BILL NO S04388
SAME AS SAME AS A06965
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.
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.
