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Same as: A9103A-2011 / Versions: S5208-2011 S5208A-2011 S5208B-2011 S5208C-2011

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S5208A-2011 Actions

• Jun 21, 2012: SUBSTITUTED BY A9103C
• Jun 11, 2012: AMENDED ON THIRD READING (T) 5208C
• Jun 11, 2012: VOTE RECONSIDERED - RESTORED TO THIRD READING
• Jun 11, 2012: returned to senate
• Jun 11, 2012: RECALLED FROM ASSEMBLY
• May 21, 2012: referred to real property taxation
• May 21, 2012: DELIVERED TO ASSEMBLY
• May 21, 2012: PASSED SENATE
• May 15, 2012: AMENDED ON THIRD READING 5208B
• Feb 29, 2012: AMENDED ON THIRD READING 5208A
• Jan 23, 2012: ADVANCED TO THIRD READING
• Jan 19, 2012: 2ND REPORT CAL.
• Jan 18, 2012: 1ST REPORT CAL.44
• Jan 4, 2012: REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 15, 2011: referred to real property taxation
• Jun 15, 2011: DELIVERED TO ASSEMBLY
• Jun 15, 2011: PASSED SENATE
• Jun 1, 2011: ADVANCED TO THIRD READING
• May 25, 2011: 2ND REPORT CAL.
• May 24, 2011: 1ST REPORT CAL.823
• May 3, 2011: REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT

S5208A-2011 Calendars

Floor Calendar: Mar 1, 2012 , Floor Calendar: Mar 5, 2012 , Floor Calendar: Mar 6, 2012 , Floor Calendar: Mar 7, 2012 , Floor Calendar: Mar 12, 2012 , Floor Calendar: Mar 13, 2012 , Floor Calendar: Mar 14, 2012 , Floor Calendar: Mar 15, 2012 , Floor Calendar: Mar 19, 2012 , Floor Calendar: Mar 20, 2012 , Floor Calendar: Mar 21, 2012 , Floor Calendar: Mar 22, 2012 , Floor Calendar: Mar 26, 2012 , Floor Calendar: Mar 27, 2012 , Floor Calendar: Mar 28, 2012 , Floor Calendar: Mar 29, 2012 , Floor Calendar: Mar 30, 2012 , Floor Calendar: Apr 17, 2012 , Floor Calendar: Apr 18, 2012 , Floor Calendar: Apr 19, 2012 , Floor Calendar: Apr 25, 2012 , Floor Calendar: Apr 26, 2012 , Floor Calendar: Apr 30, 2012 , Floor Calendar: May 1, 2012 , Floor Calendar: May 2, 2012 , Floor Calendar: May 7, 2012 , Floor Calendar: May 8, 2012 , Floor Calendar: May 9, 2012 , Floor Calendar: May 14, 2012 , Floor Calendar: May 15, 2012

S5208A-2011 Votes

S5208A-2011 Memo

BILL NUMBER:S5208A

TITLE OF BILL:

An act to amend the real property tax law, in relation to a partial tax
exemption for new residential construction or renovation of vacant resi-
dential structures in cities with a certain population

PURPOSE:

To encourage growth and economic development by providing the city of
Auburn to provide real property tax exemptions to vacant residential
homes for capital improvements

SUMMARY OF PROVISIONS:

Section 1 of the bill amends the real property tax law by adding a new
section 421-ff to authorize an exemption for capital improvements to
vacant residential buildings in cities with a population between twen-
ty-eight thousand five hundred and twenty-nine thousand.

1. Provides that vacant residential buildings which have been newly
constructed or renovated structures shall be exempt from certain taxa-
tion.

2. Provides that such buildings shall be exempt for two years for one
hundred per centum of the increase in the assessed value attributed to
the renovation. The exemption shall decrease by twenty per centum of the
exemption base for the following additional four years.

3. Sets forth the percentage of the exemption based on the LEED certif-
ication classification {certified/silver, gold or platinum}.  The
percentages of exemptions are listed by the LEED certification classi-
fication.

