NY State Senate Bill 2019-S3679

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Dec 02, 2020	approval memo.27 signed chap.317
Nov 20, 2020	delivered to governor
Jul 23, 2020	returned to senate passed assembly ordered to third reading rules cal.298 substituted for a3330a
Feb 11, 2020	referred to real property taxation delivered to assembly passed senate
Jan 29, 2020	advanced to third reading
Jan 28, 2020	2nd report cal.
Jan 27, 2020	1st report cal.274
Jan 15, 2020	print number 3679a
Jan 15, 2020	amend (t) and recommit to local government
Jan 08, 2020	referred to local government
Feb 12, 2019	referred to local government

Votes

- Feb 11, 2020 - Floor Vote
  S3679
  
  43
  
  Aye
  
  19
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Feb 11, 2020
      
      aye (43)
      
      Addabbo Jr.
      
      Amedore
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      Felder
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Harckham
      
      Helming
      
      Hoylman-Sigal
      
      Jackson
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Liu
      
      Martinez
      
      May
      
      Mayer
      
      Metzger
      
      Montgomery
      
      Myrie
      
      Parker
      
      Persaud
      
      Ramos
      
      Rivera
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stewart-Cousins
      
      Thomas
      
      nay (19)
      
      Akshar
      
      Borrello
      
      Boyle
      
      Flanagan
      
      Funke
      
      Griffo
      
      Jacobs
      
      Jordan
      
      LaValle
      
      Lanza
      
      Little
      
      O'Mara
      
      Ortt
      
      Ranzenhofer
      
      Ritchie
      
      Robach
      
      Serino
      
      Seward
      
      Tedisco
  Jan 27, 2020 - Local Government Committee Vote
  S3679
  
  5
  
  Aye
  
  2
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: Jan 27, 2020
      
      aye (5)
      
      Brooks
      
      Gaughran
      
      Harckham
      
      Metzger
      
      Skoufis
      
      nay (2)
      
      Borrello
      
      Ritchie

Bill Amendments

Original

A (Active)

2019-S3679 - Details

See Assembly Version of this Bill:: A3330
Law Section:: Real Property Taxation
Versions Introduced in 2017-2018 Legislative Session:: A5174

2019-S3679 - Summary

Establishes a real property tax exemption task force.

2019-S3679 - Sponsor Memo

                                
 
BILL NUMBER: S3679

SPONSOR: HARCKHAM
 
TITLE OF BILL:  An act relating to establishing the real property tax
exemption task force, and providing for its powers and duties

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill will establish a real property tax exemption task force to
examine the real property tax exemption laws and to recommend changes,
if any, to those laws.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill establishes the real property tax exemption task
force within the department of taxation and finance to study and prepare
a report which shall include, but not be limited to:

(1) the types and classifications of New York real properties that can
and have been granted tax exemptions;

(2) the number of each type and classification of real property granted
partial exemption; the number granted full exemption and the total value
of each;

(3) the process by which each type and classification has been or can be
granted a tax exemption;

(4) the types and classifications of real property, if any, required by
federal law to be given an exemption;

(5) the number of real properties that have been given tax exemptions by
industrial development agencies and the total value of these tax
exemptions; and

(6) recommendations as to whether the types and classifications permit-
ting such tax exemptions should be continued or reformed.

Section 2 sets forth that there shall be seven members appointed to the
real property task force; by whom they shall be appointed and that such
appointments shall be made no late than thirty days after the effective
date of this act.

Section 3 provides that members of the real property task force shall
serve without compensation, except that they shall be allowed necessary
and actual expenses incurred in the performance of their duties on the
task force.

Section 4 provides that the department of taxation and finance shall
provide the task force with the facilities and assistance needed for the
task force to carry out its powers and duties.

Section 5 provides that the real property task force shall issue a
report of its findings and recommendations to the legislature within six
months of its establishment.

Section 6 is the effective date.

 
JUSTIFICATION:
The largest source of revenue for local governments in New York is the
real property tax. Real property tax exemptions have a significant
impact on both local governments and taxpayers.

According to a research brief issued by the Office of the New York State
Comptroller, Division of Local Government and School Accountability, in
2012, the full market value of all real property in New York State was
estimated at $2.5 trillion dollars. Of this, about 826 billion (more
than 33%) was exempt from one or more types of local government or
school district taxes.

These real property tax exemptions are provided to a wide array of enti-
ties from government properties to profitable business and corpora-
tions-for example, the National Football League. These taxes are shifted
to other taxpayers most notably increasing the already high tax burden
of homeowners and small businesses.

Real property tax exemptions need to be thoroughly examined to ensure
that everyone is paying their fair share for the services they use.  It
is expected that this task force will study this issue and make the
necessary recommendations to ensure that fairness.

