S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2227
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2021
                                ___________
 
 Introduced  by  Sen. HELMING -- 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 exempting from
   taxation improvements on or to landing area of certain privately owned
   airports
   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 475 to read as follows:
   § 475. AIRPORT IMPROVEMENTS. UPON THE ENACTMENT  OF  A  LOCAL  LAW  OR
 RESOLUTION  BY  THE GOVERNING BODY OF A CITY OR TOWN, SUBJECT TO PERMIS-
 SIVE REFERENDUM, IMPROVEMENTS ON OR TO THE LANDING AREA OF A  PRIVATELY-
 OWNED  AIRPORT  WHICH  GRANTS FREE USE OF ITS LANDING AREA TO THE PUBLIC
 FOR TAKEOFF AND LANDING OF AIRCRAFT AND WHICH IS LISTED  IN  THE  UNITED
 STATES GOVERNMENT FLIGHT INFORMATION PUBLICATION AIRPORT/FACILITY DIREC-
 TORY  AS  BEING  OPEN TO THE PUBLIC SHALL BE EXEMPT FROM TAXATION TO THE
 EXTENT PROVIDED FOR IN SUCH  RESOLUTION.    FOR  THE  PURPOSES  OF  THIS
 SECTION LANDING AREA MEANS THE SURFACES OF AN AIRPORT ENCOMPASSED WITHIN
 THE  PRINCIPAL BOUNDARIES THAT ARE MAINTAINED AND AVAILABLE FOR TAKEOFF,
 LANDING, TAXIING, AND  OPEN  AIR  PARKING  OF  AN  AIRCRAFT  USING  SAID
 AIRPORT,  ANY  AIR NAVIGATION OR COMMUNICATIONS FACILITY ASSOCIATED WITH
 THE AIRPORT AND ANY PASSENGER TERMINAL BUILDING AVAILABLE FOR PUBLIC USE
 WITHOUT CHARGE. NO EXEMPTION SHALL BE GRANTED ON  LAND  AREAS  USED  FOR
 CROP  PRODUCTION  OR  OTHER  PORTIONS  OF THE AIRPORT COMPLEX FROM WHICH
 INCOME IS DERIVED.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01352-01-1