NY State Senate Bill 2015-S1289A

Senate Bill S1289A

2015-2016 Legislative Session

Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a physician in a physician shortage area

download bill text pdf

Archive: Last Bill Status - Stricken

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 20, 2016	recommit, enacting clause stricken
Jan 06, 2016	referred to health
Mar 30, 2015	print number 1289a
Mar 30, 2015	amend (t) and recommit to finance
Feb 03, 2015	reported and committed to finance
Jan 09, 2015	referred to health

Votes

- Feb 3, 2015 - Health Committee Vote
  S1289A
  
  15
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Health Committee Vote: Feb 3, 2015
      
      aye (15)
      
      Farley
      
      Felder
      
      Golden
      
      Hannon
      
      Hassell-Thompson
      
      Hoylman-Sigal
      
      Larkin
      
      Martins
      
      Montgomery
      
      Murphy
      
      Rivera
      
      Seward
      
      Stavisky
      
      Valesky
      
      Young
      
      aye wr (2)
      
      Little
      
      Panepinto

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S1289 - Details

See Assembly Version of this Bill:: A7068
Law Section:: Public Health Law
Laws Affected:: Amd §206, Pub Health L; add §§439 & 985, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S6919, A9810
2013-2014: S4388, A6965
2017-2018: S6385, A8307

2015-S1289 - Summary

Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a physician in a physician shortage area, as determined by the commissioner of health, which will be such physician's primary residence and he or she will practice in such shortage area; provides state aid to taxing jurisdictions which grant the exemption to the extent of the tax savings provided to physicians.

2015-S1289 - Sponsor Memo

                                BILL NUMBER:S1289

TITLE OF BILL:  An act to amend the public health law and 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

PURPOSE:  The purpose of this bill is to provide a partial tax
exemption for real property purchased by a physician for use as
primary residence when the physician works in and the property is
located in a physician shortage area designated by the Commissioner.

SUMMARY OF PROVISIONS:

Section 1 states the legislative findings and intent.

Section 2 states the Commissioner of health shall biennially designate
and make available a list of designated physician shortage areas by
county or other sub-county geographic area that lacks primary care
and/or other medical specialty physicians in a manner consistent with
designated physician shortage area determinations made under the
Doctors Across New York Program.

Section 3 authorizes an exemption from local property and school taxes
for primary residential property purchases of physicians residing and
working in areas designated by the Commissioner as experiencing a

physician shortage, conditioned upon the local taxing authority
passing an authorizing law or resolution. The exemption cannot be for
a period longer than 5 years, on property purchased after on or after
the effective date of this act, and is for a maximum of 35% of the
value of the real property's assessed value.

Section 3 provides the effective date.

JUSTIFICATION:  Many communities in New York State are experiencing a
growing physician shortage, reaching crisis proportions in some
geographic regions and in some medical specialties. A survey of its
members by the Health Care Association of New York State (HANYS)
reported that 104 hospitals outside of New York City had a current
need for 1,400 physicians (almost 40% in primary care). In addition to
primary care, severe shortages exist in general surgery, OB-GYN,
urology and psychiatry. Many areas of the State have seen rapid
declines in their physicians supply and with an average physician age
of 52 (almost 30% are over 60 years of age); the shortage is only
expected to worsen.

On the demand side for physician services, New York's population age
65 and over increased 25% between 1980 and 2000 and, the population
over age 80 (who use the most health resources) is expected to double
by the year 2020.

Clearly, both the health care community and state government must
focus on physician supply issue and work together to implement a


multi-faceted plan to address the problem. The "Doctors Across New
York" Program was a strong step forward with awards made in March of
2009 after the program was enacted as part of the 2008-2009 State.
However, additional initiatives are vital to the continued viability
of rural New York State. By exempting part of a physician's residence
from real property tax when the local taxing authority chooses to
grant the exemption, the legislation provides New York State's
medically underserved communities with another tool to attract
physicians.

This physician shortage is an imminent threat to the health, safety
and the economic viability of these communities and their residents.
While this legislation will have a financial impact on the local
governments and school districts via foregone tax revenue, the
severity of the problem requires aggressive action and justifies these
expenditures even in this fiscally difficult period.

