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S04388 Summary:

BILL NO    S04388 

SAME AS    No same as 

SPONSOR    YOUNG

COSPNSR    RITCHIE, VALESKY

MLTSPNSR   

Amd S206, Pub Health L; add S439, RPT L

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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S04388 Text:

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

                                         4388

                              2013-2014 Regular Sessions

                                   I N  S E N A T E

                                    March 26, 2013
                                      ___________

       Introduced by Sen. YOUNG -- (at request of the Legislative Commission on
         Rural  Resources)  -- read twice and ordered printed, and when printed
         to be committed to the Committee on Health

       AN ACT to amend the public health law and 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:

    1    Section 1.  Legislative findings and intent.  The  legislature  hereby
    2  finds  that  several  communities  within  the state, particularly those
    3  located within rural areas, lack adequate access to  physicians.  It  is
    4  well  established  that  ensuring the sufficient availability of general
    5  practitioners and specialists directly  benefits  the  health  of  state
    6  residents, and the legislature has enacted several measures towards that
    7  end.
    8    Furthermore,  the legislature finds that municipalities are often best
    9  situated to evaluate the needs of their communities.  Therefore,  it  is
   10  the intent of the legislature to offer counties, cities, towns, villages
   11  and school districts the option to provide real property tax exemptions,
   12  should  they  determine  that  such an incentive would aid in attracting
   13  physicians to areas currently underserved by the medical community.
   14    S 2. Section 206 of the public health law is amended by adding  a  new
   15  subdivision 29 to read as follows:
   16    29. (A) THE COMMISSIONER SHALL BIENNIALLY DESIGNATE AND MAKE AVAILABLE
   17  A LIST OF DESIGNATED PHYSICIAN SHORTAGE AREAS IN THE STATE. A DESIGNATED
   18  PHYSICIAN SHORTAGE AREA SHALL BE A COUNTY OR OTHER SUB-COUNTY GEOGRAPHIC
   19  AREA  DETERMINED BY THE COMMISSIONER TO BE IN SHORT SUPPLY OF PHYSICIANS
   20  IN PRIMARY CARE PRACTICE AND/OR ONE OR MORE  MEDICAL  SPECIALITIES.  THE
   21  LIST  SHALL INDICATE FOR EACH DESIGNATED PHYSICIAN SHORTAGE AREA, IF THE

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02531-03-3
       S. 4388                             2

    1  AREA IS IN SHORT SUPPLY OF PRIMARY CARE  PHYSICIANS  AND  WHICH  MEDICAL
    2  SPECIALITIES ARE IN SHORT SUPPLY IN THE DESIGNATED SHORTAGE AREA.
    3    (B)  IN  ESTABLISHING DESIGNATED PHYSICIAN SHORTAGE AREAS, THE COMMIS-
    4  SIONER, TO THE EXTENT PRACTICABLE,  SHALL  UTILIZE  CRITERIA  CONSISTENT
    5  WITH  THE  CRITERIA  UTILIZED  TO MAKE AWARDS FOR THE PHYSICIAN PRACTICE
    6  SUPPORT PROGRAM ESTABLISHED PURSUANT TO  PARAGRAPH  (E)  OF  SUBDIVISION
    7  FIVE-A OF SECTION TWENTY-EIGHT HUNDRED SEVEN-M OF THIS CHAPTER.
    8    (C)  FOR  THE  PURPOSES  OF  THIS  SUBDIVISION,  "MEDICAL SPECIALTY OR
    9  SPECIALTY AREA" SHALL MEAN THE BRANCH OR BRANCHES OF SPECIAL  COMPETENCE
   10  WITHIN  A  PHYSICIAN'S  MEDICAL  PRACTICE  AS EVIDENCED BY THEIR CERTIF-
   11  ICATION BY A SPECIALITY MEDICAL BOARD ACCEPTABLE TO THE COMMISSIONER.
   12    S 3. The real property tax law is amended by adding a new section  439
   13  to read as follows:
   14    S  439.  REAL PROPERTY TAX EXEMPTIONS IN DESIGNATED PHYSICIAN SHORTAGE
   15  AREA. 1. A MUNICIPAL CORPORATION OR  SCHOOL  DISTRICT  MAY  EXEMPT  REAL
   16  PROPERTY  PURCHASED  BY A PHYSICIAN FOR USE SOLELY AS HIS OR HER PRIMARY
   17  RESIDENCE, TO THE EXTENT PROVIDED IN THIS SECTION, FROM TAXATION BY SUCH
   18  MUNICIPAL CORPORATION OR SCHOOL DISTRICT IF THE PHYSICIAN RESIDES IN AND
   19  HAS AN OFFICE LOCATED WITHIN A PHYSICIAN SHORTAGE AREA AS DESIGNATED  BY
   20  THE  COMMISSIONER  OF  HEALTH  PURSUANT  TO  SUBDIVISION  TWENTY-NINE OF
   21  SECTION TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW.  AFTER A PUBLIC  HEAR-
   22  ING,  THE  GOVERNING  BODY  OF A MUNICIPAL CORPORATION MAY ADOPT A LOCAL
   23  LAW, AND THE BOARD OF A SCHOOL DISTRICT, OTHER THAN  A  SCHOOL  DISTRICT
   24  SUBJECT  TO  ARTICLE  FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A RESOL-
   25  UTION, TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
   26    2. EXEMPTIONS PROVIDED PURSUANT TO SUBDIVISION  ONE  OF  THIS  SECTION
   27  SHALL  ONLY  APPLY  TO REAL PROPERTY PURCHASED ON OR AFTER THE EFFECTIVE
   28  DATE OF THIS SECTION, AND THE SUBSEQUENT ENACTMENT OF  A  LOCAL  LAW  OR
   29  ADOPTION OF A RESOLUTION TO GRANT SUCH REAL PROPERTY TAX EXEMPTION.
   30    3.  ANY LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION ONE OF
   31  THIS SECTION SHALL ESTABLISH THE DURATION  AND  PERCENTAGE  OF  SUCH  AN
   32  EXEMPTION,  WHICH  SHALL EXCEED NEITHER A PERIOD OF FIVE YEARS NOR THIR-
   33  TY-FIVE PERCENT OF THE PROPERTY'S ASSESSED  VALUE.  SUCH  LOCAL  LAW  OR
   34  RESOLUTION  MAY  INCLUDE OTHER CONDITIONS OR RESTRICTIONS, INCLUDING BUT
   35  NOT LIMITED TO PROVISIONS REGARDING THE MAXIMUM VALUE OF ELIGIBLE  PROP-
   36  ERTY,  AT  THE  DISCRETION  OF THE PROMULGATING MUNICIPAL CORPORATION OR
   37  SCHOOL DISTRICT.
   38    4. A COPY OF SUCH LOCAL LAWS OR RESOLUTIONS SHALL BE  FILED  WITH  THE
   39  STATE  BOARD  AND  THE ASSESSOR FOR SUCH MUNICIPAL CORPORATION OR SCHOOL
   40  DISTRICT WHO PREPARES THE ASSESSMENT ROLL UPON WHICH THE TAXES  OF  SUCH
   41  MUNICIPAL CORPORATION OR SCHOOL DISTRICT ARE LEVIED.
   42    S  4.  This  act  shall take effect immediately and shall apply to tax
   43  years beginning on or after the first  of  March  next  succeeding  such
   44  effective  date;  or  in  the case of municipal taxing authorities which
   45  have a taxable status date other than March first established  by  char-
   46  ter,  this  act  shall  take  effect with the first establishment of the
   47  taxable status of real property in the municipality next succeeding  the
   48  effective date of this act.
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