 
PRIOR LEGISLATIVE HISTORY:

2017-18: A5174A referred to real property taxation

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S3679 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3679
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 12, 2019
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT relating to establishing the real  property  tax  exemption  task
   force, and providing for its powers and duties
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Real property tax exemption task  force.  There  is  hereby
 established within the department of taxation and finance a real proper-
 ty  tax  exemption task force. The purpose of the task force shall be to
 study and prepare a report which shall include, but not  be  limited  to
 the following:
   (a) the types and classifications of New York real properties that can
 and have been granted tax exemptions;
   (b) the number of each type and classification of real property grant-
 ed  a  partial exemption and the number granted a full exemption and the
 total value of each;
   (c) the process by which each type and classification has been or  can
 be granted a tax exemption;
   (d)  the  types and classifications of real property, if any, required
 by federal law to be given a tax exemption;
   (e) the number of real properties that have been given tax  exemptions
 by  industrial  development  agencies  and  the total value of these tax
 exemptions; and
   (f) recommendations  as  to  whether  the  types  and  classifications
 permitting such tax exemptions should be continued or reformed.
   §  2.  The  real  property tax exemption task force shall consist of a
 total of seven members and shall include: the commissioner  of  taxation
 and finance or his or her designee; the comptroller or his or her desig-
 nee;  the  attorney general or his or her designee; one person appointed
 by the temporary president of the senate; one person  appointed  by  the
 minority  leader  of  the senate; one person appointed by the speaker of
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05110-01-9

 S. 3679                             2
 
 the assembly; and one person appointed by the  minority  leader  of  the
 assembly.  All  appointees to the real property tax exemption task force
 shall be made no later than thirty days after the effective date of this
 act. Any vacancy shall be filled by the appointing authority.
   §  3.  The members of the real property tax exemption task force shall
 serve without compensation, except that members shall be  allowed  their
 necessary  and  actual  expenses  incurred  in  the performance of their
 duties under this act.
   § 4. The department of taxation and finance  shall  provide  the  real
 property  tax exemption task force with such facilities, assistance, and
 data as will enable such task force to carry out its powers and duties.
   § 5. The real property tax exemption task force shall issue  a  report
 of its findings and recommendations to the legislature within six months
 of its establishment.
   § 6. This act shall take effect immediately.

co-Sponsors

2019-S3679A (ACTIVE) - Details

See Assembly Version of this Bill:: A3330
Law Section:: Real Property Taxation
Versions Introduced in 2017-2018 Legislative Session:: A5174

2019-S3679A (ACTIVE) - Summary

Establishes a real property tax exemption task force.

2019-S3679A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3679A

SPONSOR: HARCKHAM
 
TITLE OF BILL:

An act relating to establishing the real property tax exemption task
force, and providing for its powers and duties; and repealing such
provisions of law relating thereto

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill will establish a real property tax exemption task force to
examine the real property tax exemption laws and to recommend changes,
if any, to those laws.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill establishes the real property tax exemption task
force within the department of taxation and finance to study and prepare
a report which shall include, but not be limited to:

(1) the types and classifications of New York real properties that can
and have been granted tax exemptions;

(2) the number of each type and classification of real property granted
partial exemption; the number granted full exemption and the total value
of each;

(3) the process by which each type and classification has been or can be
granted a tax exemption;

(4) the types and classifications of real property, if any, required by
federal law to be given an exemption;

(5) the number of real properties that have been given tax exemptions by
industrial development agencies and the total value of these tax
exemptions; and

(6) recommendations as to whether the types and classifications permit-
ting such tax exemptions should be continued or reformed.

Section 2 sets forth that there shall be seven members appointed to the
real property task force; by whom they shall be appointed and that such
appointments shall be made no late than thirty days after the effective
date of this act.

Section 3 provides that members of the real property task force shall
serve without compensation, except that they shall be allowed necessary
and actual expenses incurred in the performance of their duties on the
task force.

Section 4 provides that the department of taxation and finance shall
provide the task force with the facilities and assistance needed for the
task force to carry out its powers and duties.

Section 5 provides that the real property task force shall issue a
report of its findings and recommendations to the legislature within six
months of its establishment.

Section 6 is the effective date.

 
JUSTIFICATION:

The largest source of revenue for local governments in New York is the
real property tax. Real property tax exemptions have a significant
impact on both local governments and taxpayers.

According to a research brief issued by the Office of the New York State
Comptroller, Division of Local Government and School Accountability, in
2012, the full market value of all real property in New York State was
estimated at $2.5 trillion dollars. Of this, about 826 billion (more
than 33t) was exempt from one or more types of local government or
school district taxes.

These real property tax exemptions are provided to a wide array of enti-
ties from government properties to profitable business and corpora-
tions-for example, the National Football League. These taxes are shifted
to other taxpayers most notably increasing the already high tax burden
of homeowners and small businesses.

