Provides a tax abatement for landowners allowing snowmobiling on such land

3 Co-sponsors

• Joseph A. Griffo
• James L. Seward
• Dale M. Volker

Title of bill

An act to amend the real property tax law, in relation to providing tax abatement for private landowners who allow snowmobiling on such land

Purpose

To maintain and expand the network of public snowmobile trails.

Summary of provisions

The Real Property Tax Law is amended by adding a new Section 496, which would provide a real property tax abatement of ten percent to private landowners who allow the public to snowmobile on their property. Such abatement is limited to the value of the parcel exclusive of structures or improvements, and is only for lands which are maintained as part of the State trail system. The State shall reimburse the cost of the abatement.

Justification

Snowmobiling has grown in popularity as a recreational activity in New York State, and is a significant contributor to our economy, supporting restaurants, lodging establishments, snowmobile dealerships, and repair and supply firms. According to a study commissioned by the New York State Snowmobile Association, snowmobiling contributed $238.1 million to the state economy during the 1996-97 winter season. An additional $118 million was spent by households and equipment dealers sold $117 million in merchandise. An estimate of indirect spending came to $476.2 million.

Central to this growth has been the development of a system of 8,000 miles of trails in New York which are open to the public. These trails cross public and private lands, and are maintained by a partnership of local clubs and government. The decline of open space due to development pressures, concerns over liability issues and other impacts on owners have made it difficult for the clubs which maintain trails to convince private property owners to keep lands available for snowmobiling. Permission to use such lands may be given out of a sense on the part of the owner that they are helping local businesses or neighbors, but otherwise nothing is received in return for providing an economic and recreational benefit to their communities. Currently there is no system or incentive by which a county could exempt some property taxes for landowners who open their property to snowmobiling.

This legislation would mitigate the current disincentive to landowners by offering certain property owners providing access to their land for recreational snowmobiling a tax abatement of ten percent. Such an incentive would ensure that valuable private property, needed for trails, would remain open and free to the public. By limiting the program to trails which are eligible for funding under the Snowmobile Trail Fund, it will encourage the development of free trails that are readily accessible. The program would benefit both the public and the State, as millions of dollars would be pumped into local economies and the State would receive monies from the State Sales Tax.

Legislative history

2007-2008: A.813 - Referred to Assembly Real Property Taxation Committee. 2005-2006: A.155 - Referred to Assembly Real Property Taxation Committee. 2003-2004: A.1505 - Referred to Assembly Real Property Taxation Committee.

Fiscal implications

To be determined

Effective date

Immediately.