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A08359 Summary:

BILL NOA08359
 
SAME ASNo Same As
 
SPONSORGiglio JM
 
COSPNSR
 
MLTSPNSR
 
Add 471, RPT L
 
Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2021, having an assessed value of $500,000 or less.
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A08359 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A8359
 
SPONSOR: Giglio JM
  TITLE OF BILL: 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   PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to provide a tax exemption to small conser- vation clubs and rod and gun clubs.   SUMMARY OF PROVISIONS: Section 1. The real property tax law is amended by adding a new section 471. Such section states that real property owned by conservation clubs and rod and gun clubs shall be exempt from taxation to the extent of one hundred thousand dollars. This exemption shall be granted upon applica- tion by the owner. These provisions shall apply to any conservation club regardless of the number of members. Section 2. This act shall take effect immediately.   JUSTIFICATION: Throughout the State small Conservation and Rod & Gun Clubs are finding it increasingly difficult to continue in their operations as they arc a burdened with steadily rising property taxes. These clubs provide a valuable recreational service to their communities by encouraging safety in a variety of sporting and hunting activities. Small clubs are strug- gling to pay their property taxes and therefore are struggling to remain viable, active organizations. Club membership fees and fundraisers are no longer a means of providing clubs with enough funding to carry out day to day operations and pay their property taxes. In order to keep these Clubs in their local communities it is important to assist them with a partial tax exemption on Town, County and School property taxes.   PRIOR LEGISLATIVE HISTORY: 2019-20: A5832 held in Real Property tax 2017-18: A.4740 2015/2016: S.1991/A,7234 Referred to Real Property Taxation   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to the State.   EFFECTIVE DATE: Immediately, and shall apply to real property having a taxable status date on or after such date.
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A08359 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8359
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                    October 20, 2021
                                       ___________
 
        Introduced  by  M.  of  A. J. M. GIGLIO -- 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-one,
     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.
                                                                   LBD13257-01-1
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