LEGISLATIVE HISTORY:  2013,2014: S.4388 Reported and Committed to
Finance 2012:S.6919/A.9810 Committed to Rules

FISCAL IMPLICATIONS: Undetermined.

LOCAL FISCAL IMPLICATIONS:  Local taxing authorities would have an
undetermined fiscal impact from real property exempted from property
taxes; however this exemption is at their discretion. Furthermore, the
presence of an adequate health care system has been demonstrated to be
a significant factor in driving economic investment and growth within
communities.

EFFECTIVE DATE:  This bill take effects immediately and applies to tax
years on and after March first next succeeding the date on which it
shall have become law, or in the case of municipal taxing authorities
who have a taxable status date other than March first established by
charter, then this act shall take effect with the first establishment
of the taxable status of real property in the municipality, next
succeeding the date on which it shall have become law.

2015-S1289 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1289

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 9, 2015
                               ___________

Introduced by Sen. YOUNG -- (at request of the Legislative Commission on
  Rural  Resources)  -- read twice and ordered printed, and when printed
  to be committed to the Committee on Health

AN ACT to amend the public health law and 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. Section 206 of the public health law is amended by adding  a  new
subdivision 29 to read as follows:
  29. (A) THE COMMISSIONER SHALL BIENNIALLY DESIGNATE AND MAKE AVAILABLE
A LIST OF DESIGNATED PHYSICIAN SHORTAGE AREAS IN THE STATE. A DESIGNATED
PHYSICIAN SHORTAGE AREA SHALL BE A COUNTY OR OTHER SUB-COUNTY GEOGRAPHIC
AREA  DETERMINED BY THE COMMISSIONER TO BE IN SHORT SUPPLY OF PHYSICIANS
IN PRIMARY CARE PRACTICE AND/OR ONE OR MORE  MEDICAL  SPECIALITIES.  THE
LIST  SHALL INDICATE FOR EACH DESIGNATED PHYSICIAN SHORTAGE AREA, IF THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06122-01-5

S. 1289                             2

AREA IS IN SHORT SUPPLY OF PRIMARY CARE  PHYSICIANS  AND  WHICH  MEDICAL
SPECIALITIES ARE IN SHORT SUPPLY IN THE DESIGNATED SHORTAGE AREA.
  (B)  IN  ESTABLISHING DESIGNATED PHYSICIAN SHORTAGE AREAS, THE COMMIS-
SIONER, TO THE EXTENT PRACTICABLE,  SHALL  UTILIZE  CRITERIA  CONSISTENT
WITH  THE  CRITERIA  UTILIZED  TO MAKE AWARDS FOR THE PHYSICIAN PRACTICE
SUPPORT PROGRAM ESTABLISHED PURSUANT TO  PARAGRAPH  (E)  OF  SUBDIVISION
FIVE-A OF SECTION TWENTY-EIGHT HUNDRED SEVEN-M OF THIS CHAPTER.
  (C)  FOR  THE  PURPOSES  OF  THIS  SUBDIVISION,  "MEDICAL SPECIALTY OR
SPECIALTY AREA" SHALL MEAN THE BRANCH OR BRANCHES OF SPECIAL  COMPETENCE
WITHIN  A  PHYSICIAN'S  MEDICAL  PRACTICE  AS EVIDENCED BY THEIR CERTIF-
ICATION BY A SPECIALITY MEDICAL BOARD ACCEPTABLE TO THE COMMISSIONER.
  S 3. 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
HAS AN OFFICE LOCATED WITHIN A PHYSICIAN SHORTAGE AREA AS DESIGNATED  BY
THE  COMMISSIONER  OF  HEALTH  PURSUANT  TO  SUBDIVISION  TWENTY-NINE OF
SECTION TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW.  AFTER A PUBLIC  HEAR-
ING,  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 RESOL-
UTION, TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
  2. EXEMPTIONS PROVIDED PURSUANT TO SUBDIVISION  ONE  OF  THIS  SECTION
SHALL  ONLY  APPLY  TO REAL PROPERTY PURCHASED ON OR AFTER THE EFFECTIVE
DATE OF THIS SECTION, AND THE SUBSEQUENT ENACTMENT OF  A  LOCAL  LAW  OR
ADOPTION OF A RESOLUTION TO GRANT SUCH REAL PROPERTY TAX EXEMPTION.
  3.  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 THIR-
TY-FIVE 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  PROP-
ERTY,  AT  THE  DISCRETION  OF THE PROMULGATING MUNICIPAL CORPORATION OR
SCHOOL DISTRICT.
  4. 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  4.  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.

