A07823 Summary:
BILL NO | A07823A |
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SAME AS | No same as |
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SPONSOR | Lentol |
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COSPNSR | |
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MLTSPNSR | |
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Add S481-a, RP L | |
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Relates to a privately owned vacant property temporary public benefit use exemption. |
A07823 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)   BILL NUMBER: A7823A SPONSOR: Lentol
  TITLE OF BILL: An act to amend the real property tax law, in relation to privately owned vacant property temporary public benefit use exemptions   PURPOSE OR GENERAL IDEA OF BILL: To provide an incentive to property owners who are not able to develop their lots to instead transform them into positive amenities for the public to enjoy   SUMMARY OF SPECIFIC PROVISIONS: The Real Property Tax Law is amended by adding a new section 481-a   JUSTIFICATION: It has been shown that community gardens stabilize neighborhoods and add to the vitality to their immediate surroundings. In addition to community gardens, urban farms have, in a short period of time, proven to be a crucial link in providing fresh food of different varieties to areas that may not have the kind of access to fresh food that they should have. Pop-up parks are also a fairly new urban develop- ment that could provide additional open space options. These and other publicly beneficial uses would be welcome in any neighborhood and this legislation could provide the necessary incentive to property owners.   PRIOR LEGISLATIVE HISTORY: New for 2013   FISCAL IMPLICATIONS:   EFFECTIVE DATE: Immediately
A07823 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 7823--A 2013-2014 Regular Sessions IN ASSEMBLY June 5, 2013 ___________ Introduced by M. of A. LENTOL -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to privately owned vacant property temporary public benefit use exemptions The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The real property tax law is amended by adding a new 2 section 481-a to read as follows: 3 § 481-a. Privately owned vacant property temporary public benefit use 4 exemption. 1. Notwithstanding any other provision of this chapter, any 5 city in this state having a population of one million or more, acting 6 through its local legislative body, is hereby authorized to adopt and 7 amend local laws to provide a real property tax exemption for privately 8 owned vacant property that is temporarily used for the public benefit as 9 provided in this section. 10 2. The commissioner of the New York city department of finance shall 11 exempt from the taxes imposed by this chapter and ad valorem levies the 12 portion of real property used for the public benefit. Such exemption 13 shall be limited to such real property used for the public benefit for a 14 minimum of twenty hours a week in the months of November through March 15 and twenty-five hours a week in the months of April through October. 16 3. The term "public benefit", as used in this section shall include, 17 but not be limited to, open spaces, community gardens, urban farms and 18 pop-up parks. 19 4. No real property shall be entitled to receive an exemption pursuant 20 to this section if the owner or operator of such real property receives 21 or may be lawfully entitled to receive pecuniary profit from the use of 22 such real property. 23 5. Upon adoption of the local law, the New York city department of 24 finance, after consultation with the New York city department of parks, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11158-04-3A. 7823--A 2 1 the New York city department of health and mental hygiene or other agen- 2 cies deemed necessary and appropriate by the commissioner, shall promul- 3 gate rules to implement the provisions of this section. Such rules 4 shall include provisions describing the application process for the 5 exemption provided in this section, the due dates for such application, 6 and mechanisms to ensure property owner qualification of the exemption 7 provided in this section. 8 § 2. This act shall take effect immediately.