S T A T E O F N E W Y O R K
________________________________________________________________________
5810
2013-2014 Regular Sessions
I N S E N A T E
June 17, 2013
___________
Introduced by Sen. SQUADRON -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to a privately
owned vacant property temporary public benefit use exemption
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. PRIVATELY OWNED VACANT PROPERTY TEMPORARY PUBLIC BENEFIT USE
EXEMPTION. 1. NOTWITHSTANDING ANY OTHER PROVISION OF THIS CHAPTER, WHERE
PRIVATELY OWNED VACANT PROPERTY IS TEMPORARILY USED FOR THE PUBLIC BENE-
FIT IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE SUCH PROPERTY
MAY BE EXEMPT FROM TAXATION AND AD VALOREM LEVIES FOR AS LONG AS SUCH
REAL PROPERTY SHALL BE LIMITED TO USE FOR THE PUBLIC BENEFIT FOR A MINI-
MUM OF TWENTY HOURS A WEEK IN THE MONTHS OF NOVEMBER THROUGH MARCH AND
TWENTY-FIVE HOURS A WEEK IN THE MONTHS OF APRIL THROUGH OCTOBER.
2. THE TERM "PUBLIC BENEFIT", AS USED IN THIS SECTION SHALL INCLUDE,
BUT NOT BE LIMITED TO, OPEN SPACES, COMMUNITY GARDENS, URBAN FARMS AND
POP-UP PARKS.
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 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.
LBD11158-01-3