NY State Senate Bill 2015-S1821A

Senate Bill S1821A

2015-2016 Legislative Session

Relates to state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 23, 2016	print number 1821a
Feb 23, 2016	amend and recommit to local government
Jan 06, 2016	referred to local government
Jan 15, 2015	referred to local government

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S1821 - Details

See Assembly Version of this Bill:: A1026
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §532-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A790
2011-2012: A425
2013-2014: S4605, A1079
2017-2018: S745, A732
2019-2020: A2089
2021-2022: A5219
2023-2024: A4303

2015-S1821 - Summary

Relates to state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.

2015-S1821 - Sponsor Memo

                                BILL NUMBER:S1821

TITLE OF BILL:  An act to amend the real property tax law, in relation
to state aid for certain towns adversely affected by a concentration
of tax exempt property

PURPOSE:

This bill creates a new category of state aid for certain towns based
on the amount of tax exempt property in their jurisdiction.

SUMMARY OF PROVISIONS:

Section 1 amends the Real Property Tax Law by adding a new Section
532-a providing that for a town to be eligible for a new category of
state aid at least 35 percent of the real property in the town, by
value, must be exempt from taxation. The funds available to assist
eligible towns are allocated based on a formula. Fifty percent of the
distribution is based on the town's population. The remaining 50
percent is based on the amount of tax exempt property in the town.
Section 2 is the effective date.

JUSTIFICATION:

Real property taxes are the main way local governments are able to
raise revenue and provide necessary services to the residents of their

town, When a large concentration, over 35 percent by value, of the
property in a town is exempt from taxation, there is a significant
portion of town land for which real property taxes cannot be collected
to support the services provided by the town.  This significantly
reduces the property tax base and limits the number of property owners
that pay taxes to support the town's services. This places an
increased burden on the taxpayers for support of town's services.

This bill will aid the taxpayers and the towns that have a
significantly high amount of real property that is exempt from
taxation by allowing the state to appropriate and distribute funds,
based upon a formula, to the towns which have a significantly high
amount, over 35 percent by value, of real property that is exempt from
taxation.

LEGISLATIVE HISTORY:

2013-2014: S.4605/ A.1079

FISCAL IMPLICATIONS:

Subject to budgetary appropriation.

EFFECTIVE DATE:

This bill shall take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring and
after the date on which this act shall have become a law.

2015-S1821 - Bill Text download pdf

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

                                  1821

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 15, 2015
                               ___________

Introduced  by  Sens. RITCHIE, SEWARD -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to state aid  for
  certain  towns  adversely  affected  by  a concentration of tax exempt
  property

  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 532-a to read as follows:
  S 532-A. CERTAIN LANDS SUBJECT TO STATE PAYMENTS. IN ANY TOWN IN WHICH
THE TOTAL AMOUNT OF TAX EXEMPT PROPERTY REPRESENTS MORE THAN THIRTY-FIVE
PERCENT, BY VALUE, OF THE TOTAL AMOUNT OF PROPERTY  IN  SUCH  TOWN,  THE
STATE SHALL PAY A SUM, SUBJECT TO BUDGETARY APPROPRIATION, AS FOLLOWS:
  1.  FIFTY  PERCENT  OF SUCH SUM SHALL BE PAID TO EACH ELIGIBLE TOWN IN
PROPORTION TO SUCH TOWN'S POPULATION RELATIVE TO THE POPULATION  OF  ALL
ELIGIBLE TOWNS; AND
  2.  FIFTY  PERCENT OF SUCH SUM SHALL BE PAID BASED ON THE VALUE OF TAX
EXEMPT PROPERTY IN EACH ELIGIBLE TOWN AS A PERCENTAGE OF  THE  VALUE  OF
ALL TAX EXEMPT PROPERTY IN ALL ELIGIBLE TOWNS.
  S 2. This act shall take effect immediately and shall apply to assess-
ment  rolls  prepared  on the basis of taxable status dates occurring on
and after the date on which this act shall have become a law.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00991-01-5

co-Sponsors

2015-S1821A (ACTIVE) - Details

See Assembly Version of this Bill:: A1026
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §532-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A790
2011-2012: A425
2013-2014: S4605, A1079
2017-2018: S745, A732
2019-2020: A2089
2021-2022: A5219
2023-2024: A4303

2015-S1821A (ACTIVE) - Summary

Relates to state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.

2015-S1821A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S1821A

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to state aid for certain towns adversely affected by a
concentration of tax exempt property

 PURPOSE : This bill creates a new category of state aid for certain
towns based on the amount of tax exempt property in their
jurisdiction.

