What's happening
This bill exempts certain improvements at privately owned, publicly accessible airports from property taxation if approved by local law.
Why it matters
Encourages airport infrastructure investment. By exempting improvements to landing areas at certain private airports from property taxes, the bill could incentivize airport owners to upgrade runways, taxiways, or public terminals, potentially enhancing local transportation options and safety.
Targets publicly accessible airports. The exemption only applies if the private airport allows free public use for takeoff and landing and is listed as open to the public in federal directories. This aims to benefit communities where private airports serve public aviation needs.
Requires local approval and flexibility. The tax exemption is not automatic—it’s only available if a city or town passes a local law or resolution, giving communities control and the ability to tailor the exemption to local priorities.
Limits scope to aviation-related facilities. The bill specifically excludes areas used for crop production or income-generating non-aviation activities, focusing the tax benefit on parts of the airport genuinely used for public aviation purposes.
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Who cares
Headline styles
Airport Tax Break Option
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
84
2017-2018 Regular Sessions
IN ASSEMBLY (Prefiled)
January 4, 2017
Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation
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 Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 475 to read as follows:
§ 475. Airport improvements. Upon the enactment of a local law or resolution by the governing body of a city or town, subject to permissive referendum, improvements on or to the landing area of a privatelyowned airport which grants free use of its landing area to the public for takeoff and landing of aircraft and which is listed in the United States government flight information publication airport/facility directory as being open to the public shall be exempt from taxation to the extent provided for in such resolution. For the purposes of this section landing area means the surfaces of an airport encompassed within the principal boundaries that are maintained and available for takeoff, landing, taxiing, and open air parking of an aircraft using said airport, any air navigation or communications facility associated with the airport and any passenger terminal building available for public use without charge. No exemption shall be granted on land areas used for crop production or other portions of the airport complex from which income is derived.
§ 2. This act shall take effect on the first of January next succeeding 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.
LBD01599-01-7
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.