4. Exemptions granted pursuant to this section shall apply to real prop-
erty taxes imposed for city purposes.

5. Lists eligibility criteria for the exemption: (al construction of
improvements must commence as specified by local law; {b} project
exceeds $3,000; and{c) proper documentation required.

6. Provides that an application for exemption shall be prescribed by the
commissioner and filed with the assessor of the city.

7. Provides for the commencement of the exemption upon the approval of
the assessor. The exemption will be effective after the taxable status
date.

Section 2 of the bill provides for an immediate effective date.

JUSTIFICATION:
This legislation allows city of Auburn to provide real property tax
exemptions to vacant residential homes for capital improvements.  Small
cities are continually pursuing innovative ways to encourage growth and
economic development and this legislation would be helpful in improving
housing stock and raising property values.

New York has become proactive in bolstering efforts to reduce greenhouse
gas emissions by promoting energy efficiency in homes throughout the
State. This legislation would promote "green" construction by granting
an additional real property tax exemption for property improvements
meeting LEED certification standards. This incentive would further build
upon New York's efforts by encouraging more homeowners and businesses to
go "green".

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None to State.

LOCAL FISCAL IMPLICATIONS:
Undetermined, dependent upon utilization.

EFFECTIVE DATE:
This act shall take effect immediately.

S5208A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 5208--A
 Cal. No. 44
 2011-2012 Regular Sessions
 I N  SENATE
 May 3, 2011
 
 Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Housing, Construction  and
 Community  Development  --  recommitted  to  the Committee on Housing,
 Construction and Community Development in accordance with Senate  Rule
 6,  sec. 8 -- reported favorably from said committee, ordered to first
 and second report, ordered to a third  reading,  amended  and  ordered
 reprinted, retaining its place in the order of third reading
 AN  ACT to amend the real property tax law, in relation to a partial tax
 exemption for new residential construction  or  renovation  of  vacant
 residential structures in cities with a certain population
 

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 421-ff to read as follows:

 

S  421-FF.  EXEMPTION OF CAPITAL IMPROVEMENTS TO RESIDENTIAL BUILDINGS
 IN CITIES WITH A POPULATION BETWEEN TWENTY-SEVEN THOUSAND  FIVE  HUNDRED
 AND  TWENTY-EIGHT  THOUSAND.  1.  RESIDENTIAL  BUILDINGS WHICH HAVE BEEN
 NEWLY CONSTRUCTED OR  RENOVATED  VACANT  STRUCTURES  SUBSEQUENT  TO  THE
 EFFECTIVE  DATE  OF  A  LOCAL LAW OR RESOLUTION PURSUANT TO THIS SECTION
 SHALL BE EXEMPT FROM TAXATION AND  SPECIAL  AD  VALOREM  LEVIES  TO  THE
 EXTENT  PROVIDED HEREINAFTER IN CITIES WITH A POPULATION BETWEEN TWENTY
 SEVEN THOUSAND FIVE HUNDRED AND TWENTY-EIGHT THOUSAND. FOR  PURPOSES  OF
 THIS  SECTION, "CONSTRUCTION" OR "RENOVATION" SHALL NOT INCLUDE ORDINARY
 MAINTENANCE AND REPAIRS. AFTER A PUBLIC HEARING, THE GOVERNING BOARD  OF
 A  CITY  WITH  SUCH  A  POPULATION  MAY  ADOPT A RESOLUTION TO GRANT THE
 EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION. A COPY OF SUCH LOCAL  LAW
 OR  RESOLUTION  SHALL BE FILED WITH THE COMMISSIONER AND THE ASSESSOR OF
 SUCH CITY WHO PREPARES THE ASSESSMENT ROLL ON WHICH THE  TAXES  OF  SUCH
 CITY ARE LEVIED.
 2.  SUCH  BUILDINGS  SHALL  BE EXEMPT FOR A PERIOD OF TWO YEARS TO THE
 EXTENT OF ONE HUNDRED PER CENTUM OF THE INCREASE IN ASSESSED VALUE THER
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10226-02-2
 
       S. 5208--A                          2
 EOF ATTRIBUTABLE TO SUCH CONSTRUCTION OR RENOVATION  AND  FOR  AN  ADDI
 TIONAL PERIOD OF FOUR YEARS SUBJECT TO THE FOLLOWING:

