NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6594
TITLE OF BILL: An act to establish the New York city tax reform study
commission, and providing for its powers and duties
PURPOSE OR GENERAL IDEA OF BILL:
To convene a group of experts to examine and provide recommendations for
the revision of New York City's real property tax system.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 of this bill would establish the New York City tax reform
Section 2 of this bill specifies that such commission be comprised of 11
members and delineates the appointing authorities and the fields from
which certain commission members must be chosen.
Section 3 of this bill provides that on or before January 1, 2019, such
commission shall provide the governor and the legislature with recommen-
dations on any changes necessary to achieve the purposes of the commis-
Section 4 of this bill mandates that state and New York City agency
personnel be available to assist the commission in its work.
Section 5 of this bill provides an immediate effective date.
The real property tax system in the city of New York has not been
revised in decades. From its four-class construct to its assessment
mechanism, this system is a labyrinth of often competing and conflicting
interests which result in uneven and inequitable results, in many cases
unintelligible to the general public.
This legislation is an attempt to begin a thoughtful review of the
city's arcane real property tax system with the goal of producing a
series of recommendations, which may lead to less opaqueness and more
equity for the city's taxpayers.
PRIOR LEGISLATIVE HISTORY:
None to the State.
This act shall take effect immediately.
STATE OF NEW YORK
2017-2018 Regular Sessions
March 9, 2017
Introduced by M. of A. CUSICK, SIMANOWITZ -- read once and referred to
the Committee on Real Property Taxation
AN ACT to establish the New York city tax reform study commission, and
providing for its powers and duties
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. There is hereby established the New York city tax reform
2 study commission to provide the governor and the legislature with a
3 blueprint for reforming the local real property tax system in the city
4 of New York.
5 § 2. The New York city tax reform study commission shall consist of 11
6 members of which: three members shall be appointed by the governor,
7 three members shall be appointed by the temporary president of the
8 senate, three members shall be appointed by the speaker of the assembly
9 with one such member appointed upon the recommendation of the mayor of
10 the city of New York, one member shall be appointed by the minority
11 leader of the senate, and one member shall be appointed by the minority
12 leader of the assembly. Such commission shall have at least one member
13 appointed from the New York city municipal government, academia, real
14 estate industry and a recognized labor organization, all based in the
15 city of New York.
16 § 3. On or before January 1, 2019, the New York city tax reform study
17 commission shall provide the governor and the legislature with recommen-
18 dations on any changes that should be made to, at a minimum, the class
19 share system, assessment process and tax rate formulae utilized within
20 the city of New York.
21 § 4. The New York city tax reform study commission shall be assisted
22 in its powers and duties pursuant to this act by personnel employed by
23 state and city of New York agencies including, but not limited to, the
24 state department of taxation and finance and the department of finance
25 of the city of New York.
26 § 5. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.