S T A T E O F N E W Y O R K
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S. 6920 A. 9811
S E N A T E - A S S E M B L Y
April 11, 2012
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IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to open spaces
and open areas
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 481-a to read as follows:
S 481-A. OPEN SPACES AND OPEN AREAS. 1. NOTWITHSTANDING ANY OTHER
PROVISION OF THIS CHAPTER, WHERE A LOCAL GOVERNMENT OR NOT-FOR-PROFIT,
TAX EXEMPT CONSERVATION ORGANIZATION PURSUANT TO THE NOT-FOR-PROFIT
CORPORATION LAW HAS ACQUIRED THE FEE OR ANY LESSER INTEREST, DEVELOPMENT
RIGHT, EASEMENT, COVENANT, OR OTHER CONTRACTUAL RIGHT IN REAL PROPERTY,
EXCEPT AGRICULTURAL LANDS, FOR OPEN SPACE OR OPEN AREA TO ACHIEVE THE
PURPOSES OF SECTION TWO HUNDRED FORTY-SEVEN OF THE GENERAL MUNICIPAL
LAW, SUCH REAL PROPERTY SHALL BE EXEMPT FROM TAXATION AND EXEMPT FROM
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS FOR AS LONG AS SUCH
REAL PROPERTY SHALL BE LIMITED TO USE FOR OPEN SPACE OR AN OPEN AREA.
2. THE TERM "OPEN SPACE OR OPEN AREA", AS USED IN THIS SECTION SHALL
HAVE THE SAME MEANING AS PROVIDED FOR IN SECTION TWO HUNDRED FORTY-SEVEN
OF THE GENERAL MUNICIPAL LAW, EXCEPT AGRICULTURAL LANDS SHALL BE
EXCLUDED.
3. NO REAL PROPERTY SHALL BE ENTITLED TO RECEIVE AN EXEMPTION PURSUANT
TO THIS SECTION IF THE OWNER OR OPERATOR OF SUCH REAL PROPERTY SHALL
RECEIVE OR MAY BE LAWFULLY ENTITLED TO RECEIVE ANY PECUNIARY PROFIT FROM
THE USE OF SUCH REAL PROPERTY.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14751-01-2