What's happening
This bill exempts privately owned vacant property in New York City from property taxes if temporarily used for public benefit, such as community gardens or parks.
Why it matters
Encourages property owners to make vacant lots available for community use. , potentially reducing urban blight and increasing access to green or recreational spaces in dense neighborhoods.
Defines "public benefit" broadly. , allowing for a range of temporary uses—such as community gardens, urban farms, or pop-up parks—so long as the property is open to the public for specified minimum hours each week.
Prohibits owners from profiting from these uses. , ensuring that the tax exemption is only available when the property is genuinely used for public good, not for commercial or private financial gain.
Targets New York City specifically. , which means it could have a significant impact given the city’s large number of vacant lots and high demand for public open spaces.
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Who cares
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Tax Break for Public Use
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Break for Public Use
In Senate Committee · Local Government · Sponsor Martin Malavé Dilan
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3999
2017-2018 Regular Sessions
IN ASSEMBLY
January 30, 2017
Introduced by M. of A. LENTOL -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to a privately owned vacant property temporary public benefit use exemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 481-a to read as follows:
§ 481-a. Privately owned vacant property temporary public benefit use exemption. 1. Notwithstanding any other provision of this chapter, where privately owned vacant property is temporarily used for the public benefit in a city having a population of one million or more such property may be exempt from taxation and ad valorem levies for as long as such real property shall be limited to use for the public benefit for a minimum of twenty hours a week in the months of November through March and twenty-five hours a week in the months of April through October.
2. The term "public benefit", as used in this section shall include, but not be limited to, open spaces, community gardens, urban farms and pop-up parks.
3. No real property shall be entitled to receive an exemption pursuant to this section if the owner or operator of such real property shall receive or may be lawfully entitled to receive pecuniary profit from the use of such real property.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01367-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.