NY S04819

Creates a property tax exemption for privately owned vacant property in cities with populations of one million or more (New York City) when temporarily used for public benefit purposes

Requires the property to be used for public benefit a minimum of 20 hours per week from November through March and 25 hours per week from April through October to qualify for the exemption

Defines "public benefit" uses to include open spaces, community gardens, urban farms, and pop-up parks

Prohibits the exemption if the property owner or operator receives or is entitled to receive any pecuniary profit from the property's use