New York S 3115: Authorizes assessing units to provide a real property tax exemption for private airports

Bill Text

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 Speaker Carl E. Heastie

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S03115 Summary:

BILL NOS03115 

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SAME ASNo Same As

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SPONSORHELMING

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COSPNSR

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MLTSPNSR

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Add §475, RPT L

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Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; provides the percentage of exemption would be specified in the law or resolution; provides the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.

Go to top S03115 Actions:

BILL NOS03115 

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01/23/2025REFERRED TO LOCAL GOVERNMENT

01/07/2026REFERRED TO LOCAL GOVERNMENT

Go to topS03115 Committee&nbspVotes:

Go to topS03115 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS03115 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3115

 2025-2026 Regular Sessions

 IN SENATE

 January 23, 2025
 ___________

 Introduced by Sen. HELMING -- 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 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 Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 475 to read as follows:
 3 § 475. Airport improvements. Upon the enactment of a local law or
 4 resolution by the governing body of a city or town, subject to permis-
 5 sive referendum, improvements on or to the landing area of a privately-
 6 owned airport which grants free use of its landing area to the public
 7 for takeoff and landing of aircraft and which is listed in the United
 8 States government flight information publication airport/facility direc-
 9 tory as being open to the public shall be exempt from taxation to the
 10 extent provided for in such resolution. For the purposes of this
 11 section landing area means the surfaces of an airport encompassed within
 12 the principal boundaries that are maintained and available for takeoff,
 13 landing, taxiing, and open air parking of an aircraft using said
 14 airport, any air navigation or communications facility associated with
 15 the airport and any passenger terminal building available for public use
 16 without charge. No exemption shall be granted on land areas used for
 17 crop production or other portions of the airport complex from which
 18 income is derived.
 19 § 2. This act shall take effect on the first of January next succeed-
 20 ing 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.
 LBD07236-01-5

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