S T A T E O F N E W Y O R K
________________________________________________________________________
8045
I N S E N A T E
March 22, 2018
___________
Introduced by Sen. CARLUCCI -- 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 the taxable
status date and the assessment of golf courses
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 302 of the real property tax law is amended by
adding a new subdivision 6 to read as follows:
6. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, AN
ASSESSING UNIT MAY PASS A LOCAL LAW TO PROVIDE THAT FOR THE ASSESSMENT
OF GOLF COURSES, THE ASSESSED VALUATION SHALL BE BASED UPON THE PROPER-
TY'S HIGHEST AND BEST USE RATHER THAN ITS CURRENT USE. SUCH LOCAL LAW
SHALL BE PASSED NO LATER THAN SIXTY DAYS PRIOR TO THE COMPLETION AND
FILING OF THE FIRST TENTATIVE ASSESSMENT ROLL TO WHICH IT IS APPLICABLE.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14436-01-8