"New York Lawmakers Tee Up Tax Bill That Takes a Swing at Golf Courses"

Thanks to all who sent Keiko Morris’ Wall Street Journal story on a New York bill to give local governments the option to assess and tax golf courses based on “highest and best use”. Morris suggests the bill could be the undoing of many golf courses.

Business owners and industry representatives fear the measure would usher in tax hikes for many facilities, prompt closures of courses and hurt local tourism and hospitality markets at a time when the sport faces stiff competition to gain more fans.

“Home builders are watering at the mouth at a lot of golf course land and would pay 10 times what it’s worth as a golf course,” said Jay Karen, chief executive of the National Golf Course Owners Association. “If all of the sudden we saw tax bills at golf courses increasing by a factor of 10, you are going to see an acceleration of golf course closures.”

The bill’s Democratic sponsors, Sen. David Carlucci and Assemblywoman Sandy Galef, and proponents say it is about golf courses, especially country clubs with high-end amenities, paying their fair share of taxes.

The bill may have been inspired in part by fights with the Town of Ossining’s valuation of Trump National Westchester ($14 milion) vs. the Trump organization’s estimate (10 percent of that). The club was valued at over $50 million by President Trump in federal financial disclosure filings.

The other course feuding with Ossining is Sleepy Hollow. The club’s attorney says its market value is $20. That’s twenty, as in 2-0.

Sports Betting Legalization Effort Lagging, Only Six States In So Far

Given golf’s interest in legalized sports betting, the early returns from states that were all in combined with lagging efforts by most states, suggests the expected windfalls may be slow to come, writes Timothy Williams of the New York Times

It’s well worth reading if you know anyone banking on sports betting windfall. The PGA Tour has largely positioned their interest on fan engagement via fantasy leagues and the mobile experience, so the early struggles with sports books as outlined by Williams may pertain less to golf. Then again, if legalization only happens in a few states, that will slow the inclusion of any expansion on any platform.

The reluctance of state lawmakers, gambling analysts say, is based on a growing consensus that legal sports betting may not bring the windfall that economic forecasters predicted only a few months ago.

“There were a lot of people who didn’t know what they were talking about,” said Allen Godfrey, the executive director of the Mississippi Gaming Commission, which oversees the sports betting ventures around Tunica.

Since the Supreme Court’s decision last May, which raised the prospect of hundreds of millions in new tax revenue, just six states have given final approval to allow legal sports betting. In a seventh state, New Mexico, Native American tribes have begun offering sports betting with federal approval.

Our Long National Nightmare Ends: World Ranking Points Will Be Awarded At The Tour Championship

While we await the bizarre new format to decide the FedExCup and then await its replacement, your prayers and thoughts have helped deliver precious official world ranking points to the field after a policy board approval.

I’m not sure anything is less interesting to the golf fan than world ranking points, but to the players it can be the difference between a nice guarantee at the season’s start, a place in majors or endorsement bonuses.

From Doug Ferguson’s AP story explaining how the new system would have worked last year—Tiger fans, cover your eyes :

Under the new system, Woods would have started at 2 under as the 20th seed, and thus finished at 13 under. Instead of winning and getting 62 ranking points, he would have finished second. Rose was at 6 under, but he would have started at 8 under as the No. 2 seed and finished at 14 under.

The world ranking could not have given Rose points for “winning” when his real score had him tied for fourth.

The Tour Championship has such a strong field that not awarding ranking points could have cost players endorsement money, because most contracts have an incentive tied to the world ranking. It’s even more critical now because of how tight it is at the top.

I’m pretty sure fans would be more intrigued by the endorsement contract ramifications than the FedExCup leaderboard.

Rossi, if Justin makes birdie here, he’ll finish T14, putting him over the edge for that $125,000 Bonobos bonus for finishing the season world No. 1. What’s he got?

Augusta National Course Performance: Slower Greens Help Speed Up Play, Field Dismantles The Second Nine Par-5s Like Never Before

I hopefully slipped in as much detail as possible regarding a busy week for Augusta National as a venue. Slower greens appeared to make the difference in faster play, while the new 5th almost played tougher than the 13th and 15th. And the 11th hole is still a complete affront to the philosophy of Bobby Jones and Alister MacKenzie.

Read all about it at Golfweek.com.

The Tiger Stock Market Effect Is Back, At Least For Golf Companies

From an unbylined AP story:

Apex Marketing Group, a branding consulting company, estimated the media exposure for Nike to be worth more than $22 million. Nike Inc.’s stock rose less than 1% Monday.

Shares of energy drink maker Monster Beverage Corp., a sponsor whose green logo appears on Woods’ golf bag, gained about 2%.

Other golf companies that aren’t connected to Woods also saw a boost. Club maker Callaway Golf Co.’s stock rose 1.5%. And Acushnet Holdings Corp., maker of golf balls and other golfing equipment, added 1.7%.