 (A)  THE  EXTENT  OF  SUCH  EXEMPTION SHALL BE DECREASED BY TWENTY PER
 CENTUM  OF  THE  "EXEMPTION  BASE"  EACH  YEAR  DURING  SUCH  ADDITIONAL
 FOUR-YEAR  PERIOD,  SUCH  THAT  DURING  YEAR  THREE  THERE  SHALL  BE AN
 EXEMPTION OF EIGHTY PER CENTUM OF THE INCREASE IN ASSESSED VALUE THEREOF
 ATTRIBUTABLE, DURING YEAR FOUR THERE SHALL BE AN EXEMPTION OF SIXTY  PER
 CENTUM  OF  THE INCREASE IN ASSESSED VALUE THEREOF ATTRIBUTABLE, IN YEAR
 FIVE THERE SHALL BE AN EXEMPTION OF FORTY PER CENTUM OF THE INCREASE  IN
 ASSESSED  VALUE  THEREOF  ATTRIBUTABLE AND IN YEAR SIX THERE SHALL BE AN
 EXEMPTION OF TWENTY PER CENTUM OF THE INCREASE IN ASSESSED VALUE THEREOF
 ATTRIBUTABLE; AND
 (B) THE "EXEMPTION BASE" SHALL BE THE INCREASE IN ASSESSED  VALUE  DUE
 TO  IMPROVEMENTS  AS  DETERMINED  BY THE ASSESSOR IN THE INITIAL YEAR OF
 SUCH SIX-YEAR PERIOD FOLLOWING THE FILING OF AN ORIGINAL APPLICATION.
 3. SUCH RESIDENTIAL REAL PROPERTY WHICH IS CERTIFIED UNDER  A  CERTIF
 ICATION  STANDARD  APPROVED BY THE CITY WHICH IS DETERMINED TO BE EQUIV
 ALENT TO THE  LEADERSHIP  IN  ENERGY  AND  ENVIRONMENTAL  DESIGN  (LEED)
 CERTIFICATION  FOR  THE CATEGORIES OF CERTIFIED/SILVER, GOLD OR PLATINUM
 AS MEETING GREEN BUILDING STANDARDS SHALL BE EXEMPT  FOR  THE  FOLLOWING
 PERCENTAGES,  PROVIDED  THAT A COPY OF THE CERTIFICATION FOR A QUALIFIED
 CATEGORY IS FILLED WITH THE ASSESSOR  OF  SUCH  CITY  AND  THE  ASSESSOR
 APPROVES  THE  APPLICATION  FOR  THE  APPLICABLE CATEGORY AS MEETING THE
 REQUIREMENTS OF THIS SECTION AND THE LOCAL LAW OF SUCH CITY:

