Senate Bill S4244B

2015-2016 Legislative Session

Provides an income tax credit for certain landowners that provide recreational access for snowmobiling

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 03, 2016	print number 4244b
Jun 03, 2016	amend (t) and recommit to local government
Jan 28, 2016	print number 4244a
Jan 28, 2016	amend (t) and recommit to local government
Jan 06, 2016	referred to local government
Mar 11, 2015	referred to local government

Bill Amendments

Original

B (Active)

2015-S4244 - Details

See Assembly Version of this Bill:: A1452
Current Committee:: Senate Local Government
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A10015
2011-2012: A5487
2013-2014: A175
2017-2018: A4503, A4631
2019-2020: A5453
2021-2022: A4298

2015-S4244 - Summary

Provides an income tax credit for certain landowners that provide recreational access for snowmobiling.

2015-S4244 - Sponsor Memo

                                BILL NUMBER:S4244

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:

2011-2013- S.2859A.9471;
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

2015-S4244 - Bill Text download pdf

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

                                  4244

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 11, 2015
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- 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 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.
                                                           LBD09580-01-5

2015-S4244A - Details

See Assembly Version of this Bill:: A1452
Current Committee:: Senate Local Government
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A10015
2011-2012: A5487
2013-2014: A175
2017-2018: A4503, A4631
2019-2020: A5453
2021-2022: A4298

2015-S4244A - Summary

Provides an income tax credit for certain landowners that provide recreational access for snowmobiling.

2015-S4244A - Sponsor Memo

                                 BILL NUMBER:  S4244A

 TITLE OF BILL :

An act to amend the tax law and the state finance law, in relation to
providing an income tax credit for certain landowners that provide
recreational access for snowmobiling

 PURPOSE :

To maintain and expand the network of public snowmobile trails in New
York State.

 SUMMARY OF PROVISIONS :

Section 606 of the Real Property Tax Law is amended by adding a new
Sub Section n-2, which would provide an income tax credit of ten cents
per linear foot 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 property owner could
benefit for opening 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 small tax credit. Such an incentive would
facilitate 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 additional funds from the State Sales Tax.

 LEGISLATIVE HISTORY :

2011-2013 - S.2859/A.9471;
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 :
1st of January

2015-S4244A - Bill Text download pdf

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

                                 4244--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 11, 2015
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- 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 tax law and the state finance law, in relation to
  providing an income tax credit for  certain  landowners  that  provide
  recreational access for snowmobiling

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Section 606 of the tax law is  amended  by  adding  a  new
subsection (n-2) to read as follows:
  (N-2)  CREDIT FOR CERTAIN LANDOWNERS WHO ALLOW SNOWMOBILE ACCESS.  (1)
AN INDIVIDUAL TAXPAYER WHO MEETS THE ELIGIBILITY STANDARDS IN  PARAGRAPH
TWO  OF  THIS  SUBSECTION  SHALL  BE  ALLOWED A CREDIT AGAINST THE TAXES
IMPOSED BY THIS ARTICLE IN THE AMOUNT SPECIFIED IN  PARAGRAPH  THREE  OF
THIS SUBSECTION.
  (2)  TO  BE ELIGIBLE FOR THE CREDIT, THE TAXPAYER (OR TAXPAYERS FILING
JOINT RETURNS) ON THE PERSONAL INCOME TAX RETURN MUST  ALLOW  SNOWMOBILE
ACCESS IN THE FORM OF A STATE-FUNDED SNOWMOBILE TRAIL OR PORTION THEREOF
ON  PROPERTY  OWNED BY THE TAXPAYER THAT EITHER RECEIVES AN AGRICULTURAL
ASSESSMENT UNDER SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF  THE
AGRICULTURE  AND  MARKETS  LAW  OR IS ELIGIBLE FOREST LAND UNDER SECTION
FOUR HUNDRED EIGHTY-A OF THE REAL PROPERTY TAX LAW.
  (3) A TAXPAYER SHALL BE ALLOWED A CREDIT EQUAL TO TEN CENTS PER LINEAR
FOOT OF STATE-FUNDED SNOWMOBILE TRAIL ON ELIGIBLE PROPERTY  PURSUANT  TO
PARAGRAPH TWO OF THIS SUBSECTION.
  S  2.  Paragraph  (d)  of  subdivision  6 of section 92-s of the state
finance law, as amended by section 13 of part E of  chapter  61  of  the
laws of 2000, is amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09580-02-6

S. 4244--A                          2

  (d) Moneys from the open space account shall be available, pursuant to
appropriation,  for any open space land conservation project, bio-diver-
sity stewardship and research pursuant to chapter  five  hundred  fifty-
four  of  the laws of nineteen hundred ninety-three, for the purposes of
agricultural and farmland protection activities as authorized by article
twenty-five-AAA  of  the agriculture and markets law, FOR SUPPORT OF THE
LANDOWNER SNOWMOBILE ACCESS TAX CREDIT PURSUANT TO SUBSECTION  (N-2)  OF
SECTION  SIX  HUNDRED SIX OF THE TAX LAW, non-point source abatement and
control projects  pursuant  to  section  17-1409  of  the  environmental
conservation law and section eleven-b of the soil and water conservation
districts  law,  for  Long  Island Central Pine Barrens area planning or
Long Island south shore estuary reserve planning pursuant to title thir-
teen of article fifty-four of the environmental  conservation  law,  and
for operation and management of the Albany Pine Bush preserve commission
pursuant  to  subdivision  two  of  section 54-0303 of the environmental
conservation law.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
taxable years beginning on or after such date; provided,  however,  that
the  department  of  taxation  and finance is authorized and directed to
promulgate rules and regulations necessary for the timely implementation
of this act on or before such effective date.

