NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A309
SPONSOR: Burdick TITLE OF BILL:
An act in relation to directing the state board of real property tax
services to conduct a study on real property tax saturation; and provid-
ing for the repeal of such provisions upon expiration thereof
PURPOSE:
This bill would direct the state board of real property tax services to
conduct a study on real property tax saturation.
SUMMARY OF PROVISIONS:
Section 1 defines the term "real property tax saturation" for the
purposes of this bill.
Section 2 authorize's the state board of real property tax services to
conduct a study on real property tax saturation, and outlines what the
study could include.
Section 3 outlines that the results:of the study and legislative recom-
mendations shall be delivered to the governor, the temporary president
of the senate-and the speaker of the assembly.
Section 4 sets the effective date.
JUSTIFICATION:
New Yorkers have some of the highest tax rates in the country and some
municipalities feel that they are overburdened with un-taxable proper-
ties within their. jurisdiction. This legislations seeks to establish a
study that would look into the real property tax saturation and poten-
tial legislative solutions to any issues discovered.
LEGISLATIVE HISTORY:
2019-20: 55312 Passed Senate
2021-22L A6227 (Burdick) Referred
FISCAL IMPLICATIONS:
Real Property Taxation None to the State.
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed two years after such effective date, or upon delivery of the
report required by section three of this act, whichever comes first;
provided that the board of real property tax services shall notify the
legislative bill drafting commission upon delivery of the report
required by section three of this act in order that the commission may
maintain an accurate and timely effective database of the official text
of the laws of state of New York in furtherance of effectuating the
provisions of section 44 of the legislative law and section 70-b of the
public officers law
STATE OF NEW YORK
________________________________________________________________________
309
2023-2024 Regular Sessions
IN ASSEMBLY
January 4, 2023
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT in relation to directing the state board of real property tax
services to conduct a study on real property tax saturation; and
providing for the repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. For purposes of this act, the term "real property tax satu-
2 ration" shall be considered a broad term that encompasses the impact of
3 high percentages of tax exempt real property within a municipality on
4 the overall economic viability of the municipality.
5 § 2. The state board of real property tax services is authorized and
6 directed to conduct a study on real property tax saturation. Such study
7 shall include, but not be limited to:
8 (a) the percentage of real property within each county of the state
9 that is exempt from real property taxation;
10 (b) an examination of each county within the top twentieth percentile
11 of all counties for the highest percentage of real property exempt from
12 taxation, such examination to include the impact of such exempt real
13 property over the five year period preceding the study on:
14 (i) the housing market in such counties, including new construction;
15 (ii) the growth or loss of new small businesses in such counties;
16 (iii) the growth or loss of new jobs in such counties;
17 (iv) the population growth or loss of such counties;
18 (v) the number of tax exempt not-for-profit organizations in such
19 counties;
20 (vi) the percentage of dedicated park land in such counties;
21 (vii) any other information the board deems appropriate;
22 (c) feasible revisions to real property tax policies, procedures and
23 practices that have the potential to reduce the tax burden in properties
24 within such counties that are subject to real property taxation; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01125-01-3
A. 309 2
1 (d) strategies that will support an equitable distribution of real
2 property taxation within such counties.
3 § 3. Such board shall make a report of the findings of its study,
4 including any recommendations for legislative action as it may deem
5 necessary and appropriate. Such report shall be delivered to the gover-
6 nor, the temporary president of the senate and the speaker of the assem-
7 bly no later than one year after the effective date of this act.
8 § 4. This act shall take effect immediately and shall expire and be
9 deemed repealed two years after such effective date, or upon delivery of
10 the report required by section three of this act, whichever comes first;
11 provided that the board of real property tax services shall notify the
12 legislative bill drafting commission upon delivery of the report
13 required by section three of this act in order that the commission may
14 maintain an accurate and timely effective database of the official text
15 of the laws of state of New York in furtherance of effectuating the
16 provisions of section 44 of the legislative law and section 70-b of the
17 public officers law.
