S T A T E   O F   N E W   Y O R K
________________________________________________________________________
                                  1991
                       2015-2016 Regular Sessions
                            I N  S E N A T E
                            January 21, 2015
                               ___________
Introduced  by  Sen.  YOUNG  -- 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 granting a tax
  exemption to certain land owned by a conservation club or  a  rod  and
  gun club
  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 471 to read as follows:
  S  471.  CONSERVATION  CLUBS  AND  ROD AND GUN CLUBS. 1. REAL PROPERTY
OWNED BY ANY CONSERVATION CLUB  OR  ROD  AND  GUN  CLUB  WHICH  (A)  WAS
ACQUIRED  BY  SUCH CLUB PRIOR TO JANUARY FIRST, TWO THOUSAND ELEVEN, AND
(B) HAS AN ASSESSED VALUE OF FIVE  HUNDRED  THOUSAND  DOLLARS  OR  LESS,
SHALL  BE  EXEMPT  FROM  TAXATION  TO THE EXTENT OF ONE HUNDRED THOUSAND
DOLLARS.
  2. THE EXEMPTION ESTABLISHED BY SUBDIVISION ONE OF THIS SECTION MAY BE
GRANTED ONLY UPON APPLICATION BY THE OWNER OF THE  REAL  PROPERTY  ON  A
FORM  PRESCRIBED  OR APPROVED BY THE COMMISSIONER. THE APPLICATION SHALL
BE FILED WITH THE ASSESSOR OF THE  APPROPRIATE  COUNTY,  CITY,  TOWN  OR
VILLAGE  ON OR BEFORE THE TAXABLE STATUS DATE OF SUCH COUNTY, CITY, TOWN
OR VILLAGE.
  3. THE PROVISIONS OF THIS SECTION SHALL APPLY TO ANY CONSERVATION CLUB
OR ROD AND GUN CLUB REGARDLESS OF THE NUMBER OF MEMBERS.
  S 2. This act shall take effect immediately and shall  apply  to  real
property having a taxable status date on or after such date.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06166-01-5