Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2023, having an assessed value of $500,000 or less.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2396
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:
10/20/21referred to real property taxation
01/05/22referred to real property taxation
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
Immediately, and shall apply to real property having a taxable status
date on or after such date.
STATE OF NEW YORK
________________________________________________________________________
2396
2023-2024 Regular Sessions
IN ASSEMBLY
January 26, 2023
___________
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-three,
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.
LBD02870-01-3
