S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    198
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by M. of A. L. ROSENTHAL, TAYLOR, SEAWRIGHT, EPSTEIN, DINOW-
   ITZ -- read once and referred to the Committee on Cities
 
 AN ACT to amend the tax law, in relation to the imposition of a  commer-
   cial vacancy tax

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new article 30-C to read
 as follows:
 
                               ARTICLE 30-C
                          COMMERCIAL VACANCY TAX
 SECTION 1350. DEFINITIONS.
         1351. IMPOSITION OF TAX.
         1352. RETURNS AND PAYMENT OF TAX.
         1353. DEPOSIT AND DISPOSITION OF REVENUE.
         1354. GENERAL POWERS OF THE COMMISSIONER.
   § 1350. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE THE FOLLOWING  TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   1.  "COMMERCIAL  STOREFRONT"  MEANS AREA WITHIN A BUILDING THAT MAY BE
 INDIVIDUALLY LEASED OR RENTED FOR THE PURPOSE OF CARRYING ON OR EXERCIS-
 ING ANY TRADE, BUSINESS, PROFESSION, VOCATION OR COMMERCIAL ACTIVITY.
   2. (A) "VACANT OR  ABANDONED"  MEANS  A  COMMERCIAL  STOREFRONT  WHICH
 EITHER  (I)  IS  UNOCCUPIED  AND  UNSECURED;  OR  (II) IS UNOCCUPIED AND
 SECURED BY BOARDING OR OTHER SIMILAR MEANS; OR (III) IS  UNOCCUPIED  AND
 UNSAFE  AS  DEFINED  IN THE BUILDING CODE OF THE MUNICIPALITY WHERE SUCH
 COMMERCIAL STOREFRONT IS LOCATED; OR (IV) IS UNOCCUPIED AND HAS MULTIPLE
 CODE VIOLATIONS OF THE BUILDING CODE  OF  THE  MUNICIPALITY  WHERE  SUCH
 COMMERCIAL  STOREFRONT  IS  LOCATED; OR (V) HAS BEEN UNOCCUPIED FOR OVER
 SIX MONTHS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00680-01-3
              