Sam Weinman explained the bizarre correlation between Woods success and the markets six years ago. Are we headed there again?

7.7 Overnight: 2019 Masters Scores Strong Ratings Despite Early Start

Paulsen at Sports Media Watch has an excellent analysis of 2019 Masters final round ratings, which drew the lowest rating since 2004 but a fantastic share during the morning/early afternoon telecast expedited due to an ominous forecast. Combined with the 3.4 for the replay of the 12th hole on, and the total audience size was in line with Tiger’s 2010 return.

He writes:

Keep in mind that ratings are the percentage of homes watching a program out of the total number of television homes. Those numbers will be inevitably lower when fewer homes are watching television (as is the case during the morning).

Using the share, which is the percentage of homes watching out of the number of televisions in use, Sunday’s telecast fared much better. It had a 21 share, up 17% from last year (18) and tied with 2013 as the highest for the Masters since 2011.

An encore presentation of the final round delivered a 3.4 overnight from 3-7 PM ET. Combined, the live and encore telecasts grossed an 11.1 overnight. That would be the highest for the Masters since 2010, which marked Woods’ return to golf following his marital infidelity scandal (12.0).

Coupled with Saturday’s huge number and streaming’s erosion of ratings still appears not to have harmed the Masters.

Walking Tour Of Augusta National And Other Masters.com Content

As the 2019 Masters became a whirlwind affair, I wasn’t able to keep up with all of the amazing content. The Masters.com folks debuted a Masters podcast that even debuted and is queued up for me to keep savoring this year’s event for days to come.

I will selfishly start by posting my walking tour of the course, a walk I traditionally make on the weekends before settling in the Press Building (see map above…it starts at the clubhouse and goes up No. 1). The walk allows me to see all but the 4th, 5th and 12th hole locations up close and to get a sense of the wind, vibe and other conditions.

This year I was only able to do it Saturday and it took longer than normal, but generally it takes about 40 minutes and is a great way if you get to the Masters to see the entire course setting in a folding chair or grandstand.

The video was the idea of the Masters.com team to accompany my essay designed to settle most general questions about how to get the most from a Masters visit. Naturally, it was an honor to share this and I hope it’s handy for years to come if you get the privilege of attending the Masters.

Another stellar piece of content, if nothing else because chef David Chang takes you so many places so rarely seen in footage, is the piece embedded below. He reveals the not-so-secret (apparently!) Stand 12 drink. He even blends Masters sandwiches, but mostly does a lovely job summing up elements of the experience. Check it out:

"Tiger Woods Showed He Was Back Not With a Shot, but With a Stare"

Screen capture from Masters.com’s leaderboard clips.

There are going to be so many moments from the 2019 Masters worth reviewing since it all seemed to happen in a blur. The birdie at 3, the entire 12th hole, the drive at 13, the tee shot at 16 and the final two tee shots jump out.

But the New York Times Bill Pennington highlighted one moment that has been under-appreciated in the analysis of the stunning 12th hole events: Tiger marching on ahead to the green as Francesco Molinari and Tony Finau dealt with their shots landing in Rae’s Creek.

Thanks to the camera view from behind the tee, we could see how Tiger make sure to do some green gardening, requested blowers to move pine needles, and in general, was prowling around to remind his competitors he was on dry land.

Pennington writes:

Woods walked over the Hogan bridge and stood defiantly on the 12th green glaring back at Finau and Molinari as they dejectedly stood on the other side of the water, rummaging through their bags for another ball and club to once again try to traverse the creek.

Woods was in their line of sight, standing with his arms crossed or one hand on his hip. He continued to stare in their direction with an expression that seemed to say: “Can you hurry up? I’ve got a tournament to win.”

We’ve always wondered if the new, kinder Woods would ever regain the edge that made him different. Sunday’s 12th hole scene confirmed the master intimidator and artful practitioner of selective gamesmanship had his mojo fully restored.

Of course, the shot played was pretty swell too given how poorly other leaders handled the 12th. Here was Tiger’s answer to John Patrick’s press conference question:

Q.  For those of us watching, 12 seemed to be the seminal moment.  When Francesco's ball went in the water, did it change anything you were thinking?  Was it always going to be over the bunker, center of the green? 

TIGER WOODS:  That's all I was concentrating on.  I had 47 over the first tongue in the bunker there, and so my number, I was hitting it 50 and just be committed to hitting it 50.  There's a reason why ‑‑ I saw Brooksy ended up short.  Poults ended up short, as well.  And so I ‑‑ when I was up there on the tee box and it was about my turn to go, I could feel that wind puff up a little bit, and it had been something ‑‑ Brooksy is stronger than I am, and he flights it better than I do, so I'm sure he hit 9‑iron and didn't make it. 

