Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a physician in a physician shortage area, as determined by the commissioner of health, which will be such physician's primary residence and he or she will practice in such shortage area.

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S6919-2011 Actions

• Jun 21, 2012: COMMITTED TO RULES
• Jun 12, 2012: ADVANCED TO THIRD READING
• Jun 11, 2012: 2ND REPORT CAL.
• Jun 6, 2012: 1ST REPORT CAL.1123
• Apr 11, 2012: REFERRED TO LOCAL GOVERNMENT

S6919-2011 Meetings

Local Government: Jun 6, 2012

S6919-2011 Calendars

Floor Calendar: Jun 11, 2012 , Floor Calendar: Jun 12, 2012 , Floor Calendar: Jun 13, 2012 , Floor Calendar: Jun 14, 2012 , Floor Calendar: Jun 18, 2012 , Floor Calendar: Jun 19, 2012 , Floor Calendar: Jun 20, 2012 , Floor Calendar: Jun 21, 2012

S6919-2011 Votes

S6919-2011 Memo

BILL NUMBER:S6919

TITLE OF BILL:
An act
to amend
the real property tax law, in relation to authorizing real property
taxing jurisdictions to grant a tax exemption for a primary residence
purchased by a physician in a physician shortage area

PURPOSE:
The purpose of this bill is to provide a partial tax exemption for
real property purchased by a physician for use as primary residence
when the physician works in and the property is located in a
physician shortage area designated by the Commissioner.

SUMMARY OF PROVISIONS:
Section 1 states the legislative findings and intent.

Section 2 authorizes an exemption from local property and school taxes
for primary residential property purchases of physicians residing and
working in areas designated by the Commissioner as experiencing a
physician shortage, conditioned upon the local taxing authority
passing an authorizing law or resolution. The exemption cannot be for
a period longer than 5 years and is for a maximum of 50% of the value
of the real property's assessed value.

Section 3 is the effective date.

EXISTING LAW:
None.

JUSTIFICATION:
Many communities in New York State are experiencing a growing
physician shortage, reaching crisis proportions in some geographic
regions and in some medical special ties. A survey of its members by
the Health Care Association of New York State (HANYS) reported that
104 hospitals outside of New York City had a current need for 1,400
physicians (almost 40% in primary care). In addition to primary care,
severe shortages exist in general surgery, OB-GYN, urology and
psychiatry. Many areas of the State have seen rapid declines in their
physicians supply and with an average physician age of 52 (almost 30%
are over 60 years of age); the shortage is only expected to worsen.

On the demand side for physician services, New York's population age
65 and over increased 25% between 1980 and 2000 and, the population
over age 80 (who use the most health resources) is expected to double
by the year 2020.

Clearly, both the health care community and state government must
focus on physician supply issue and work together to implement a
multi-faceted plan to address the problem. The "Doctors Across New

York" Program was a strong step forward with awards made in March of
2009 after the program was enacted as part of the 2008-2009 State.
However, additional initiatives are vital to the continued viability
of rural New York State.

By exempting part of a physician's residence from real property tax
when the local taxing authority chooses to grant the exemption, the
legislation provides New York State's medically underserved
communities with another tool to attract physicians.

This physician shortage is an imminent threat to the health, safety
and the economic viability of these communities and their residents.
While this legislation will have a financial impact on the local
governments and school districts via foregone tax revenue, the
severity of the problem requires aggressive action and justifies
these expenditures even in this fiscally difficult period.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
Local taxing authorities would have an undetermined fiscal impact from
real property exempted from property taxes; however this exemption is
at their discretion. Furthermore, the presence of an adequate health
care system has been demonstrated to be a significant factor in
driving economic investment and growth within communities.

EFFECTIVE DATE:
This bill take effects immediately and applies to tax years on and
after March first next succeeding the date on which it shall have
become law, or in the case of municipal taxing authorities who have a
taxable status date other than March first established by charter,
then this act shall take effect with the first establishment of the
taxable status of real property in the municipality, next succeeding
the date on which it shall have become law.

