Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; the percentage of exemption would be specified in the law or resolution; the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.
STATE OF NEW YORK
________________________________________________________________________
2227
2021-2022 Regular Sessions
IN SENATE
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:
1 Section 1. The real property tax law is amended by adding a new
2 section 475 to read as follows:
3 § 475. Airport improvements. Upon the enactment of a local law or
4 resolution by the governing body of a city or town, subject to permis-
5 sive referendum, improvements on or to the landing area of a privately-
6 owned airport which grants free use of its landing area to the public
7 for takeoff and landing of aircraft and which is listed in the United
8 States government flight information publication airport/facility direc-
9 tory as being open to the public shall be exempt from taxation to the
10 extent provided for in such resolution. For the purposes of this
11 section landing area means the surfaces of an airport encompassed within
12 the principal boundaries that are maintained and available for takeoff,
13 landing, taxiing, and open air parking of an aircraft using said
14 airport, any air navigation or communications facility associated with
15 the airport and any passenger terminal building available for public use
16 without charge. No exemption shall be granted on land areas used for
17 crop production or other portions of the airport complex from which
18 income is derived.
19 § 2. This act shall take effect on the first of January next succeed-
20 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