 (A) CERTIFIED/SILVER CERTIFICATION STANDARD. SUCH BUILDINGS  SHALL  BE
 EXEMPT  FOR  A  PERIOD  OF  THREE YEARS TO THE EXTENT OF ONE HUNDRED PER
 CENTUM OF THE INCREASE IN ASSESSED VALUE THEREOF  ATTRIBUTABLE  TO  SUCH
 CONSTRUCTION  OR  RENOVATION AND FOR AN ADDITIONAL PERIOD OF FOUR YEARS.
 THE EXTENT OF SUCH EXEMPTION SHALL BE DECREASED BY TWENTY PER CENTUM  OF
 THE  "EXEMPTION  BASE" EACH YEAR DURING SUCH ADDITIONAL FOUR-YEAR PERIOD
 SUCH THAT DURING YEAR FOUR THERE SHALL BE AN  EXEMPTION  OF  EIGHTY  PER
 CENTUM  OF  THE  INCREASE IN ASSESSED VALUE THEREOF ATTRIBUTABLE, DURING
 YEAR FIVE THERE SHALL BE  AN  EXEMPTION  OF  SIXTY  PER  CENTUM  OF  THE
 INCREASE IN ASSESSED VALUE THEREOF ATTRIBUTABLE, IN YEAR SIX THERE SHALL
 BE  AN  EXEMPTION  OF FORTY PER CENTUM OF THE INCREASE IN ASSESSED VALUE
 THEREOF ATTRIBUTABLE AND IN YEAR SEVEN THERE SHALL BE  AN  EXEMPTION  OF
 TWENTY  PER  CENTUM  OF THE INCREASE IN ASSESSED VALUE THEREOF ATTRIBUT
 ABLE.  THE "EXEMPTION BASE" SHALL BE THE INCREASE IN ASSESSED VALUE  DUE
 TO  IMPROVEMENTS  AS  DETERMINED  BY THE ASSESSOR IN THE INITIAL YEAR OF
 SUCH SEVEN-YEAR PERIOD FOLLOWING THE FILING OF AN ORIGINAL APPLICATION;
 (B) GOLD STANDARD. SUCH BUILDINGS SHALL BE EXEMPT FOR A PERIOD OF FOUR
 YEARS TO THE EXTENT OF  ONE  HUNDRED  PER  CENTUM  OF  THE  INCREASE  IN
 ASSESSED  VALUE  THEREOF ATTRIBUTABLE TO SUCH CONSTRUCTION OR RENOVATION
 AND FOR AN ADDITIONAL PERIOD OF FOUR YEARS. THE EXTENT OF SUCH EXEMPTION
 SHALL BE DECREASED BY TWENTY PER CENTUM OF  THE  "EXEMPTION  BASE"  EACH
 YEAR  DURING SUCH ADDITIONAL FOUR-YEAR PERIOD SUCH THAT DURING YEAR FIVE
 THERE SHALL BE AN EXEMPTION OF EIGHTY PER  CENTUM  OF  THE  INCREASE  IN
 ASSESSED  VALUE  THEREOF ATTRIBUTABLE, DURING YEAR SIX THERE SHALL BE AN
 EXEMPTION OF SIXTY PER CENTUM OF THE INCREASE IN ASSESSED VALUE  THEREOF
 ATTRIBUTABLE,  IN  YEAR  SEVEN  THERE SHALL BE AN EXEMPTION OF FORTY PER
 CENTUM OF THE INCREASE IN ASSESSED VALUE  THEREOF  ATTRIBUTABLE  AND  IN
 YEAR  EIGHT  THERE  SHALL  BE  AN  EXEMPTION OF TWENTY PER CENTUM OF THE
 INCREASE IN ASSESSED VALUE THEREOF ATTRIBUTABLE.  THE  "EXEMPTION  BASE"
 SHALL  BE  THE  INCREASE IN ASSESSED VALUE DUE TO IMPROVEMENTS AS DETER
 MINED BY THE ASSESSOR IN THE INITIAL  YEAR  OF  SUCH  EIGHT-YEAR  PERIOD
 FOLLOWING THE FILING OF AN ORIGINAL APPLICATION; OR
 
       S. 5208--A                          3
 (C)  PLATINUM STANDARD. SUCH BUILDINGS SHALL BE EXEMPT FOR A PERIOD OF
 SIX YEARS TO THE EXTENT OF ONE HUNDRED PER CENTUM  OF  THE  INCREASE  IN
 ASSESSED  VALUE  THEREOF ATTRIBUTABLE TO SUCH CONSTRUCTION OR RENOVATION
 AND FOR AN ADDITIONAL PERIOD OF FOUR YEARS. THE EXTENT OF SUCH EXEMPTION
 SHALL  BE  DECREASED  BY  TWENTY PER CENTUM OF THE "EXEMPTION BASE" EACH
 YEAR DURING SUCH ADDITIONAL FOUR-YEAR PERIOD SUCH THAT DURING YEAR SEVEN
 THERE SHALL BE AN EXEMPTION OF EIGHTY PER  CENTUM  OF  THE  INCREASE  IN
 ASSESSED VALUE THEREOF ATTRIBUTABLE, DURING YEAR EIGHT THERE SHALL BE AN
 EXEMPTION  OF SIXTY PER CENTUM OF THE INCREASE IN ASSESSED VALUE THEREOF
 ATTRIBUTABLE, IN YEAR NINE THERE SHALL BE  AN  EXEMPTION  OF  FORTY  PER
 CENTUM  OF  THE  INCREASE  IN ASSESSED VALUE THEREOF ATTRIBUTABLE AND IN
 YEAR TEN THERE SHALL BE  AN  EXEMPTION  OF  TWENTY  PER  CENTUM  OF  THE
 INCREASE  IN  ASSESSED VALUE THEREOF ATTRIBUTABLE.  THE "EXEMPTION BASE"
 SHALL BE THE INCREASE IN ASSESSED VALUE DUE TO  IMPROVEMENTS  AS  DETER
 MINED  BY  THE  ASSESSOR  IN  THE  INITIAL  YEAR OF SUCH TEN-YEAR PERIOD
 FOLLOWING THE FILING OF AN ORIGINAL APPLICATION.
 4. EXEMPTIONS GRANTED PURSUANT TO THIS SECTION  SHALL  APPLY  TO  REAL
 PROPERTY TAXES IMPOSED FOR CITY PURPOSES.
 5. NO SUCH EXEMPTION SHALL BE GRANTED UNLESS:

