Legislative record
S 664STATE · New YorkIn Committee
Relates to assessment and taxation of lessees and users of certain tax exempt property
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.
Voted 5/7/2026