New York State Assembly

Bill No.:  

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

---

S08045 Summary:

BILL NO	S08045
SAME AS	SAME AS A09677
SPONSOR	CARLUCCI
COSPNSR
MLTSPNSR
Amd §302, RPT L
Provides that 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 property's highest and best use rather than its current use.

Go to top    

---

S08045 Actions:

BILL NO	S08045
03/22/2018	REFERRED TO LOCAL GOVERNMENT

Go to top

---

S08045 Committee Votes:

Go to top

---

S08045 Floor Votes:

Go to top

---

S08045 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8045
 
                    IN SENATE
 
                                     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:

     1    Section 1. Section 302 of the real property  tax  law  is  amended  by
     2  adding a new subdivision 6 to read as follows:
     3    6.  Notwithstanding  any  other  provision  of law to the contrary, an
     4  assessing unit may pass a local law to provide that for  the  assessment
     5  of  golf courses, the assessed valuation shall be based upon the proper-
     6  ty's highest and best use rather than its current use.  Such  local  law
     7  shall  be  passed  no  later than sixty days prior to the completion and
     8  filing of the first tentative assessment roll to which it is applicable.
     9    § 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

Go to top