 A. 198                              2
 
   (B) NOTWITHSTANDING PARAGRAPH (A) OF THIS SUBDIVISION, VACANT OR ABAN-
 DONED SHALL NOT INCLUDE A COMMERCIAL STOREFRONT WHERE  (I)  THERE  IS  A
 VALID  BUILDING  PERMIT  FOR  REPAIR, REHABILITATION, OR CONSTRUCTION OF
 SUCH COMMERCIAL STOREFRONT AND THE OWNER COMPLETES THE REPAIR, REHABILI-
 TATION, OR CONSTRUCTION WITHIN ONE YEAR FROM THE DATE THE INITIAL PERMIT
 WAS  ISSUED, UNLESS THE OWNER ESTABLISHES THAT ADDITIONAL TIME IS NECES-
 SARY TO COMPLETE THE REPAIR,  REHABILITATION,  OR  CONSTRUCTION  OF  THE
 COMMERCIAL STOREFRONT IN A MANNER PROMULGATED BY THE COMMISSIONER; OR
   (II)  THE  OWNER  OR  LEASEHOLDER HAS FILED AN APPLICATION FOR, AND IS
 ACTIVELY SEEKING TO OBTAIN, AUTHORIZATION, PERMITS OR A LICENSE REQUIRED
 BY STATE OR LOCAL LAW PERMITTING THE LAWFUL USE  AND  OCCUPANCY  OF  THE
 COMMERCIAL STOREFRONT; OR
   (III) SUCH COMMERCIAL STOREFRONT COMPLIES WITH ALL PROVISIONS OF STATE
 AND  LOCAL  LAW, IS READY FOR OCCUPANCY, AND THE OWNER PROVIDES EVIDENCE
 SATISFACTORY TO THE DEPARTMENT THAT THE COMMERCIAL STOREFRONT IS ACTIVE-
 LY BEING OFFERED FOR SALE, LEASE, OR RENT. SATISFACTORY  EVIDENCE  SHALL
 INCLUDE, BUT IS NOT LIMITED TO, EVIDENCE THAT THE OWNER HAS HIRED A REAL
 ESTATE  AGENT  OR  OTHER  RENTAL  AGENT  WHO ADVERTISES AND PROMOTES THE
 COMMERCIAL STOREFRONT FOR RENT,  LEASE  OR  SALE,  OR  PROOF  THAT  SUCH
 COMMERCIAL  STOREFRONT  IS  OFFERED  FOR  SALE  ON  THE MULTIPLE LISTING
 SERVICE OR ANY OTHER COMPARABLE REAL ESTATE LISTING SERVICE.
   § 1351. IMPOSITION OF TAX. NOTWITHSTANDING ANY OTHER PROVISION OF THIS
 CHAPTER, OR OF ANY OTHER LAW, FOR TAXABLE YEARS BEGINNING ON  AND  AFTER
 JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, AN ANNUAL TAX IS HEREBY IMPOSED
 ON  EVERY  TAXPAYER WHO IS THE OWNER OF A VACANT OR ABANDONED COMMERCIAL
 STOREFRONT LOCATED IN A CITY WITH A POPULATION OF ONE  MILLION  OR  MORE
 EQUAL  TO  ONE  PERCENT  OF  THE  ASSESSED  VALUE  OF THE PROPERTY WHICH
 INCLUDES SUCH VACANT OR ABANDONED COMMERCIAL STOREFRONT.
   § 1352. RETURNS AND PAYMENT OF TAX. 1. EVERY TAXPAYER SUBJECT  TO  TAX
 UNDER  THIS  SECTION  SHALL, ON OR BEFORE THE FIFTEENTH DAY OF THE FIFTH
 MONTH FOLLOWING THE CLOSE OF EACH OF ITS TAXABLE YEARS, MAKE AND FILE  A
 RETURN  WITH  THE  COMMISSIONER  SETTING  FORTH  SUCH INFORMATION AS THE
 COMMISSIONER MAY PRESCRIBE. EVERY TAXPAYER WHICH CEASES TO BE SUBJECT TO
 THE TAX IMPOSED BY THIS ARTICLE SHALL MAKE AND FILE A  RETURN  WITH  THE
 COMMISSIONER  ON THE DATE OF SUCH CESSATION, OR AT SUCH OTHER TIME WHICH
 THE COMMISSIONER MAY REQUIRE, COVERING EACH TAXABLE YEAR OR  PERIOD  FOR
 WHICH NO RETURN WAS THERETOFORE FILED, SETTING FORTH SUCH INFORMATION AS
 THE  COMMISSIONER MAY REQUIRE. EVERY TAXPAYER SHALL ALSO FILE SUCH OTHER
 RETURNS AND FURNISH SUCH OTHER FACTS AND INFORMATION AS THE COMMISSIONER
 MAY REQUIRE IN THE ADMINISTRATION OF THIS ARTICLE.
   2. THE TAX IMPOSED BY SECTION THIRTEEN HUNDRED FIFTY-ONE OF THIS ARTI-
 CLE SHALL BE PAYABLE TO THE COMMISSIONER IN FULL AT THE TIME THE  RETURN
 IS  REQUIRED  TO BE FILED. SUCH TAX IMPOSED ON ANY TAXPAYER WHICH CEASES
 TO BE SUBJECT TO THE TAX IMPOSED BY THIS ARTICLE SHALL BE PAYABLE TO THE
 COMMISSIONER AT THE TIME THE RETURN IS REQUIRED  TO  BE  FILED  AND  ALL
 OTHER  TAXES  OF  ANY SUCH TAXPAYER, WHICH PURSUANT TO THE PROVISIONS OF
 THIS SECTION WOULD OTHERWISE BE PAYABLE  SUBSEQUENT  TO  THE  TIME  SUCH
 RETURN  IS  REQUIRED  TO BE FILED, SHALL NEVERTHELESS BE PAYABLE AT SUCH
 TIME.
   3. THE COMMISSIONER MAY GRANT  A  REASONABLE  EXTENSION  OF  TIME  FOR
 FILING  A  RETURN  OR FOR PAYMENT OF A TAX IMPOSED BY THIS ARTICLE UNDER
 SUCH CONDITIONS AS IT DEEMS JUST AND PROPER.
   § 1353. DEPOSIT AND DISPOSITION OF REVENUE. ALL  TAXES,  INTEREST  AND
 PENALTIES  COLLECTED  OR RECEIVED BY THE COMMISSIONER UNDER THIS ARTICLE
 SHALL BE DEPOSITED AND DISPOSED OF PURSUANT TO THE PROVISIONS OF SECTION
 ONE HUNDRED SEVENTY-ONE-A, AS SEPARATELY AMENDED BY CHAPTER FOUR HUNDRED
 A. 198                              3
 
 EIGHTY-ONE AND FOUR HUNDRED EIGHTY-FOUR OF THE LAWS OF NINETEEN  EIGHTY-
 ONE, OF THIS CHAPTER.
   §  1354.  GENERAL  POWERS OF THE COMMISSIONER.  THE COMMISSIONER SHALL
 HAVE THE POWER TO ADMINISTER AND ENFORCE THE TAX IMPOSED BY THIS ARTICLE
 AND THE COMMISSIONER IS AUTHORIZED TO MAKE SUCH RULES  AND  REGULATIONS,
 AND TO REQUIRE SUCH FACTS AND INFORMATION TO BE REPORTED, AS THE COMMIS-
 SIONER MAY DEEM NECESSARY TO ENFORCE THE PROVISIONS OF THIS ARTICLE.
   § 2. This act shall take effect immediately.