Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2010, having an assessed value of $500,000 or less.
STATE OF NEW YORK
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5118--A
2009-2010 Regular Sessions
IN ASSEMBLY
February 10, 2009
___________
Introduced by M. of A. GIGLIO, TOWNSEND, BURLING, KOLB, BARCLAY, BALL --
Multi-Sponsored by -- M. of A. BACALLES, CROUCH, ERRIGO, HAWLEY, OAKS,
O'MARA, SCOZZAFAVA -- read once and referred to the Committee on Real
Property Taxation -- recommitted to the Committee on Real Property
Taxation in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
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 470 to read as follows:
3 § 470. 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 ten, and (b)
6 has an assessed value of five hundred thousand dollars or less, shall be
7 exempt from taxation to the extent of one hundred thousand dollars.
8 2. The exemption established by subdivision one of this section may be
9 granted only upon application by the owner of the real property on a
10 form prescribed or approved by the state board. The application shall be
11 filed with the assessor of the appropriate county, city, town or village
12 on or before the taxable status date of such county, city, town or
13 village.
14 3. The provisions of this section shall apply to any conservation club
15 or rod and gun club regardless of the number of members.
16 § 2. This act shall take effect immediately and shall apply to real
17 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.
LBD05132-03-0
