What's happening
This bill exempts privately owned vacant properties in New York City from property taxes if they are temporarily used for public benefit, such as community gardens or parks, without generating profit.
Why it matters
Incentivizes the temporary transformation of private vacant lots into community assets. property owners have a financial reason to open their unused land for public uses like gardens or parks, potentially increasing green space and community resources in dense urban areas.
Targets periods when vacant property is most underused. the bill sets minimum required public access hours that vary by season, ensuring these spaces are available when residents need them most.
Prevents exploitation for profit. owners cannot claim the tax exemption if they or anyone else earns a profit from the temporary public use, ensuring the law genuinely benefits the public rather than serving as a loophole for tax breaks.
May encourage neighborhood revitalization and social cohesion. by activating vacant lots, the bill could reduce blight, promote community engagement, and make neighborhoods safer and more attractive while longer-term development plans are pending.
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Who cares
Headline styles
Tax Break for Public Use
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
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 Assembly Committee · Real Property Taxation · Sponsor Joseph Lentol
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2916
2017-2018 Regular Sessions
IN SENATE
January 18, 2017
Introduced by Sen. DILAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to a privately owned vacant property temporary public benefit use exemption
Purpose or general idea of bill
To provide an incentive to property owners who are not able to develop their lots to instead transform them into positive amenities for the public to enjoy.
Summary of specific provisions
The Real Property Tax Law is amended by adding a new section 481-a
Justification
It has been shown that community gardens stabilize neighborhoods and add to the vitality to their immediate surroundings. In addition to community gardens, urban farms have, in a short period of time, proven to be a crucial link in providing fresh food of different varieties to areas that may not have the kind of access to fresh food that they should have. Pop-up parks are also a fairly new urban development that could provide additional open space options. These and other publicly beneficial uses would be welcome in any neighborhood and this legislation could provide the necessary incentive to property owners.
Prior legislative history
2015-2016: S/4490/A.6272 referred to local government/real property taxation 2013-2014: S.5810/A.7823A referred to local government
Fiscal implications
EFFECTIVE DATE : Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.