So I knew my 9‑iron couldn't cover the flag, so I had to play left, and I said, just be committed, hit it over that tongue in that bunker.  Let get out of here and let's go handle the par 5s, and I did. 

Yeah, the mistake Francesco made there let a lot of guys back into the tournament, myself included.

Golf On The Front Pages: Tiger Making Newspapers Cool Again, Too

I had to scramble deep outside Augusta city limits to find some Chronicles, already sold out at most locations by 8 am.

But I’m pleased to say one was acquired as was the New York Times and USA Today. I’m biased, but USA Today is the most frameable, if I’m Tiger.

Where Were You Stories: 2019 Masters

There is much to mull from the 2019 Masters and posts will be flying to picking this masterpiece apart, but in the meantime I thought I’d share a fun story in hopes of hearing some of your “where were you” when Tiger Woods held off a huge cast of stars and future stars to win his fifth green jacket.

A friend of mine gathered with his neighborhood buddies and watched the final round in a garage converted into a mancave, with the door open to the street and everyone free to stand, roam, smoke, cheer, eat and watch the broadcast.

As Tiger wrapped up the win in the early afternoon when the leaders normally would be teeing off, a neighbor was driving by, pulled over and rolled down his window. The group watching said something to the effect, “how about that Masters,” to which the poor lad announced, “yep, I timed it just right, can’t wait to watch it!”

To which he was informed about tee times having been moved up and the round complete, with Tiger Woods winning. Loss of blood from the face ensued and there was the inevitable look of horror.

Mercifully for him, CBS replayed the round from the 12th hole on. And it can be relived on Masters.com, or on CBS Sports Network Monday night at 8 pm ET.

Feel free to post any lively or wacky where-were-you stories and other viewing anecdotes of note, if nothing else for the archives when we celebrate the 25th anniversary in 2044.

First Roundup: Tiger Wins His Fifth Masters And 15th Major

It was a day unlike any other…oh no, wait. It was…

Tiger.

Fifth Masters.

15 majors.

He’s all the way back.

Remember, this didn’t seem like it was ever going to happen again. And now 2019 may join 1960, 1986 and 1997 on the Rushmore of epic monumental years in Augusta. Let’s save that debate for this week.

I’ve just filed a few pieces for Golfweek and USA Today’s print and digital editions, but who needs sleep. Let’s go.

Doug Ferguson’s AP gamer and lead: “Tiger Woods blazing to victory in his Sunday red at the Masters, a scene once so familiar, was never more stunning.”

Steve DiMeglio’s USA Today game story.

Bill Fields at Masters.com opened with the 16th hole, where Tiger last put a Masters away in 2005.

Here’s my completely not humble explanation for why I picked Woods at the beginning of the week and how he prevailed by going all Hogan on us, not worrying about chasing those FedExCup points and, as he said early this week, peak four times a year.

Will Gray captures the scene behind 18th as Tiger worked his way to victory.

David Dusek also walks among the patrons and tries to capture the sense of excitement at Augusta National.

Dan Kilbridge was out with Tiger all day and has some of caddie Joe LaCava’s reactions to the win.

Brian Wacker addresses the inevitable question now: is 18 majors back in play.

Key interviews were after the round in the Press Building, and this second—SECOND—Butler Cabin interview with Jim Nantz and Nick Faldo thanks to the early start and Tiger’s return before CBS began a final round rebroadcast.

Here is 10 minutes of press conference video, not all but most. Masters.com video of Butler II here.

A Golfweek roundup of Tweets, including Jack Nicklaus’ congratulations and many other luminaries from sport and politics.

The weird Sunday start will be a footnote in the history books, but it still is worth considering how it impacted the event, writes Dave Shedloski.

Here is the lowdown on the gum. Yes, I asked but the rest of the answer about what gave him a sense of calm and confidence is ultimately more interesting.

The images are stunning, as you’d hope for a historic Masters.

The Masters.com gallery is here and focuses on the 18th hole scene and aftermath.

Golf Digest’s team of Furore, Cuban and Iooss captured some beauties here.

The Augusta Chronicle’s image gallery is also worth your time.

They also put up this separate gallery of the impromptu outdoor jacket ceremony originally cancelled.

The Masters Instagram story from Sunday was outstanding with some never-before-seen moments from after the win. Get it while it lasts!

The Woods round in 3 minutes:

Watch the final-round highlights from 2019 Masters champion @TigerWoods. #themasters pic.twitter.com/WIb5AnsPHQ

— Masters Tournament (@TheMasters) April 14, 2019

The entire final round is now online for viewing here.

Tiger’s first Tweet:

I can’t thank my family, friends and fans enough for their support. Having my family by my side today is something I will never forget. To not only be able to play again, but to be able to win again, is something I will forever be grateful for. This jacket sure is comfortable. pic.twitter.com/LsOUX2dWH1

— Tiger Woods (@TigerWoods) April 14, 2019

CBS' 2019 Masters Saturday The Highest Rated Golf Telecast In Four Years

A huge rating for CBS Saturday seems more like it for a Tiger telecast from Augusta, making ESPN’s ratings decline even more bizarre.

