BILL NUMBER: S5030
SPONSOR: GRIFFO
 
TITLE OF BILL:
An act to amend the tax law, in relation to providing a tax credit to
certain landowners who allow snowmobile access on such land
 
PURPOSE:
To maintain and expand the network of public snowmobile trails in New
York State.
 
SUMMARY OF PROVISIONS:
Section 1- Amends Section 606 of the tax law by adding a new subsection
(n-3 Section 2 - Provides the effective date.
 
JUSTIFICATION:
Snowmobiling has grown in popularity as a recreational activity in New
York State, and provided a significant contribution to our economy,
supporting restaurants, lodging establishments, snowmobile dealerships,
and repair and supply firms. According to a study commissioned by the
New York State Snowmobile Association, snowmobiling contributed $238.1
million to the state economy during the 1996-97 winter season and $117M
in merchandise was sold by equipment dealers and creating an additional
$476.2 million of indirect spending.
Central to this growth has been the development of a system of 8,000
miles of trails in New York, which are open to the public. These trails
cross public and private lands and are maintained by a partnership of
local clubs and government. The decline of open space due to development
pressures, concerns over liability issues and other impacts on owners
have made it difficult for the clubs, which maintain trails to convince
private property owners to make lands available for snowmobiling.
Permission to use such lands may be given out of a sense on the part of
the owner that they are helping local businesses or neighbors, but
otherwise, nothing is received in return for providing an economic and
recreational benefit to their communities.
Currently there is no system or incentive by which a property owner
could benefit from opening their property to snowmobiling. This legis-
lation would mitigate the current disincentive to landowners by offering
certain property owners providing access to their land for recreational
snowmobiling a small tax credit. Such an incentive would facilitate that
valuable private property, needed for trails, would remain open and free
to the public. By limiting the program to trails, which are eligible for
funding under the Snowmobile Trail Fund, it will encourage the develop-
ment of free trails that are readily accessible. The program would bene-
fit both the public and the State, as millions of dollars would be
pumped into local economies and the State would receive additional funds
from the state sales tax.
 
LEGISLATIVE HISTORY:
2023-24-S.2634 - Budget and Revenue/A. 2654 - Tourism, Parks, Arts and
Sports Development
2021-22 - S. 4269- Budget and Revenue/A. 2654 - Tourism, Parks, Arts and
Sports Development
2019-20 - S. 6017 -Budget and Revenue/A. 1632 - Tourism, Parks, Arts and
Sports Development
 
FISCAL IMPLICATIONS:
To be determined.
 
LOCAL FISCAL IMPLICATIONS:
Minimal.
 
EFFECTIVE DATE:
This act shall take effect on the first of January succeeding the date
on which it shall have become a law and shall apply to taxable years
beginning on or after such date; provided, however, that the department
of taxation and finance is authorized and directed to promulgate rules
and regulations necessary for the timely implementation of this act on
or before such effective date.

Statutes affected:
S5030: 606 tax law