NY State Senate Bill 2017-S3868A

Senate Bill S3868A

2017-2018 Legislative Session

Relates to giving the New York city department of finance discretion to accept late filings

download bill text pdf

Archive: Last Bill Status - In Senate Committee Cities 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to cities returned to senate died in assembly
Jun 13, 2017	referred to real property taxation delivered to assembly passed senate
Jun 08, 2017	amended on third reading 3868a
May 08, 2017	advanced to third reading
May 03, 2017	2nd report cal.
May 02, 2017	1st report cal.726
Jan 27, 2017	referred to cities

Votes

- Jun 13, 2017 - Floor Vote
  S3868A
  
  63
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 13, 2017
      
      aye (63)
      
      Addabbo Jr.
      
      Akshar
      
      Alcantara
      
      Amedore
      
      Avella
      
      Bailey
      
      Benjamin
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Helming
      
      Hoylman-Sigal
      
      Jacobs
      
      Kaminsky
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Montgomery
      
      Murphy
      
      O'Mara
      
      Ortt
      
      Parker
      
      Peralta
      
      Persaud
      
      Phillips
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Valesky
      
      Young
  May 2, 2017 - Committee Vote
  S3868A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Committee Vote: May 2, 2017
      
      aye (7)
      
      Akshar
      
      Avella
      
      Felder
      
      Funke
      
      Jacobs
      
      Persaud
      
      Serrano

Bill Amendments

Original

A (Active)

co-Sponsors

2017-S3868 - Details

Current Committee:: Senate Cities
Law Section:: Real Property Tax Law
Laws Affected:: Amd §489-cccccc, RPT L
Versions Introduced in 2015-2016 Legislative Session:: S5923

2017-S3868 - Summary

Relates to giving the New York city department of finance discretion to accept late filings.

2017-S3868 - Sponsor Memo

                                 BILL NUMBER:  S3868

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to giving the New York city department of finance discretion
to accept late filings

 PURPOSE :

To provide the Department of Finance the authority to accept late
final applications for the Industrial and Commercial Abatement
Program.

 SUMMARY OF PROVISIONS :

Section 1 amends subdivision (ii) of subparagraph (a) of paragraph (5)
of amends 489-ccccccc of the real property tax law to provide
Department of Finance with ability to accept late applications.

Section 2 sets forth the effective date.

 JUSTIFICATION :

Industrial and Commercial Abatement Program (ICAP) is a tax abatement
in a city with more than one million persons. New York City has used
this enabling statute to adopt a local law and has a successful ICAP
abatement program. A complex formula credits businesses property tax

bills during the years construction is done to improve their property.
The purpose of this tax abatement was to incentivize businesses to
expand. The program has been very popular and the program has met with
success. There is however a small correction that will increase the
number of businesses helped.

Under current law, an applicant must file two applications to be
eligible for ICAP: 1) a preliminary application on or before the date
of the department of buildings issues the first permit for the site
and 2) a final application. The final application must be filed with
DOF "no later than one year from the date of the issuance of the first
building permit for construction" or when no building permit is
required no later than one year from date of commencement of
construction. The Department of Finance has no ability under current
law to grant an abatement if an applicant files the final application
after one year if something holds up the construction process.

Unfortunately, 85 businesses have been denied the abatement because
they were unable to complete construction within one year because a
city agency held up the construction, whether it be because they
issued a stop work order or work stopped while waiting for inspectors
to come to the property or for some other reason based upon a city
agency's action or inaction and beyond the applicant's control.  This
legislation provides the Department of Finance with the ability to
accept applications and to ensure that the abatement program operates
as intended.

 LEGISLATIVE HISTORY :

2015-16: S.5923 Passed Senate/A.8354 Referred to Real Property
Taxation.

 FISCAL IMPLICATIONS :

None to the State.

 EFFECTIVE DATE :
This act shall take effect immediately.

2017-S3868 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3868
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2017
                                ___________
 
 Introduced  by Sens. COMRIE, STAVISKY -- read twice and ordered printed,
   and when printed to be committed to the Committee on Cities
 
