What's happening
This bill allows local governments to assess golf courses for property tax purposes based on their highest and best use, not current use.
Why it matters
Shifts tax burden. By allowing local governments to assess golf courses based on what the land could be used for (like housing or commercial development), this bill could significantly increase property taxes for golf course owners, potentially impacting their financial viability.
Local discretion. The bill gives each local government the authority to decide if they want to adopt this assessment method, leading to potentially uneven property tax treatment for golf courses depending on the locality.
Land use incentives. This change may influence whether golf courses remain as open space or are sold and redeveloped, as higher taxes based on potential development value could make it economically harder to keep land as a golf course.
Revenue implications. Local governments could see increased property tax revenues if they adopt this assessment approach, which might be used to fund public services or offset taxes elsewhere.
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Who cares
Headline styles
Tax Golf Courses Differently
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
1 Multi-sponsor
History
- Referred to codes
- Reported referred to codes
- 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.
Reassess Golf Course Taxes
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
6444
2019-2020 Regular Sessions
IN ASSEMBLY
March 7, 2019
Introduced by M. of A. GALEF, SEAWRIGHT, RIVERA, ABINANTI, LAWRENCE -- 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 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.
LBD01904-01-9
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.