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STATE OF NEW YORK
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6710

2011-2012 Regular Sessions

IN ASSEMBLY

March 25, 2011
___________

Introduced by M. of A. TENNEY -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend  the  tax  law,  in relation to the real property tax
  circuit breaker credit

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

  Section  1.  Subparagraph  (E)  of  paragraph  1  of subsection (e) of
section 606 of the tax law, as amended by chapter 105  of  the  laws  of
2006, is amended to read as follows:
  (E)  "Qualifying  real  property taxes" means all real property taxes,
special ad valorem levies and special assessments,  AND  MUNICIPAL  USER
FEES,  exclusive of penalties and interest, levied on the residence of a
qualified taxpayer and paid during the taxable  year  [less  the  credit
claimed  under subsection (n-1) of this section]. In addition, for taxa-
ble years beginning after December thirty-first, nineteen hundred eight-
y-four, a qualified taxpayer may elect to include any additional  amount
that  would  have  been  levied in the absence of an exemption from real
property taxation pursuant to section four hundred  sixty-seven  of  the
real  property  tax law. If tenant-stockholders in a cooperative housing
corporation have met the requirements of section two hundred sixteen  of
the internal revenue code by which they are allowed a deduction for real
estate taxes, the amount of taxes so allowable, or which would be allow-
able  if the taxpayer had filed returns on a cash basis, shall be quali-
fying real property taxes. If a residence is owned by two or more  indi-
viduals  as joint tenants or tenants in common, and one or more than one
individual is not a member of the household,  qualifying  real  property
taxes  is  that  part  of such taxes on the residence which reflects the
ownership percentage of the qualified taxpayer and members of his house-
hold. If a residence is an integral part of a  larger  unit,  qualifying
real  property  taxes shall be limited to that amount of such taxes paid
as may be reasonably apportioned to such residence. If a household  owns

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09839-01-1
A. 6710                             2

and occupies two or more residences during different periods in the same
taxable  year,  qualifying  real  property taxes shall be the sum of the
prorated qualifying real property taxes attributable  to  the  household
during  the  periods such household occupies each of such residences. If
the household owns and occupies a residence for part of the taxable year
and rents a residence for part of the same taxable year, it may  include
both  the  proration  of qualifying real property taxes on the residence
owned and the real property tax equivalent with respect  to  the  months
the  residence  is rented. Provided, however, for purposes of the credit
allowed under this subsection, qualifying real  property  taxes  may  be
included  by  a qualified taxpayer only to the extent that such taxpayer
or the spouse of such taxpayer occupying such residence for  six  months
or  more  of  the  taxable year owns or has owned the residence and paid
such taxes.
  S 2. Paragraph 1 of subsection (e) of section 606 of the  tax  law  is
amended by adding a new subparagraph (H) to read as follows:
  (H)  "MUNICIPAL USER FEES" MEANS ANY MUNICIPAL FEE CHARGED TO A QUALI-
FIED TAXPAYER FOR SERVICES PROVIDED BY A MUNICIPALITY INCLUDING, BUT NOT
LIMITED TO FEES CHARGED FOR LIBRARY SERVICES, GARBAGE, FIRE  PROTECTION,
WATER AND SEWER. "MUNICIPAL USER FEES" SHALL NOT INCLUDE ANY RECREATION-
AL FEES CHARGED BY A MUNICIPALITY, INCLUDING BUT NOT LIMITED TO FEES FOR
THE USE OF A MUNICIPAL GOLF COURSE OR SWIMMING POOL THAT ARE IN ADDITION
TO THE REAL PROPERTY TAX LEVY.
  S 3. This act shall take effect immediately.