S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 511--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
  tee  on Real Property Taxation -- recommitted to the Committee on Real
  Property Taxation in accordance  with  Assembly  Rule  3,  sec.  2  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the real property tax law, in  relation  to  creating  a
  county commercial assessment ratio

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 1215 to read as follows:
  S 1215. ESTABLISHMENT OF A COUNTY COMMERCIAL ASSESSMENT RATIO.  1. FOR
PURPOSES OF THIS SECTION:
  (A)  "MARKET  VALUE  RATIO"  MEANS THE RATIO OF ASSESSED VALUE TO FULL
VALUE OF THE TAXABLE REAL PROPERTY ON A FINAL ASSESSMENT ROLL;
  (B) "MAJOR TYPE B" PROPERTY MEANS A GROUP OF  TAXABLE  PARCELS  DESIG-
NATED  AS COMMERCIAL PROPERTY INCLUDING APARTMENTS, INDUSTRIAL PROPERTY,
RECREATION AND ENTERTAINMENT PROPERTY, TAXABLE COMMUNITY SERVICES  PROP-
ERTY, AND PUBLIC SERVICES PROPERTY NOT CONTAINED WITH MAJOR TYPE D PROP-
ERTY:  EXCEPT  IN A HOMESTEAD ASSESSING UNIT, MAJOR TYPE B PROPERTY ALSO
INCLUDES RESIDENTIAL PROPERTY NOT IN MAJOR TYPE A;
  (C) "NON-REASSESSMENT MUNICIPALITY" MEANS ANY MUNICIPALITY THAT IS NOT
DESIGNATED AS A REASSESSMENT MUNICIPALITY;
  (D) "MAJOR TYPE A" PROPERTY MEANS RESIDENTIAL REAL PROPERTY OTHER THAN
APARTMENTS, EXCEPT THAT FOR A HOMESTEAD ASSESSING  UNIT,  MAJOR  TYPE  A
DESIGNATES  THE  HOMESTEAD  CLASS AS DEFINED IN SECTION NINETEEN HUNDRED
ONE OF THIS CHAPTER; AND
  (E) "MAJOR TYPE D" DESIGNATES PUBLIC SERVICES UTILITY  REAL  PROPERTY,
NOT INCLUDING CEILING RAILROAD AND SPECIAL FRANCHISE PROPERTY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03589-02-4
              

A. 511--A                           2

  2.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, FOR AN
ASSESSING UNIT CONTAINED IN ANY COUNTY WITH A POPULATION  OF  MORE  THAN
NINE   HUNDRED   TWENTY-THREE   THOUSAND  BUT  LESS  THAN  NINE  HUNDRED
TWENTY-FOUR THOUSAND AS DETERMINED BY THE TWO THOUSAND FEDERAL DECENNIAL
CENSUS  THERE  SHALL  BE  ESTABLISHED  A  COMMERCIAL ASSESSMENT RATIO AS
FOLLOWS:
  (A) SIXTY DAYS PRIOR TO THE DATE FOR FILING THE  TENTATIVE  ASSESSMENT
ROLL  OF AN ASSESSING UNIT, THE COMMISSIONER SHALL ESTABLISH THE COMMER-
CIAL ASSESSMENT RATIO FOR SUCH CITY, TOWN OR VILLAGE PROVIDED  THAT  (I)
THE  COMMISSIONER  IS  REQUIRED BY LAW TO ESTABLISH A STATE EQUALIZATION
RATE FOR SUCH CITY, TOWN OR VILLAGE, AND HAS ESTABLISHED SUCH  EQUALIZA-
TION  RATE,  AND  (II)  THAT SUCH CITY, TOWN OR VILLAGE IS NOT A SPECIAL
ASSESSING UNIT AS DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS  CHAP-
TER, AND (III) THE CITY, TOWN OR VILLAGE IS NOT COMPLETING A REVALUATION
OR  UPDATE. IN THE CASE OF A CITY IN A COUNTY HAVING A COUNTY DEPARTMENT
OF ASSESSMENT WITH THE POWER TO ASSESS REAL PROPERTY,  THE  COMMISSIONER
ALSO  SHALL  ESTABLISH A COMMERCIAL ASSESSMENT RATIO FOR THAT PORTION OF
THE COUNTY ROLL CONTAINING THE ASSESSMENTS OF TAXABLE REAL  PROPERTY  IN
SUCH CITY.
  (B)  SUCH  COMMERCIAL ASSESSMENT RATIO SHALL BE THE MARKET VALUE RATIO
FOR MAJOR TYPE B PROPERTY  FOR  NON-REASSESSMENT  MUNICIPALITIES  ESTAB-
LISHED  PURSUANT TO THE RULES, REGULATIONS AND PROCEDURES PROMULGATED BY
THE COMMISSIONER FOR THE ESTABLISHMENT OF STATE EQUALIZATION RATES.
  (C) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
A CITY, TOWN, OR VILLAGE MAY BY LOCAL LAW  PROVIDE  THAT  NO  COMMERCIAL
ASSESSMENT RATIO SHALL BE APPLICABLE WITHIN ITS JURISDICTION.
  S  2.  Subparagraph 3 of paragraph (b) of subdivision 3 of section 720
of the real property tax law is amended by adding a new  clause  (e)  to
read as follows:
  (E)  IN  ASSESSING  UNITS  THAT  HAVE AN ESTABLISHED COUNTY COMMERCIAL
ASSESSMENT RATIO OTHER  THAN  SPECIAL  ASSESSING  UNITS  AS  DEFINED  IN
SECTION  EIGHTEEN HUNDRED ONE OF THIS CHAPTER, AND UPON THE REVIEW OF AN
ASSESSMENT OF MAJOR TYPE B PROPERTY AS DEFINED IN SECTION TWELVE HUNDRED
FIFTEEN OF THIS CHAPTER, THE COMMERCIAL ASSESSMENT RATIO ESTABLISHED FOR
THE ROLL CONTAINING THE ASSESSMENT UNDER REVIEW.
  S 3. This act shall take effect immediately and shall apply  beginning
with the 2014 assessment roll.