 SUMMARY OF PROVISIONS :

Section 1 amends the Real Property Tax Law by adding a new Section
532-a providing that for any city, town, village, or fire district to
be eligible for a new category of state aid at least 35 percent of the
real property in the city, town, village, or fire district, by value,
must be exempt from taxation. The funds available to assist eligible
cities, towns, villages, or fire districts are allocated based on a
formula. Fifty percent of the distribution is based on the town's
population. The remaining 50 percent is based on the amount of tax
exempt property in the town.

Section 2 is the effective date.

 JUSTIFICATION : Real property taxes are the main way local
governments are able to raise revenue and provide necessary services

to the residents of their city, town, village, or fire district. When
a large concentration, over 35 percent by value, of the property in a
city, town, village, or fire district, is exempt from taxation, there
is a significant portion of land for which real property taxes cannot
be collected to support the services provided by the locality. This
significantly reduces the property tax base and limits the number of
property owners that pay taxes to support the town's services. This
places an increased burden on the taxpayers for support of a city's,
town's, village's, or fire district's services.

This bill will aid the taxpayers and the cities, towns, villages, and
fire districts, that have a significantly high amount of real property
that is exempt from taxation by allowing the state to appropriate and
distribute funds, based upon a formula, to the towns which have a
significantly high amount, over 35 percent by value, of real property
that is exempt from taxation.

 LEGISLATIVE HISTORY :  2015: S.1821/ A.1026 2013-2014: S.4605/ A.1079

 FISCAL IMPLICATIONS : Subject to budgetary appropriation.

 EFFECTIVE DATE : This bill shall take effect immediately and shall
apply to assessment rolls prepared on the basis of taxable status
dates occurring and after the date on which this act shall have become
a law.

2015-S1821A (ACTIVE) - Bill Text download pdf

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

                                 1821--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 15, 2015
                               ___________

Introduced  by  Sens. RITCHIE, SEWARD -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local  Government
  -- recommitted to the Committee on Local Government in accordance with
  Senate  Rule  6, sec. 8 -- 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 state aid  for
  certain  towns  adversely  affected  by  a concentration of tax exempt
  property

  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 532-a to read as follows:
  S 532-A. CERTAIN LANDS SUBJECT TO STATE PAYMENTS. IN ANY  CITY,  TOWN,
VILLAGE OR FIRE DISTRICT IN WHICH THE TOTAL AMOUNT OF TAX EXEMPT PROPER-
TY  REPRESENTS  MORE  THAN  THIRTY-FIVE  PERCENT, BY VALUE, OF THE TOTAL
AMOUNT OF PROPERTY IN SUCH CITY, TOWN, VILLAGE  OR  FIRE  DISTRICT,  THE
STATE SHALL PAY A SUM, SUBJECT TO BUDGETARY APPROPRIATION, AS FOLLOWS:
  1.  FIFTY  PERCENT  OF  SUCH  SUM SHALL BE PAID TO EACH ELIGIBLE CITY,
TOWN, VILLAGE OR FIRE DISTRICT IN PROPORTION TO SUCH ENTITY'S POPULATION
RELATIVE TO THE POPULATION OF ALL SUCH ELIGIBLE ENTITIES; AND
  2. FIFTY PERCENT OF SUCH SUM SHALL BE PAID BASED ON THE VALUE  OF  TAX
EXEMPT PROPERTY IN EACH ELIGIBLE CITY, TOWN, VILLAGE OR FIRE DISTRICT AS
A  PERCENTAGE OF THE VALUE OF ALL TAX EXEMPT PROPERTY IN ALL SUCH ELIGI-
BLE ENTITIES.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status  dates  occurring  on
and after the date on which this act shall have become a law.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00991-02-6

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Senate Bill S1821A

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Sponsored By

Patty Ritchie

Archive: Last Bill Status - In Senate Committee Local Government Committee

Bill Amendments

co-Sponsors

James L. Seward

2015-S1821 - Details

2015-S1821 - Summary

2015-S1821 - Sponsor Memo

2015-S1821 - Bill Text download pdf

co-Sponsors

Fred Akshar

Susan Serino

James L. Seward

2015-S1821A (ACTIVE) - Details

2015-S1821A (ACTIVE) - Summary

2015-S1821A (ACTIVE) - Sponsor Memo

2015-S1821A (ACTIVE) - Bill Text download pdf

Comments