co-Sponsors

2015-S1289A (ACTIVE) - Details

See Assembly Version of this Bill:: A7068
Law Section:: Public Health Law
Laws Affected:: Amd §206, Pub Health L; add §§439 & 985, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S6919, A9810
2013-2014: S4388, A6965
2017-2018: S6385, A8307

2015-S1289A (ACTIVE) - Summary

2015-S1289A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1289A

TITLE OF BILL:

An act to amend the public health law and 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; and to amend the real property tax law, in
relation to providing state aid to such jurisdictions for the savings
granted by such exemption

PURPOSE:

The purpose of this bill is to provide a partial tax exemption for
real property purchased by a physician for use as primary residence
when the physician works in and the property is located in a physician
shortage area designated by the Commissioner.

SUMMARY OF PROVISIONS:

Section 1 states the legislative findings and intent.

Section 2 states the Commissioner of health shall biennially designate
and make available a list of designated physician shortage areas by
county or other sub-county geographic area that lacks primary care
and/or other medical specialty physicians in a manner consistent with

designated physician shortage area determinations made under the
Doctors Across New York Program.

Section 3 authorizes an exemption from local property and school taxes
for primary residential property purchases of physicians residing and
working in areas designated by the Commissioner as experiencing a
physician shortage, conditioned upon the local taxing authority
passing an authorizing law or resolution. The exemption cannot be for
a period longer than 5 years, on property purchased after on or after
the effective date of this act, and is for a maximum of 35% of the
value of the real property's assessed value.

Section 4 provides that the total savings provided by a municipal
corporation or school district shall be a state charge.

Section 5 provides that 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 charter, this act shall take effect the first
establishment of the taxable status of real property in the
municipality next succeeding the effective date of this act.

JUSTIFICATION:

Many communities in New York State are experiencing a growing
physician shortage, reaching crisis proportions in some geographic
regions and in some medical specialties. A survey of its members by
the Health Care Association of New York State (HANYS) reported that
104 hospitals outside of New York City had a current need for 1,400
physicians (almost 40% in primary care). In addition to primary care,


severe shortages exist in general surgery, OB-GYN, urology and
psychiatry. Many areas of the State have seen rapid declines in their
physicians supply and with an average physician age of 52 (almost 30%
are over 60 years of age) ; the shortage is only expected to worsen.
On the demand side for physician services, New York's population age
65 and over increased 25% between 1980 and 2000 and, the population
over age 80 (who use the most health resources) is expected to double
by the year 2020.

Clearly, both the health care community and state government must
focus on this physician supply issue and work together to implement a
multifaceted plan to address the problem. The "Doctors Across New
York" Program is a strong step forward, however, additional
initiatives are essential to the continued viability of rural New York
State. By exempting part of a physician's residence from real property
tax when the local taxing authority chooses to grant the exemption,
this bill provides New York State's medically underserved communities
with another tool to attract physicians.

This physician shortage is an imminent threat to the health, safety
and the economic viability of these communities and their residents.
However, it is clear that local communities cannot bear the burden of
these costs. This bill would allow school districts and municipalities
to be reimbursed by the State for the amount of foregone tax revenue.

LEGISLATIVE HISTORY:

2013,2014: S.4388 Reported and Committed to Finance
2012: S.6919/A.9810 Committed to Rules

FISCAL IMPLICATIONS:

Undetermined.

EFFECTIVE DATE:

This bill take effects immediately and applies 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 charter, 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.

