NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6618B
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 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 15
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 are available to assist the commission in its work.
Section 5 of this bill states that the members of the commission will
not be compensated for their services but will be allowed reimbursement
for their personal expenses incurred in the performance of their duties.
Section 6 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:
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
STATE OF NEW YORK
2017-2018 Regular Sessions
March 10, 2017
Introduced by M. of A. CUSICK, SIMANOWITZ, GJONAJ, TITONE, ORTIZ,
ABBATE, BRAUNSTEIN, M. G. MILLER, COLTON, MOSLEY, PICHARDO, COOK,
DINOWITZ, SEAWRIGHT, BLAKE, DICKENS, D'URSO, SIMOTAS, BARNWELL,
HARRIS, CRESPO, PHEFFER AMATO, MALLIOTAKIS -- Multi-Sponsored by -- M.
of A. DAVILA, HIKIND, WRIGHT -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
again reported from said committee with amendments, ordered reprinted
as amended and recommitted to said committee
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 15
6 members as follows: the commissioner of the New York state department of
7 taxation and finance, or his or her designee, who shall serve as the
8 chairperson of the commission; three members appointed by the governor:
9 three members appointed by the temporary president of the senate; three
10 members appointed by the speaker of the assembly; two members appointed
11 by the mayor of the city of New York; one member appointed by the speak-
12 er of the city council of the city of New York; one member appointed by
13 the minority leader of the senate; and one member appointed by the
14 minority leader of the assembly. Such commission shall include at least
15 one member representative of each of the following: the New York city
16 municipal government, academia, real estate industry and a recognized
17 labor organization, all based in the city of New York. The commission
18 shall meet at least six times at the call of the chairperson.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.
A. 6618--B 2
1 § 3. On or before January 1, 2019, the New York city tax reform study
2 commission shall provide the governor and the legislature with recommen-
3 dations on any changes that should be made to, at a minimum, the class
4 share system, assessment process and tax rate formulae utilized within
5 the city of New York.
6 § 4. To the maximum extent feasible, the state department of taxation
7 and finance and the department of finance of the city of New York shall
8 provide the commission with such facilities, assistance and data as will
9 enable the commission to carry out its powers and duties. Additionally,
10 to the maximum extent feasible, all other agencies of the state or
11 subdivisions thereof shall, at the request of the chairperson provide
12 the commission with such facilities, assistance, and data as will enable
13 the task force to carry out its powers and duties.
14 § 5. The members of the commission shall receive no compensation for
15 their services, but shall be allowed their actual and necessary expenses
16 incurred in the performance of their duties. Such expenses of the
17 commission shall be paid from moneys received by the commission from
18 appropriations from the state. Moneys appropriated for use of the
19 commission by the state shall be paid out of the state treasury on the
20 audit and warrant of the comptroller on vouchers certified or approved
21 by the chairperson of the commission or by an officer or employee of the
22 commission designated in writing by the chairperson.
23 § 6. This act shall take effect immediately.