Assembly Bill A2382

Signed By Governor
2017-2018 Legislative Session

Relates to abatement of county taxes in special assessing units

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Sponsored By

Archive: Last Bill Status - Signed by Governor


  • 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

Bill Amendments

co-Sponsors

multi-Sponsors

2017-A2382 - Details

See Senate Version of this Bill:
S3142
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425-a, RPT L

2017-A2382 - Summary

Authorizes the local legislative body of a county that is a special assessing unit may provide by local law for the partial abatement of county taxes.

2017-A2382 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2382
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 19, 2017
                                ___________
 
 Introduced  by M. of A. HOOPER, LAVINE -- Multi-Sponsored by -- M. of A.
   D'URSO, M. L. MILLER, SOLAGES -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to  abatement  of
   county taxes in special assessing units

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 425-a of the real property tax  law,  as  added  by
 chapter 383 of the laws of 2002, is amended to read as follows:
   §  425-a.  Abatement  of  county  taxes in special assessing units. 1.
 Local option. The local legislative body of a county that is  a  special
 assessing  unit  may  provide  by local law for the partial abatement of
 county taxes pursuant to this section. [Such abatement  shall  apply  to
 assessment  rolls  beginning with the roll finally completed in the year
 two thousand two, and continuing through and including the roll  finally
 completed  in  the  year  two  thousand fifteen unless such local law is
 sooner repealed.]
   2. Eligible property. The property of a senior citizen that  qualifies
 for  and receives the enhanced exemption pursuant to subdivision four of
 section four hundred twenty-five of this  title  shall  be  eligible  to
 receive the abatement provided by this section.
   3. Procedure. No separate application shall be required for the abate-
 ment.  The  assessor  of  such  special assessing unit shall compute and
 apply the abatement when extending the tax on eligible property.  Eligi-
 bility for such abatement shall be determined annually; a property  that
 becomes eligible for a year subsequent to the initial year in which such
 abatement  is  authorized  by  local law shall receive the abatement for
 such subsequent year and for  each  year  thereafter  while  it  remains
 eligible  and  until the authorization for the abatement expires. If the
 enhanced exemption granted pursuant to subdivision four of section  four
 hundred  twenty-five of this title is later discontinued or revoked, the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

multi-Sponsors

2017-A2382A - Details

See Senate Version of this Bill:
S3142
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425-a, RPT L

2017-A2382A - Summary

Authorizes the local legislative body of a county that is a special assessing unit may provide by local law for the partial abatement of county taxes.

2017-A2382A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2382--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 19, 2017
                                ___________
 
 Introduced  by M. of A. HOOPER, LAVINE -- Multi-Sponsored by -- M. of A.
   D'URSO, M. L. MILLER, SOLAGES -- 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
 
 AN  ACT  to amend the real property tax law, in relation to abatement of
   county taxes in special assessing units
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  425-a  of the real property tax law, as added by
 chapter 383 of the laws of 2002, is amended to read as follows:
   § 425-a. Abatement of county taxes  in  special  assessing  units.  1.
 Local  option.  The local legislative body of a county that is a special
 assessing unit may provide by local law for A PORTION OF  the  [partial]
 abatement  of  county  taxes  pursuant  to this section. [Such abatement
 shall  apply  to  assessment  rolls  beginning  with  the  roll  finally
 completed  in  the  year  two  thousand  two, and continuing through and
 including the roll finally completed in the year  two  thousand  fifteen
 unless such local law is sooner repealed.]
   2.  Eligible property. The property of a senior citizen that qualifies
 for and receives the enhanced exemption pursuant to subdivision four  of
 section four hundred twenty-five of this title shall be [eligible] QUAL-
 IFIED to receive the abatement provided by this section.
   3.  Procedure.  [No]  A separate application shall NOT be required for
 the abatement. The assessor of such special assessing unit shall compute
 and apply the abatement when extending the  tax  on  eligible  property.
 Eligibility  for such abatement shall be determined annually; a property
 that becomes eligible for a year subsequent to the initial year in which
 such abatement is authorized by local law shall  receive  the  abatement
 for  such  subsequent year and for each year thereafter while it remains
 eligible and until the authorization for the abatement expires.  If  the
 enhanced  exemption granted pursuant to subdivision four of section four
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

multi-Sponsors

2017-A2382B (ACTIVE) - Details

See Senate Version of this Bill:
S3142
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425-a, RPT L

2017-A2382B (ACTIVE) - Summary

Authorizes the local legislative body of a county that is a special assessing unit may provide by local law for the partial abatement of county taxes.

2017-A2382B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2382--B
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 19, 2017
                                ___________
 
 Introduced  by M. of A. HOOPER, LAVINE -- Multi-Sponsored by -- M. of A.
   D'URSO, M. L. MILLER, RA, SOLAGES -- read once  and  referred  to  the
   Committee  on  Real  Property  Taxation  -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee  --  again  reported  from said committee with amendments, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation to  abatement  of
   county taxes in special assessing units
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 425-a of the real property tax  law,  as  added  by
 chapter 383 of the laws of 2002, is amended to read as follows:
   §  425-a.  Abatement  of  county  taxes in special assessing units. 1.
 Local option. The local legislative body of a county that is  a  special
 assessing  unit  may  provide  by local law for the partial abatement of
 county taxes pursuant to this section. Such  abatement  shall  apply  to
 assessment  rolls  beginning with the roll finally completed in the year
 two thousand two, and continuing through and including the roll  finally
 completed  in  the  year two thousand [fifteen] TWENTY-EIGHT unless such
 local law is sooner repealed.
   2. Eligible property. The property of a senior citizen that  qualifies
 for  and receives the enhanced exemption pursuant to subdivision four of
 section four hundred twenty-five of this title shall be [eligible] QUAL-
 IFIED to receive the abatement provided by this section.
   3. Procedure. [No] A separate application shall NOT  be  required  for
 the abatement. The assessor of such special assessing unit shall compute
 and  apply  the  abatement  when extending the tax on eligible property.
 Eligibility for such abatement shall be determined annually; a  property
 that becomes eligible for a year subsequent to the initial year in which
 such  abatement  is  authorized by local law shall receive the abatement
 for such subsequent year and for each year thereafter while  it  remains
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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