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 Assem-
        bly, do enact as follows:
     1    Section 1. Section 302 of the real property  tax  law  is  amended  by
     2  adding a new subdivision 6 to read as follows:
     3    6.  Notwithstanding  any  other  provision  of law to the contrary, an
     4  assessing unit may pass a local law to provide that for  the  assessment
     5  of  golf courses, the assessed valuation shall be based upon the proper-
     6  ty's highest and best use rather than its current use.  Such  local  law
     7  shall  be  passed  no  later than sixty days prior to the completion and
     8  filing of the first tentative assessment roll to which it is applicable.
     9    § 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