What's happening
This bill allows local governments to assess golf courses for property tax based on their highest and best use, not just current use.
Why it matters
Could lead to higher property taxes for golf courses. By allowing assessments based on the land’s highest and best use (such as potential residential or commercial development), rather than its current use as a golf course, local governments could significantly increase the taxable value of these properties.
May pressure golf course owners to sell or redevelop. Higher assessments and resulting tax bills could make it financially unsustainable for some golf courses to remain in operation, increasing the likelihood that owners might sell the land for other uses.
Empowers local governments with new flexibility. The bill gives municipalities the choice to adopt this assessment method, enabling them to tailor property tax policy to their own needs and potentially increase their tax base.
Potential impact on open space and community character. If more golf courses are redeveloped due to higher taxes, this could lead to a reduction in recreational green space and changes in local community landscapes.
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Who cares
Headline styles
Change Golf Course Assessments
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- 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.
Change Golf Course Tax Rules
In Senate Committee · Local Government · Sponsor David Carlucci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
9677
IN ASSEMBLY
January 31, 2018
Introduced by M. of A. GALEF -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the taxable status date and the assessment of golf courses
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 302 of the real property tax law is amended by adding a new subdivision 6 to read as follows:
6. Notwithstanding any other provision of law to the contrary, an assessing unit may pass a local law to provide that for the assessment of golf courses, the assessed valuation shall be based upon the property's highest and best use rather than its current use. Such local law shall be passed no later than sixty days prior to the completion and filing of the first tentative assessment roll to which it is applicable.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14436-01-8
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.