New York Parks, Recreation and Historic Preservation Law 2013

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Protected areas of New York. Appalachian Trail North Country Trail. Fire Island Gateway Upper Delaware.

List of New York state parks - Wikipedia

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In other projects Wikimedia Commons. This page was last edited on 8 December , at By using this site, you agree to the Terms of Use and Privacy Policy. Includes a marina with boat slips, fishing, birdwatching, and picnic tables. Largest state park in New York. Includes two separate areas developed for recreation, the Red House Area and the Quaker Area, each with cabins and campsites.

Both areas include formally designated bird conservation areas. Located on the grounds of a former Catholic convent.

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Operated by the Town of Amherst. Undeveloped except for trails. Previously home to a large mansion, now destroyed. Managed in conjunction with the Palisades Interstate Park Commission. Located on Grand Island. Includes a USGA -recognized championship hole public golf course.

Previously the site of a Girl Scout camp. Managed by the Town of Sodus since Includes five golf courses, including the Bethpage Black Course , which hosted the and U. Features full-service cabins and trails through meadows and forest. Functions as a marina with seasonal boat slips and a boat launch ramp. Includes a nine-hole golf course.

Features one of the largest campgrounds in central New York, containing campsites for tents and trailers, as well as several rustic cabins. For taxable years beginning on or after January first, 17 two thousand [ twenty ] twenty-five , a taxpayer shall be allowed a credit 18 as hereinafter provided, against the tax imposed by this article, in an 19 amount equal to thirty percent of the [ amount of credit allowed the 20 taxpayer with respect to a certified historic structure under subsection 21 a 2 of section 47 of the federal internal revenue code ] qualified 22 rehabilitation expenditures with respect to a certified historic struc- 23 ture located within the state; provided, however, the credit shall not 24 exceed one hundred thousand dollars.

Such final certification shall 35 be acceptable as proof that the expenditures related to such 36 construction qualify as qualified rehabilitation expenditures for 37 purposes of the credit allowed under either subparagraph A or B of 38 paragraph one of this subsection. A certified historic 42 structure shall be considered substantially rehabilitated if the quali- 43 fied rehabilitation expenditures in relation to such structure total 44 five thousand dollars or more.

If there is a change in the most recent five year estimate, a 26 census tract that qualified for eligibility under this subsection before 27 information about the change was released shall remain eligible for a 28 credit under this subsection for an additional eighteen months. Paragraph 2 of subsection pp of section of the tax law, as 38 added by chapter of the laws of , subparagraphs A and B as 39 amended by section 1 of part V of chapter 59 of the laws of , is 40 amended to read as follows: In the 47 case of a husband and wife, the amount of the credit shall be divided 48 between them equally or in such other manner as they may both elect.

Judge Orders NY State Parks To Halt Outdoor Smoking Ban

If 49 a taxpayer incurs qualified rehabilitation expenditures in relation to 50 more than one residence in the same year, the total amount of credit 51 allowed under paragraph one of this subsection for all such expenditures 52 shall not exceed fifty thousand dollars for taxable years beginning on 53 or after January first, two thousand ten and before January first, two 54 thousand [ twenty ] twenty-five and twenty-five thousand dollars for taxa- 55 ble years beginning on or after January first, two thousand [ twenty ] 56 twenty-five.

If 9 the taxpayer's New York adjusted gross income for such year exceeds 10 sixty thousand dollars, the excess credit that may be carried over to 11 the following year or years and may be deducted from the taxpayer's tax 12 for such year or years. For taxable years beginning on or after January 13 first, two thousand [ twenty ] twenty-five , if the amount of credit allow- 14 able under this subsection shall exceed the taxpayer's tax for such 15 year, the excess may be carried over to the following year or years and 16 may be deducted from the taxpayer's tax for such year or years.

Subdivision 26 of section B of the tax law, as added by 18 section 17 of part A of chapter 59 of the laws of , is amended to 19 read as follows: Credit for rehabilitation of historic properties. Provided, howev- 30 er, the credit shall not exceed five million dollars. Provided, however, the 39 credit shall not exceed one hundred thousand dollars. However, if the amount of the credit allowed under 19 this subdivision for any taxable year reduces the tax to such amount or 20 if the taxpayer otherwise pays tax based on the fixed dollar minimum 21 amount, any amount of credit thus not deductible in such taxable year 22 shall be treated as an overpayment of tax to be recredited or refunded 23 in accordance with the provisions of section one thousand eighty-six of 24 this chapter.

Decision Information

Provided, however, the provisions of subsection c of 25 section one thousand eighty-eight of this chapter notwithstanding, no 26 interest shall be paid thereon. Paragraphs 1, 2 and 3 of subdivision y of section of the 35 tax law, as added by chapter of the laws of , subparagraph A 36 of paragraph 1 as amended by section 4 of part F of chapter 59 of the 37 laws of , are amended to read as follows: Provided, however, the 47 credit shall not exceed five million dollars. For taxable years begin- 48 ning on or after January first, two thousand [ twenty ] twenty-five , a 49 taxpayer shall be allowed a credit as hereinafter provided, against the 50 tax imposed by this article, in an amount equal to thirty percent of the 51 [ amount of credit allowed the taxpayer with respect to a certified 52 historic structure under subsection a 2 of section 47 of the federal 53 internal revenue code ] qualified rehabilitation expenditure with respect 54 to a certified historic structure located within the state.

Provided, 55 however, the credit shall not exceed one hundred thousand dollars. Subdivision 6 of section