S6919-2011 Text

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

      S. 6919                                                  A. 9810

                        SENATE - ASSEMBLY

                               April 11, 2012
                                 ___________

  IN  SENATE  -- Introduced by Sens. YOUNG, O'MARA, VALESKY -- (at request
    of the Legislative Commission on Rural Resources) --  read  twice  and
    ordered  printed, and when printed to be committed to the Committee on
    Local Government

  IN ASSEMBLY -- Introduced by M. of A. GUNTHER -- Multi-Sponsored  by  --
    M.  of  A. BURLING, LIFTON, PALMESANO -- read once and referred to the
    Committee on Real Property Taxation

  AN ACT to amend the real property tax law, in  relation  to  authorizing
    real  property  taxing  jurisdictions  to  grant a tax exemption for a
    primary residence purchased by a physician  in  a  physician  shortage
    area

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


    Section 1.  Legislative findings and intent.  The  legislature  hereby
  finds  that  several  communities  within  the state, particularly those
  located within rural areas, lack adequate access to  physicians.  It  is
  well  established  that  ensuring the sufficient availability of general
  practitioners and specialists directly  benefits  the  health  of  state
  residents, and the legislature has enacted several measures towards that
  end.
    Furthermore,  the legislature finds that municipalities are often best
  situated to evaluate the needs of their communities.  Therefore,  it  is
  the intent of the legislature to offer counties, cities, towns, villages
  and school districts the option to provide real property tax exemptions,
  should  they  determine  that  such an incentive would aid in attracting
  physicians to areas currently underserved by the medical community.
    S 2. The real property tax law is amended by adding a new section  439
  to read as follows:

    S  439.  REAL PROPERTY TAX EXEMPTIONS IN DESIGNATED PHYSICIAN SHORTAGE
  AREA. 1. A MUNICIPAL CORPORATION OR  SCHOOL  DISTRICT  MAY  EXEMPT  REAL
  PROPERTY  PURCHASED  BY A PHYSICIAN FOR USE SOLELY AS HIS OR HER PRIMARY
  RESIDENCE, TO THE EXTENT PROVIDED IN THIS SECTION, FROM TAXATION BY SUCH
  MUNICIPAL CORPORATION OR SCHOOL DISTRICT IF THE PHYSICIAN RESIDES IN AND

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD14084-02-2

 S. 6919                             2                            A. 9810

  HAS AN OFFICE LOCATED WITHIN A PHYSICIAN SHORTAGE AREA AS DETERMINED  BY
  THE  COMMISSIONER OF HEALTH.  AFTER A PUBLIC HEARING, THE GOVERNING BODY
  OF A MUNICIPAL CORPORATION MAY ADOPT A LOCAL LAW, AND  THE  BOARD  OF  A
  SCHOOL  DISTRICT, OTHER THAN A SCHOOL DISTRICT SUBJECT TO ARTICLE FIFTY-
  TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION, TO GRANT THE EXEMPTION
  AUTHORIZED PURSUANT TO THIS SECTION.
    2. ANY LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION ONE  OF
  THIS  SECTION  SHALL  ESTABLISH  THE  DURATION AND PERCENTAGE OF SUCH AN
  EXEMPTION, WHICH SHALL EXCEED NEITHER A PERIOD OF FIVE YEARS  NOR  FIFTY
  PERCENT  OF  THE PROPERTY'S ASSESSED VALUE. SUCH LOCAL LAW OR RESOLUTION
  MAY INCLUDE OTHER CONDITIONS OR RESTRICTIONS, INCLUDING BUT NOT  LIMITED
  TO  PROVISIONS  REGARDING THE MAXIMUM VALUE OF ELIGIBLE PROPERTY, AT THE
  DISCRETION OF THE PROMULGATING MUNICIPAL CORPORATION OR SCHOOL DISTRICT.
    3. A COPY OF SUCH LOCAL LAWS OR RESOLUTIONS SHALL BE  FILED  WITH  THE
  STATE  BOARD  AND  THE ASSESSOR FOR SUCH MUNICIPAL CORPORATION OR SCHOOL
  DISTRICT WHO PREPARES THE ASSESSMENT ROLL UPON WHICH THE TAXES  OF  SUCH
  MUNICIPAL CORPORATION OR SCHOOL DISTRICT ARE LEVIED.
    S  3.  This  act  shall take effect immediately and shall apply to tax
  years beginning on or after the first  of  March  next  succeeding  such
  effective  date;  or  in  the case of municipal taxing authorities which
  have a taxable status date other than March first established  by  char-
  ter,  this  act  shall  take  effect with the first establishment of the
  taxable status of real property in the municipality next succeeding  the
  effective date of this act.