|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Mar 11, 2019||referred to local government|
senate Bill S4420
Current Bill Status - In Senate Committee Local Government Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S4420 (ACTIVE) - Details
S4420 (ACTIVE) - Sponsor Memo
BILL NUMBER: S4420 SPONSOR: CARLUCCI TITLE OF BILL: An act to amend the real property tax law, in relation to the taxable status date and the assessment of golf courses PURPOSE OR GENERAL IDEA OF BILL: The purpose of this legislation is to allow the passage of a local law in regards to the assessment of golf courses. SUMMARY OF PROVISIONS: 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 valu- ation shall be based upon the property's highest and best use rather than its current use. Such local law shall be passed no later than 60 days prior to the completion and filing of the first tentative assess- ment roll to which it is applicable.
S4420 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4420 2019-2020 Regular Sessions I N S E N A T E March 11, 2019 ___________ 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. LBD01904-01-9
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