senate Bill S2859A

2011-2012 Legislative Session

Provides a tax abatement for landowners allowing snowmobiling on such land

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2012 print number 2859a
amend and recommit to local government
Jan 04, 2012 referred to local government
Feb 02, 2011 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

view additional co-sponsors

S2859 - Bill Details

See Assembly Version of this Bill:
A9471
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §497, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S2916

S2859 - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S2859

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:
2009-10 S.2916/A.687
2007-08: A.813
2005-06: A.155
2003-04: A.1505

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
Immediately.

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

                                  2859

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 2, 2011
                               ___________

Introduced by Sens. DeFRANCISCO, GRIFFO, LARKIN, MAZIARZ, SEWARD -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Local Government

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 496 to read as follows:
  S  496.  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.
                                                           LBD01698-01-1

Co-Sponsors

view additional co-sponsors

S2859A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A9471
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §497, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S2916

S2859A (ACTIVE) - Bill Texts

view 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.

view 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 full text
download pdf
                    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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