Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2025, having an assessed value of $500,000 or less.
STATE OF NEW YORK
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4704
2025-2026 Regular Sessions
IN ASSEMBLY
February 4, 2025
___________
Introduced by M. of A. SEMPOLINSKI -- read once and referred to the
Committee on Real Property Taxation
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:
1 Section 1. The real property tax law is amended by adding a new
2 section 471 to read as follows:
3 § 471. Conservation clubs and rod and gun clubs. 1. Real property
4 owned by any conservation club or rod and gun club which (a) was
5 acquired by such club prior to January first, two thousand twenty-five,
6 and (b) has an assessed value of five hundred thousand dollars or less,
7 shall be exempt from taxation to the extent of one hundred thousand
8 dollars.
9 2. The exemption established by subdivision one of this section may be
10 granted only upon application by the owner of the real property on a
11 form prescribed or approved by the commissioner. The application shall
12 be filed with the assessor of the appropriate county, city, town or
13 village on or before the taxable status date of such county, city, town
14 or village.
15 3. The provisions of this section shall apply to any conservation club
16 or rod and gun club regardless of the number of members.
17 § 2. This act shall take effect immediately and shall apply to real
18 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.
LBD07519-01-5