For Immediate Release:

CBS SPORTS’ 2019 MASTERS THIRD-ROUND COVERAGE IS HIGHEST-RATED

SATURDAY GOLF TELECAST ON ANY NETWORK IN FOUR YEARS

RATINGS RISE  5% FROM LAST YEAR

CBS Sports’ third-round coverage of the 2019 Masters on Saturday, April 13, is the highest-rated Saturday golf telecast on any network in four years since 2015’s Masters third round (6.5/16).  Yesterday’s coverage earned a ratings increase of 5% from last year’s third round (5.7/13) with a 6.0/15 average household metered market rating/share. 

This year’s third-round rating peaked with a 7.0/16 rating/share from 6:00-6:15 PM, ET.  

Top Five Rated Markets:

1)    Greenville-Spartanburg-Asheville- 10.8/20

2)    West Palm Beach- 10.6/22

3)    Ft Myers- 10.3/20

4)    Minneapolis- 10.2/26

5)    Nashvillle- 9.5/17

A Tradition We Hope To Never Replicate Again: The 2019 Masters Final Round Is Underway Early

Winter is coming in more ways than one.

It’s a Sunday unlike any other and we sure hope this early start never happens again. With potentially extreme weather coming around 2 pm, the players will have to move quickly, an near impossibility in threesomes and windy conditions.

Saturday was an epic in terms of scoring, reports Christine Brennan. The field was 80 under par, the scoring average the lowest for a third round (70.769) and yet, the field was the largest to make the cut (65).

Amen Corner Live and other feeds are live.

So enjoy! My five wild scenarios for Golfweek consider the range of possibilities.

Assuming we crown a winner, there will be no Green Jacket ceremony outdoors.

The Masters meets Game of Thrones. Whoa.

Instant Poll: Who Will Win The 2019 Masters?

You probably know the stat by now: the last time a Masters winner came from outside the top 5: 1990

Jeff Sherman’s updated final round odds:

2019 Masters updated after 3rd Round

F Molinari 7/4
T Woods 3/1
B Koepka 6/1
T Finau 13/2
D Johnson 25/1
I Poulter 30/1
X Schauffele 30/1
W Simpson 40/1
M Kuchar 40/1
L Oosthuizen 50/1
R Fowler 50/1
A Scott 80/1
J Harding 100/1
J Rahm 100/1
J Thomas 100/1
P Mickelson 150/1

— Jeff Sherman (@golfodds) April 13, 2019

Here they are (and ties). Vote away! And set those alarms for some early morning golf, as the last group will tee off at 9:20 am ET, usually the time members are just sitting down for a veranda breakfast.

Who will win the 2019 Masters?

Francesco Molinari

Tony Finau

Tiger Woods

Brooks Koepka

Webb Simpson

Ian Poulter

Someone outside the top 5 (and ties)

pollcode.com free polls

ESPN's 2019 Masters Second Round Draws 3.2 Million, Down From 3.9 Last Year

Guess the Tiger factor isn’t what it used to be, or streaming is eating into overall numbers, or Masters streaming has caused a downtick? Or all of the above?

For Immediate Release:

ESPN’s Second Round Masters Tournament Telecast Attracts 3.2 Million Viewers

ESPN’s telecast of the second round of the Masters Tournament on Friday, April 12, averaged 3.2 million viewers as golf fans tuned in to watch a charge by Tiger Woods on the second nine highlighting a fierce battle of golf stars at the top of the leaderboard. The telecast aired from 3-7:45 p.m. ET from Augusta National Golf Club.

The 3.2 million average, based on Nielsen Fast National data, was ESPN’s second-largest audience for the second round since 2013, exceeded only by the 3.9 million that watched last year. The viewership average does not include the rain delay that halted play from 5:03 – 5:34 p.m. on Friday. 

Friday’s audience was up significantly from 2017 (2.6 million) and 2016 (3.0 million), the last two years that Woods did not compete in the Masters due to injuries. It also was higher than 2015 (3.0 million, with Woods in competition) and 2014 (2.5 million when Woods missed the Masters for the first time in his career). 

For the second day, the Greenville-Spartanburg, S.C., market led the nation’s metered markets with a 5.0 rating, up from the 4.6 rating in the market on Thursday for the first round. Other top 10 markets for Friday were Ft. Myers/Naples, Fla., 4.7; Minneapolis-St. Paul, 4.2; Raleigh-Durham, 4.1; Buffalo, 3.7; Indianapolis, Columbus and Cincinnati, tied at 3.4; and Tampa-St. Petersburg and West Palm Beach, tied at 3.3.