STATE OF NEW YORK
________________________________________________________________________
5312--A
2019-2020 Regular Sessions
IN SENATE
April 24, 2019
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Introduced by Sens. HARCKHAM, CARLUCCI, KAPLAN, SKOUFIS -- read twice
and ordered printed, and when printed to be committed to the Committee
on Local Government -- recommitted to the Committee on Local Govern-
ment in accordance with Senate Rule 6, sec. 8 -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT in relation to directing the state board of real property tax
services to conduct a study on real property tax saturation; and
providing for the repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. For purposes of this act, the term "real property tax satu-
2 ration" shall be considered a broad term that encompasses the impact of
3 high percentages of tax exempt real property within a municipality on
4 the overall economic viability of the municipality.
5 § 2. The state board of real property tax services is authorized and
6 directed to conduct a study on real property tax saturation. Such study
7 shall include, but not be limited to:
8 (a) the percentage of real property within each county of the state
9 that is exempt from real property taxation;
10 (b) an examination of each county within the top twentieth percentile
11 of all counties for the highest percentage of real property exempt from
12 taxation, such examination to include the impact of such exempt real
13 property over the five year period preceding the study on:
14 (i) the housing market in such counties, including new construction;
15 (ii) the growth or loss of new small businesses in such counties;
16 (iii) the growth or loss of new jobs in such counties;
17 (iv) the population growth or loss of such counties;
18 (v) the number of tax exempt not-for-profit organizations in such
19 counties;
20 (vi) the percentage of dedicated park land in such counties;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11329-02-0
S. 5312--A 2
1 (vii) any other information the board deems appropriate;
2 (c) feasible revisions to real property tax policies, procedures and
3 practices that have the potential to reduce the tax burden in properties
4 within such counties that are subject to real property taxation; and
5 (d) strategies that will support an equitable distribution of real
6 property taxation within such counties.
7 § 3. Such board shall make a report of the findings of its study,
8 including any recommendations for legislative action as it may deem
9 necessary and appropriate. Such report shall be delivered to the gover-
10 nor, the temporary president of the senate and the speaker of the assem-
11 bly no later than one year after the effective date of this act.
12 § 4. This act shall take effect immediately and shall expire and be
13 deemed repealed two years after such effective date, or upon delivery of
14 the report required by section three of this act, whichever comes first;
15 provided that the board of real property tax services shall notify the
16 legislative bill drafting commission upon delivery of the report
17 required by section three of this act in order that the commission may
18 maintain an accurate and timely effective database of the official text
19 of the laws of state of New York in furtherance of effectuating the
20 provisions of section 44 of the legislative law and section 70-b of the
21 public officers law.