 AN ACT to amend the real property tax law, in relation to giving the New
   York city department of finance discretion to accept late filings
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subparagraph  (ii)  of  paragraph (a) of subdivision 5 of
 section 489-cccccc of the real property tax law, as added by chapter 119
 of the laws of 2008, is amended to read as follows:
   (ii) Final application. Applicants shall file a final application  for
 benefits  no  later than one year from the date of issuance of the first
 building permit for construction work, or, where construction work  does
 not  require  a building permit, no later than one year from the date of
 commencement of construction. THE DEPARTMENT  OF  FINANCE  SHALL  ACCEPT
 APPLICATIONS  RECEIVED  AFTER  ONE YEAR FROM THE DATE OF COMMENCEMENT OF
 CONSTRUCTION AS TIMELY FILED IF IT FINDS NO HARM  FROM  THE  APPLICANT'S
 LATE  FILING OR NO FAULT ON THE PART OF THE APPLICANT IN FAILING TO FILE
 PRIOR TO THE EXPIRATION OF ONE YEAR.
   § 2. This act shall take effect immediately.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00354-01-7

co-Sponsors

2017-S3868A (ACTIVE) - Details

Current Committee:: Senate Cities
Law Section:: Real Property Tax Law
Laws Affected:: Amd §489-cccccc, RPT L
Versions Introduced in 2015-2016 Legislative Session:: S5923

2017-S3868A (ACTIVE) - Summary

Relates to giving the New York city department of finance discretion to accept late filings.

2017-S3868A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3868A

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to giving the New York city department of finance discretion
to accept late filings

 PURPOSE :

To provide the Department of Finance the authority to accept late
final applications for the Industrial and Commercial Abatement
Program.

 SUMMARY OF PROVISIONS :

Section i amends subdivision (ii) of subparagraph (a) of paragraph (5)
of section 489- ccccccc of the real property tax law to provide
Department of Finance with ability to accept late applications;
Section 2 sets forth the effective date.

 JUSTIFICATION :

Industrial and Commercial Abatement Program (ICAP) is a tax abatement
in a city with more than one million persons. New York City has used
this enabling statute to adopt a local law and has a successful ICAP
abatement program. A complex formula credits businesses property tax
bills during the years construction is done to improve their property.

The purpose of this tax abatement was to incentivize businesses to
expand. The program has been very popular and the program has met with
success. However, a small correction will increase the number of
businesses helped.

Under current law, an applicant must file two applications to be
eligible for ICAP: i) a preliminary application on or before the date
of the department of buildings issues the first permit for the site
and 2) a final application. The final application must be filed with
DOF "no later than one year from the date of the issuance of the first
building permit for construction" or when no building permit is
required no later than one year from date of commencement of
construction. The Department of Finance has no ability under current
law to grant an abatement if an applicant files the final application
after one year if something holds up the construction process.

Unfortunately, 85 businesses have been denied the abatement because
they were unable to complete construction within one year because a
city agency held up the construction, whether it be because they
issued a stop work order or work stopped while waiting for inspectors
to come to the property or for some other reason based upon a city
agency's action or inaction and beyond the applicant's control. This
legislation provides the Department of Finance with the ability to
accept applications and to ensure that the abatement program operates
as intended.

 LEGISLATIVE HISTORY :

2015-16: S.5923 Passed Senate/A.8354 Referred to Real Property
Taxation.

 FISCAL IMPLICATIONS :

None to the State.

 EFFECTIVE DATE :
This act shall take effect immediately.

2017-S3868A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3868--A
     Cal. No. 726
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2017
                                ___________
 
 Introduced  by Sens. COMRIE, STAVISKY -- read twice and ordered printed,
   and when printed to  be  committed  to  the  Committee  on  Cities  --
   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 giving the New
   York city department of finance discretion to accept late filings
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (ii) of paragraph  (a)  of  subdivision  5  of
 section 489-cccccc of the real property tax law, as added by chapter 119
 of the laws of 2008, is amended to read as follows:
   (ii)  Final application. Applicants shall file a final application for
 benefits no later than one year from the date of issuance of  the  first
 building  permit for construction work, or, where construction work does
 not require a building permit, no later than one year from the  date  of
 commencement  of  construction. THE DEPARTMENT OF FINANCE SHALL GRANT AN
 EXTENSION FOR FILING A FINAL APPLICATION FOR BENEFITS FOR  A  LENGTH  OF
 TIME  EQUIVALENT TO THE LENGTH OF DELAY BY ANY AGENCY OF THE CITY OF NEW
 YORK.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00354-03-7

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Senate Bill S3868A

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Sponsored By

Leroy Comrie

Archive: Last Bill Status - In Senate Committee Cities Committee

Bill Amendments

co-Sponsors

Toby Ann Stavisky

2017-S3868 - Details

2017-S3868 - Summary

2017-S3868 - Sponsor Memo

2017-S3868 - Bill Text download pdf

co-Sponsors

Toby Ann Stavisky

2017-S3868A (ACTIVE) - Details

2017-S3868A (ACTIVE) - Summary

2017-S3868A (ACTIVE) - Sponsor Memo

2017-S3868A (ACTIVE) - Bill Text download pdf

Comments