S T A T E   O F   N E W   Y O R K
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    S. 6919                                                  A. 9810

                      S E N A T E - A S S E M B L Y

                             April 11, 2012
                               ___________

IN  SENATE  -- Introduced by Sens. YOUNG, O'MARA, VALESKY -- (at request
  of the Legislative Commission on Rural Resources) --  read  twice  and
  ordered  printed, and when printed to be committed to the Committee on
  Local Government

IN ASSEMBLY -- Introduced by M. of A. GUNTHER -- Multi-Sponsored  by  --
  M.  of  A. BURLING, LIFTON, PALMESANO -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend 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:

  Section 1.  Legislative findings and intent.  The  legislature  hereby
finds  that  several  communities  within  the state, particularly those
located within rural areas, lack adequate access to  physicians.  It  is
well  established  that  ensuring the sufficient availability of general
practitioners and specialists directly  benefits  the  health  of  state
residents, and the legislature has enacted several measures towards that
end.
  Furthermore,  the legislature finds that municipalities are often best
situated to evaluate the needs of their communities.  Therefore,  it  is
the intent of the legislature to offer counties, cities, towns, villages
and school districts the option to provide real property tax exemptions,
should  they  determine  that  such an incentive would aid in attracting
physicians to areas currently underserved by the medical community.
  S 2. The real property tax law is amended by adding a new section  439
to read as follows:
  S  439.  REAL PROPERTY TAX EXEMPTIONS IN DESIGNATED PHYSICIAN SHORTAGE
AREA. 1. A MUNICIPAL CORPORATION OR  SCHOOL  DISTRICT  MAY  EXEMPT  REAL
PROPERTY  PURCHASED  BY A PHYSICIAN FOR USE SOLELY AS HIS OR HER PRIMARY
RESIDENCE, TO THE EXTENT PROVIDED IN THIS SECTION, FROM TAXATION BY SUCH
MUNICIPAL CORPORATION OR SCHOOL DISTRICT IF THE PHYSICIAN RESIDES IN AND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD14084-02-2

S. 6919                             2                            A. 9810

HAS AN OFFICE LOCATED WITHIN A PHYSICIAN SHORTAGE AREA AS DETERMINED  BY
THE  COMMISSIONER OF HEALTH.  AFTER A PUBLIC HEARING, THE GOVERNING BODY
OF A MUNICIPAL CORPORATION MAY ADOPT A LOCAL LAW, AND  THE  BOARD  OF  A
SCHOOL  DISTRICT, OTHER THAN A SCHOOL DISTRICT SUBJECT TO ARTICLE FIFTY-
TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION, TO GRANT THE EXEMPTION
AUTHORIZED PURSUANT TO THIS SECTION.
  2. ANY LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION ONE  OF
THIS  SECTION  SHALL  ESTABLISH  THE  DURATION AND PERCENTAGE OF SUCH AN
EXEMPTION, WHICH SHALL EXCEED NEITHER A PERIOD OF FIVE YEARS  NOR  FIFTY
PERCENT  OF  THE PROPERTY'S ASSESSED VALUE. SUCH LOCAL LAW OR RESOLUTION
MAY INCLUDE OTHER CONDITIONS OR RESTRICTIONS, INCLUDING BUT NOT  LIMITED
TO  PROVISIONS  REGARDING THE MAXIMUM VALUE OF ELIGIBLE PROPERTY, AT THE
DISCRETION OF THE PROMULGATING MUNICIPAL CORPORATION OR SCHOOL DISTRICT.
  3. A COPY OF SUCH LOCAL LAWS OR RESOLUTIONS SHALL BE  FILED  WITH  THE
STATE  BOARD  AND  THE ASSESSOR FOR SUCH MUNICIPAL CORPORATION OR SCHOOL
DISTRICT WHO PREPARES THE ASSESSMENT ROLL UPON WHICH THE TAXES  OF  SUCH
MUNICIPAL CORPORATION OR SCHOOL DISTRICT ARE LEVIED.
  S  3.  This  act  shall take effect immediately and shall apply to tax
years beginning on or after the first  of  March  next  succeeding  such
effective  date;  or  in  the case of municipal taxing authorities which
have a taxable status date other than March first established  by  char-
ter,  this  act  shall  take  effect with the first establishment of the
taxable status of real property in the municipality next succeeding  the
effective date of this act.