S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2497
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 26, 2023
                                ___________
 
 Introduced  by  M. of A. JONES, DICKENS, RIVERA -- Multi-Sponsored by --
   M. of A. COOK, SIMON -- read once and referred  to  the  Committee  on
   Real Property Taxation
 
 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 clinician in a
   clinician 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 clinicians. It is
 well established that ensuring the  sufficient  availability  of  physi-
 cians,  physician  assistants,  nurse  practitioners, and nurse midwives
 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
 clinicians to areas currently underserved by the medical community.
   §  2.  Section 206 of the public health law is amended by adding a new
 subdivision 32 to read as follows:
   32. (A) THE COMMISSIONER SHALL BIENNIALLY DESIGNATE AND MAKE AVAILABLE
 A LIST OF DESIGNATED CLINICIAN SHORTAGE AREAS IN THE STATE. A DESIGNATED
 CLINICIAN SHORTAGE AREA SHALL BE A COUNTY OR OTHER SUB-COUNTY GEOGRAPHIC
 AREA DETERMINED BY THE COMMISSIONER TO BE IN SHORT SUPPLY OF  CLINICIANS
 IN  PRIMARY  CARE  PRACTICE AND/OR ONE OR MORE MEDICAL SPECIALITIES. THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02503-01-3
              

 A. 2497                             2
 
 LIST SHALL INDICATE FOR EACH DESIGNATED CLINICIAN SHORTAGE AREA, IF  THE
 AREA  IS  IN  SHORT SUPPLY OF PRIMARY CARE PHYSICIANS, MEDICAL SPECIALTY
 PHYSICIANS AND WHICH MEDICAL SPECIALTY IS IN SHORT SUPPLY IN THE  DESIG-
 NATED  SHORTAGE  AREA,  PHYSICIAN  ASSISTANTS,  NURSE PRACTITIONERS, AND
 NURSE MIDWIVES.
   (B) IN ESTABLISHING DESIGNATED CLINICIAN 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.
   (D)  FOR  THE  PURPOSES  OF THIS SUBDIVISION, "CLINICIAN" SHALL MEAN A
 PHYSICIAN, PHYSICIAN ASSISTANT, NURSE PRACTITIONER, OR NURSE MIDWIFE.
   § 3. The real property tax law is amended by adding a new section  439
 to read as follows:
   §  439.  REAL PROPERTY TAX EXEMPTIONS IN DESIGNATED CLINICIAN SHORTAGE
 AREA. 1. A MUNICIPAL CORPORATION OR  SCHOOL  DISTRICT  MAY  EXEMPT  REAL
 PROPERTY  PURCHASED  BY A CLINICIAN 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 CLINICIAN RESIDES IN AND
 HAS AN OFFICE LOCATED WITHIN A CLINICIAN SHORTAGE AREA AS DESIGNATED  BY
 THE COMMISSIONER OF HEALTH PURSUANT TO SUBDIVISION THIRTY-ONE OF SECTION
 TWO  HUNDRED  SIX OF THE PUBLIC HEALTH LAW.  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.  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.
   § 4. The real property tax law is amended by adding a new section  985
 to read as follows:
   §  985. EFFECT OF EXEMPTION IN DESIGNATED CLINICIAN SHORTAGE AREAS. 1.
 IN A MUNICIPAL CORPORATION OR SCHOOL DISTRICT WHICH  ELECTS  TO  PROVIDE
 THE  REAL PROPERTY TAX EXEMPTION IN A DESIGNATED CLINICIAN 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
 A. 2497                             3
 
 PURSUANT TO SECTION FOUR HUNDRED THIRTY-NINE OF THIS  CHAPTER.  HOWEVER,
 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.
   §  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.