Senate Bill S2916

                                 BILL NUMBER:  S2916

 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 :
2007-2008: A.813 - Referred to Assembly Real Property Taxation
Committee. 2005-2006: A.155 - Referred to Assembly Real Property
Taxation Committee.  2003-2004: A.1505 - Referred to Assembly Real
Property Taxation Committee.

 FISCAL IMPLICATIONS :
To be determined

 EFFECTIVE DATE :
Immediately.