New York 2023-2024 Regular Session

New York Senate Bill S02774

Introduced
1/24/23  
Refer
1/24/23  
Refer
1/3/24  
Engrossed
6/5/24  

Caption

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

Companion Bills

NY A06328

Same As Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

Previously Filed As

NY S00664

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

NY A05680

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

NY S1278

Exempts from property taxation real property privately owned and leased to certain public entities for public purposes.

NY A1063

Exempts from property taxation real property privately owned and leased to certain public entities for public purposes.

NY A3216

Requires taxation as real property of improvements on publicly owned real property used for purpose and protection of public water supply.

NY A10745

Freezes the assessed value of real property owned by persons aged 65 or over, for the purposes of determining taxes owed on such property, beginning on the date all of such persons reach the age of 65, regardless of the actual assessed value of the property at the time of taxation.

NY A10058

Provides an exemption from requirements for the alienation of parkland for renewable energy generating projects with a generating capacity not exceeding two megawatts and which are located above real property currently used for vehicle parking.

NY S08638

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

NY A07943

Provides for a real property tax exemption for property owned by single-member limited liability companies where such property serves as the primary residence of such member.

NY A10933

Authorizes the city of Oleans assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for all of the 2025-2026 school taxes and all of the 2025 general taxes.

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