Real property tax exemptions need to be thoroughly examined to ensure
that everyone is paying their fair share for the services they use.  It
is expected that this task force will study this issue and make the
necessary recommendations to ensure that fairness.

 
PRIOR LEGISLATIVE HISTORY:

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed two years after such effective date, or upon delivery of the
report required by section five of this act, whichever comes first;
provided that the real property tax exemption task force shall notify
the legislative bill drafting commission upon delivery of the report
required by section five of this act in order that the commission may
maintain an accurate and timely effective database of the official text
of the laws of the state of New York in furtherance of effectuating the
provisions of section 44 of the legislative law and section 70-b of the
public officers law.

2019-S3679A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3679--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 12, 2019
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government -- recom-
   mitted to the Committee on Local Government in accordance with  Senate
   Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee

 AN ACT relating to establishing the real  property  tax  exemption  task
   force,  and  providing  for  its powers and duties; and repealing such
   provisions of law relating thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Real  property  tax exemption task force. There is hereby
 established within the department of taxation and finance a real proper-
 ty tax exemption task force. The purpose of the task force shall  be  to
 study  and  prepare  a report which shall include, but not be limited to
 the following:
   (a) the types and classifications of New York real properties that can
 and have been granted tax exemptions;
   (b) the number of each type and classification of real property grant-
 ed a partial exemption and the number granted a full exemption  and  the
 total value of each;
   (c)  the process by which each type and classification has been or can
 be granted a tax exemption;
   (d) the types and classifications of real property, if  any,  required
 by federal law to be given a tax exemption;
   (e)  the number of real properties that have been given tax exemptions
 by industrial development agencies and the  total  value  of  these  tax
 exemptions; and
   (f)  recommendations  as  to  whether  the  types  and classifications
 permitting such tax exemptions should be continued or reformed.
   § 2. The real property tax exemption task force  shall  consist  of  a
 total  of  seven members and shall include: the commissioner of taxation
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05110-02-0

 S. 3679--A                          2
 
 and finance or his or her designee; the comptroller or his or her desig-
 nee; the attorney general or his or her designee; one  person  appointed
 by  the  temporary  president of the senate; one person appointed by the
 minority  leader  of  the senate; one person appointed by the speaker of
 the assembly; and one person appointed by the  minority  leader  of  the
 assembly.  All  appointees to the real property tax exemption task force
 shall be made no later than thirty days after the effective date of this
 act. Any vacancy shall be filled by the appointing authority.
   § 3. The members of the real property tax exemption task  force  shall
 serve  without  compensation, except that members shall be allowed their
 necessary and actual expenses  incurred  in  the  performance  of  their
 duties under this act.
   §  4.  The  department  of taxation and finance shall provide the real
 property tax exemption task force with such facilities, assistance,  and
 data as will enable such task force to carry out its powers and duties.
   §  5.  The real property tax exemption task force shall issue a report
 of its findings and recommendations to the legislature within  one  year
 of its establishment.
   §  6.  This  act shall take effect immediately and shall expire and be
 deemed repealed two years after such effective date, or upon delivery of
 the report required by section five of this act, whichever comes  first;
 provided  that  the  real property tax exemption task force shall notify
 the legislative bill drafting commission upon  delivery  of  the  report
 required  by  section  five of this act in order that the commission may
 maintain an accurate and timely effective database of the official  text
 of  the laws of the state of New York in furtherance of effectuating the
 provisions of section 44 of the legislative law and section 70-b of  the
 public officers law.

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Senate Bill S3679

Sponsored By

Archive: Last Bill Status - Signed by Governor

Feb 11, 2020 - Floor Vote

Floor Vote: Feb 11, 2020

Jan 27, 2020 - Local Government Committee Vote

Local Government Committee Vote: Jan 27, 2020

Bill Amendments

2019-S3679 - Details

2019-S3679 - Summary

2019-S3679 - Sponsor Memo

2019-S3679 - Bill Text download pdf

co-Sponsors

2019-S3679A (ACTIVE) - Details

2019-S3679A (ACTIVE) - Summary

2019-S3679A (ACTIVE) - Sponsor Memo

2019-S3679A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S3679

Share this bill

Sponsored By

Pete Harckham

Archive: Last Bill Status - Signed by Governor

Bill Amendments

2019-S3679 - Details

2019-S3679 - Summary

2019-S3679 - Sponsor Memo

2019-S3679 - Bill Text download pdf

co-Sponsors

Jen Metzger

2019-S3679A (ACTIVE) - Details

2019-S3679A (ACTIVE) - Summary

2019-S3679A (ACTIVE) - Sponsor Memo

2019-S3679A (ACTIVE) - Bill Text download pdf

Comments