2015-S1289A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1289--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 9, 2015
                               ___________

Introduced  by Sens. YOUNG, FUNKE, O'MARA, RITCHIE -- (at request of the
  Legislative Commission on Rural Resources) -- read twice  and  ordered
  printed,  and  when printed to be committed to the Committee on Health
  -- reported favorably from said committee and committed to the Commit-
  tee  on  Finance  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT to amend the public health law and 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; and to amend the real property  tax  law,  in
  relation  to providing state aid to such jurisdictions for the savings
  granted by such exemption

  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.  Section 206 of the public health law is amended by adding a new
subdivision 29 to read as follows:
  29. (A) THE COMMISSIONER SHALL BIENNIALLY DESIGNATE AND MAKE AVAILABLE
A LIST OF DESIGNATED PHYSICIAN SHORTAGE AREAS IN THE STATE. A DESIGNATED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06122-02-5

S. 1289--A                          2

PHYSICIAN SHORTAGE AREA SHALL BE A COUNTY OR OTHER SUB-COUNTY GEOGRAPHIC
AREA DETERMINED BY THE COMMISSIONER TO BE IN SHORT SUPPLY OF  PHYSICIANS
IN  PRIMARY  CARE  PRACTICE AND/OR ONE OR MORE MEDICAL SPECIALITIES. THE
LIST  SHALL INDICATE FOR EACH DESIGNATED PHYSICIAN SHORTAGE AREA, IF THE
AREA IS IN SHORT SUPPLY OF PRIMARY CARE  PHYSICIANS  AND  WHICH  MEDICAL
SPECIALITIES ARE IN SHORT SUPPLY IN THE DESIGNATED SHORTAGE AREA.
  (B)  IN  ESTABLISHING DESIGNATED PHYSICIAN SHORTAGE AREAS, THE COMMIS-
SIONER, TO THE EXTENT PRACTICABLE,  SHALL  UTILIZE  CRITERIA  CONSISTENT
WITH  THE  CRITERIA  UTILIZED  TO MAKE AWARDS FOR THE PHYSICIAN PRACTICE
SUPPORT PROGRAM ESTABLISHED PURSUANT TO  PARAGRAPH  (E)  OF  SUBDIVISION
FIVE-A OF SECTION TWENTY-EIGHT HUNDRED SEVEN-M OF THIS CHAPTER.
  (C)  FOR  THE  PURPOSES  OF  THIS  SUBDIVISION,  "MEDICAL SPECIALTY OR
SPECIALTY AREA" SHALL MEAN THE BRANCH OR BRANCHES OF SPECIAL  COMPETENCE
WITHIN  A  PHYSICIAN'S  MEDICAL  PRACTICE  AS EVIDENCED BY THEIR CERTIF-
ICATION BY A SPECIALITY MEDICAL BOARD ACCEPTABLE TO THE COMMISSIONER.
  S 3. 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
HAS AN OFFICE LOCATED WITHIN A PHYSICIAN SHORTAGE AREA AS DESIGNATED  BY
THE  COMMISSIONER  OF  HEALTH  PURSUANT  TO  SUBDIVISION  TWENTY-NINE OF
SECTION TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW.  AFTER A PUBLIC  HEAR-
ING,  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 RESOL-
UTION, TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
  2. EXEMPTIONS PROVIDED PURSUANT TO SUBDIVISION  ONE  OF  THIS  SECTION
SHALL  ONLY  APPLY  TO REAL PROPERTY PURCHASED ON OR AFTER THE EFFECTIVE
DATE OF THIS SECTION, AND THE SUBSEQUENT ENACTMENT OF  A  LOCAL  LAW  OR
ADOPTION OF A RESOLUTION TO GRANT SUCH REAL PROPERTY TAX EXEMPTION.
  3.  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 THIR-
TY-FIVE 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  PROP-
ERTY,  AT  THE  DISCRETION  OF THE PROMULGATING MUNICIPAL CORPORATION OR
SCHOOL DISTRICT.
  4. 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  4. The real property tax law is amended by adding a new section 985
to read as follows:
  S 985. EFFECT OF EXEMPTION IN DESIGNATED PHYSICIAN SHORTAGE AREAS.  1.
IN  A  MUNICIPAL  CORPORATION OR SCHOOL DISTRICT WHICH ELECTS TO PROVIDE
THE REAL PROPERTY TAX EXEMPTION IN A DESIGNATED PHYSICIAN SHORTAGE  AREA
PURSUANT TO SECTION FOUR HUNDRED THIRTY-NINE OF THIS CHAPTER, THE AMOUNT
OF  TAXES  TO BE LEVIED FOR ANY TAX YEAR OR SCHOOL YEAR, AS THE CASE MAY
BE, SHALL BE DETERMINED WITHOUT REGARD TO THE FACT THAT STATE  AID  WILL
BE  PAYABLE  PURSUANT TO THIS SECTION. IN ADDITION, THE TAX RATE FOR ANY
SUCH YEAR SHALL BE DETERMINED AS IF NO PARCELS ARE EXEMPT FROM  TAXATION
PURSUANT  TO  SECTION FOUR HUNDRED THIRTY-NINE OF THIS CHAPTER. HOWEVER,