co-Sponsors

2015-S4244B (ACTIVE) - Details

See Assembly Version of this Bill:: A1452
Current Committee:: Senate Local Government
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A10015
2011-2012: A5487
2013-2014: A175
2017-2018: A4503, A4631
2019-2020: A5453
2021-2022: A4298

2015-S4244B (ACTIVE) - Summary

Provides an income tax credit for certain landowners that provide recreational access for snowmobiling.

2015-S4244B (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4244B

 TITLE OF BILL :

An act to amend the tax law, in relation to providing an income tax
credit for certain landowners that provide recreational access for
snowmobiling

 PURPOSE :

To maintain and expand the network of public snowmobile trails in New
York State.

 SUMMARY OF PROVISIONS :

Section 606 of the Real Property Tax Law is amended by adding a new
Sub Section n-2, which would provide an income tax credit of ten cents
per linear foot 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 property owner
could benefit for opening 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 small tax credit. Such an incentive would
facilitate 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 additional funds from the State Sales Tax.

 LEGISLATIVE HISTORY :

2011-2013 - S.2859/A.9471;
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 :
1st of January

2015-S4244B (ACTIVE) - Bill Text download pdf

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

                                 4244--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 11, 2015
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- 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 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation  to  providing  an  income  tax
  credit  for  certain  landowners  that provide recreational access for
  snowmobiling

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.    Section  606  of the tax law is amended by adding a new
subsection (n-2) to read as follows:
  (N-2) CREDIT FOR CERTAIN LANDOWNERS WHO ALLOW SNOWMOBILE ACCESS.   (1)
AN  INDIVIDUAL TAXPAYER WHO MEETS THE ELIGIBILITY STANDARDS IN PARAGRAPH
TWO OF THIS SUBSECTION SHALL BE  ALLOWED  A  CREDIT  AGAINST  THE  TAXES
IMPOSED  BY  THIS  ARTICLE IN THE AMOUNT SPECIFIED IN PARAGRAPH THREE OF
THIS SUBSECTION.
  (2) TO BE ELIGIBLE FOR THE CREDIT, THE TAXPAYER (OR  TAXPAYERS  FILING
JOINT  RETURNS)  ON THE PERSONAL INCOME TAX RETURN MUST ALLOW SNOWMOBILE
ACCESS IN THE FORM OF A STATE-FUNDED SNOWMOBILE TRAIL OR PORTION THEREOF
ON PROPERTY OWNED BY THE TAXPAYER THAT EITHER RECEIVES  AN  AGRICULTURAL
ASSESSMENT  UNDER SECTION THREE HUNDRED FIVE OR THREE HUNDRED SIX OF THE
AGRICULTURE AND MARKETS LAW OR IS ELIGIBLE  FOREST  LAND  UNDER  SECTION
FOUR HUNDRED EIGHTY-A OF THE REAL PROPERTY TAX LAW.
  (3) A TAXPAYER SHALL BE ALLOWED A CREDIT EQUAL TO TEN CENTS PER LINEAR
FOOT  OF  STATE-FUNDED SNOWMOBILE TRAIL ON ELIGIBLE PROPERTY PURSUANT TO
PARAGRAPH TWO OF THIS SUBSECTION.
  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 and shall apply to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09580-04-6

S. 4244--B                          2

taxable years beginning on or after such date; provided,  however,  that
the  department  of  taxation  and finance is authorized and directed to
promulgate rules and regulations necessary for the timely implementation
of this act on or before such effective date.

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Senate Bill S4244B

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2015-S4244 - Details

2015-S4244 - Summary

2015-S4244 - Sponsor Memo

2015-S4244 - Bill Text download pdf

2015-S4244A - Details

2015-S4244A - Summary

2015-S4244A - Sponsor Memo

2015-S4244A - Bill Text download pdf

co-Sponsors

2015-S4244B (ACTIVE) - Details

2015-S4244B (ACTIVE) - Summary

2015-S4244B (ACTIVE) - Sponsor Memo

2015-S4244B (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S4244B

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Sponsored By

John A. DeFrancisco

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2015-S4244 - Details

2015-S4244 - Summary

2015-S4244 - Sponsor Memo

2015-S4244 - Bill Text download pdf

2015-S4244A - Details

2015-S4244A - Summary

2015-S4244A - Sponsor Memo

2015-S4244A - Bill Text download pdf

co-Sponsors

Patty Ritchie

Catharine Young

2015-S4244B (ACTIVE) - Details

2015-S4244B (ACTIVE) - Summary

2015-S4244B (ACTIVE) - Sponsor Memo

2015-S4244B (ACTIVE) - Bill Text download pdf

Comments