 (A)  SUCH  CONSTRUCTION  OR RENOVATION WAS COMMENCED SUBSEQUENT TO THE
 EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDI
 VISION ONE OF THIS SECTION;
 (B) THE VALUE OF SUCH CONSTRUCTION OR RENOVATION EXCEEDS  THE  SUM  OF
 THREE THOUSAND DOLLARS; AND
 (C)  SUCH  CONSTRUCTION  OR  RENOVATION  IS  DOCUMENTED  BY A BUILDING
 PERMIT, IF REQUIRED, FOR THE IMPROVEMENTS OR OTHER APPROPRIATE  DOCUMEN
 TATION AS REQUIRED BY THE CITY ASSESSOR.
 6.  SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
 OF SUCH BUILDING ON A FORM PRESCRIBED BY THE COMMISSIONER. SUCH APPLICA
 TION SHALL BE FILED WITH THE ASSESSOR OF A CITY WITH A POPULATION OF NOT
 LESS  THAN  TWENTY-SEVEN  THOUSAND  FIVE  HUNDRED  AND  NOT  MORE   THAN
 TWENTY-EIGHT  THOUSAND  ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE
 OF SUCH CITY AND WITHIN ONE YEAR AFTER THE DATE OF  COMPLETION  OF  SUCH
 CONSTRUCTION OR RENOVATION.
 7.  IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION PURSU
 ANT TO THIS SECTION, THE CITY ASSESSOR SHALL APPROVE THE APPLICATION AND
 SUCH BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION  AND  SPECIAL  AD
 VALOREM  LEVIES  BY THE CITY AS PROVIDED IN THIS SECTION COMMENCING WITH
 THE ASSESSMENT ROLL PREPARED ON THE BASIS OF  THE  TAXABLE  STATUS  DATE
 REFERRED TO IN SUBDIVISION SIX OF THIS SECTION. THE ASSESSOR SHALL ENTER
 THE  ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS SECTION ON
 THE ASSESSMENT ROLL FOR THE TAXABLE PROPERTY, WITH  THE  AMOUNT  OF  THE
 EXEMPTION  SHOWN  IN  A  SEPARATE  COLUMN. IN ANY CASE WHERE THERE IS AN
 ADDITIONAL   PARTIAL   EXEMPTION   BASED   ON   A    CERTIFICATION    OF
 CERTIFIED/SILVER,  GOLD  OR  PLATINUM  LEED STANDARDS IN ACCORDANCE WITH
 APPLICABLE CERTIFICATION STANDARDS APPROVED BY THE CITY, A COPY OF  SUCH
 CERTIFICATION SHALL BE FILED IN THE SUBJECT REAL PROPERTY FILE.
 8.  IN  THE  EVENT THAT REAL PROPERTY GRANTED AN EXEMPTION PURSUANT TO
 THIS SECTION CEASES TO BE USED  PRIMARILY  FOR  ELIGIBLE  PURPOSES,  THE
 EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL CEASE.
 

S 2. This act shall take effect immediately.

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