S. 1289--A                          3

THE TAX RATE SO DETERMINED SHALL BE  APPLIED  TO  THE  TAXABLE  ASSESSED
VALUE  OF  EACH  PARCEL  AFTER ACCOUNTING FOR ALL APPLICABLE EXEMPTIONS,
INCLUDING THE EXEMPTION AUTHORIZED BY SECTION FOUR  HUNDRED  THIRTY-NINE
OF THIS CHAPTER.
  2.  THE TAX SAVINGS FOR EACH PARCEL RECEIVING THE EXEMPTION AUTHORIZED
BY SECTION FOUR HUNDRED THIRTY-NINE OF THIS CHAPTER SHALL BE COMPUTED BY
SUBTRACTING THE AMOUNT ACTUALLY  LEVIED  AGAINST  THE  PARCEL  FROM  THE
AMOUNT THAT WOULD HAVE BEEN LEVIED IF NOT FOR THE EXEMPTION.
  3.  (A) THE TOTAL TAX SAVINGS DULY PROVIDED BY A MUNICIPAL CORPORATION
OR SCHOOL DISTRICT PURSUANT TO THIS SECTION SHALL  BE  A  STATE  CHARGE,
WHICH SHALL BE PAYABLE AS PROVIDED IN THIS SUBDIVISION.
  (B)  A  MUNICIPAL  CORPORATION  OR  SCHOOL  DISTRICT SEEKING STATE AID
PURSUANT TO THIS SUBDIVISION SHALL SUBMIT AN APPLICATION THEREFOR TO THE
COMMISSIONER. THE APPLICATION SHALL  INCLUDE  SUCH  INFORMATION  AS  THE
COMMISSIONER SHALL REQUIRE.
  (C)  UPON  APPROVING  AN  APPLICATION  FOR  STATE AID PURSUANT TO THIS
SUBDIVISION, THE COMMISSIONER SHALL COMPUTE AND CERTIFY THE AMOUNT PAYA-
BLE TO A MUNICIPAL CORPORATION OR SCHOOL DISTRICT. SUCH STATE AID  SHALL
BE  PAYABLE  UPON  THE  AUDIT  AND WARRANT OF THE STATE COMPTROLLER FROM
VOUCHERS CERTIFIED AND APPROVED BY THE COMMISSIONER.
  S 5. 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.

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Senate Bill S1289A

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Sponsored By

Catharine Young

Archive: Last Bill Status - Stricken

Bill Amendments

co-Sponsors

Rich Funke

Thomas F. O'Mara

Patty Ritchie

2015-S1289 - Details

2015-S1289 - Summary

2015-S1289 - Sponsor Memo

2015-S1289 - Bill Text download pdf

co-Sponsors

Rich Funke

Thomas F. O'Mara

Patty Ritchie

2015-S1289A (ACTIVE) - Details

2015-S1289A (ACTIVE) - Summary

2015-S1289A (ACTIVE) - Sponsor Memo

2015-S1289A (ACTIVE) - Bill Text download pdf

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