING BODY OF A CITY OR TOWN, SUBJECT TO PERMIS-
SIVE REFERENDUM, IMPROVEMENTS ON OR TO THE LANDING AREA OF A PRIVATELY-
OWNED AIRPORT WHICH GRANTS FREE USE OF ITS LANDING AREA TO THE PUBLIC
FOR TAKEOFF AND LANDING OF AIRCRAFT AND WHICH IS LISTED IN THE UNITED
STATES GOVERNMENT FLIGHT INFORMATION PUBLICATION AIRPORT/FACILITY DIREC-
TORY AS BEING OPEN TO THE PUBLIC SHALL BE EXEMPT FROM TAXATION TO THE
EXTENT PROVIDED FOR IN SUCH RESOLUTION. FOR THE PURPOSES OF THIS
SECTION LANDING AREA MEANS THE SURFACES OF AN AIRPORT ENCOMPASSED WITHIN
THE PRINCIPAL BOUNDARIES THAT ARE MAINTAINED AND AVAILABLE FOR TAKEOFF,
LANDING, TAXIING, AND OPEN AIR PARKING OF AN AIRCRAFT USING SAID
AIRPORT, ANY AIR NAVIGATION OR COMMUNICATIONS FACILITY ASSOCIATED WITH
THE AIRPORT AND ANY PASSENGER TERMINAL BUILDING AVAILABLE FOR PUBLIC USE
WITHOUT CHARGE. NO EXEMPTION SHALL BE GRANTED ON LAND AREAS USED FOR
CROP PRODUCTION OR OTHER PORTIONS OF THE AIRPORT COMPLEX FROM WHICH
INCOME IS DERIVED.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02072-01-9
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