Senate Bill S2774A

2023-2024 Legislative Session

Relates to assessment and taxation of lessees and users of certain tax exempt property

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Sponsored By

Current Bill Status - In Assembly Committee


  • 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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Bill Amendments

co-Sponsors

2023-S2774 - Details

See Assembly Version of this Bill:
A6328
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§102 & 402, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: A9902
2019-2020: S1679, A10373
2021-2022: S1814, A6849

2023-S2774 - Summary

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

2023-S2774 - Sponsor Memo

2023-S2774 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2774
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 24, 2023
                                ___________
 
 Introduced  by Sens. SKOUFIS, KRUEGER -- read twice and ordered printed,
   and when printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation to assessment and
   taxation of lessees and users of certain tax exempt property

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 12 of section 102 of the real property tax law
 is amended by adding a new paragraph (k) to read as follows:
   (K) THE POSSESSORY INTEREST OF A PRIVATE LESSEE  OR  CONTRACTOR  WHICH
 USES  REAL PROPERTY OWNED BY THE UNITED STATES OR THE STATE OF NEW YORK,
 EXCEPT REAL PROPERTY OWNED BY PUBLIC  AUTHORITIES,  WHERE  THE  PROPERTY
 WOULD  BE  SUBJECT  TO REAL PROPERTY TAXATION IF OWNED BY SUCH LESSEE OR
 CONTRACTOR, EXCEPT WHERE THE USE IS BY WAY  OF  A  CONCESSION  WHICH  IS
 AVAILABLE  FOR  THE USE OF THE GENERAL PUBLIC AND IS LOCATED IN OR ADJA-
 CENT TO A PUBLIC AIRPORT, PARK, MARKET, FAIRGROUND, ROAD, PIER,  MARINA,
 RAILROAD, BUSLINE, SUBWAY OR SIMILAR PROPERTY WHICH IS AVAILABLE FOR THE
 USE OF THE GENERAL PUBLIC.
   §  2. The section heading and subdivision 1 of section 402 of the real
 property tax law are amended to read as follows:
   United States or state property  held  under  LEASE  OR  contract  [of
 sale].   1.   Whenever the legal title of real property is in the United
 States, or in the  state  of  New  York,  but  the  use,  occupation  or
 possession  thereof  is  in a person, partnership, association or corpo-
 ration, OR HIS OR HER OR ITS  SUCCESSOR  IN  INTEREST,  under  a  LEASE,
 contract  [of  sale],  OPTION  or  other  agreement  [whereby a right to
 acquire the premises through an option, a first  privilege  or  a  first
 refusal is granted, or whereby upon one or more payments the legal title
 thereto is to be or may be acquired by such person, partnership, associ-
 ation  or  corporation], SUCH THAT THE INTEREST IS A POSSESSORY INTEREST
 DESCRIBED IN PARAGRAPH (K) OF SUBDIVISION TWELVE OF SECTION ONE  HUNDRED
 TWO  OF  THIS  CHAPTER, his OR HER or its interest in such real property
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05779-01-3
              

co-Sponsors

2023-S2774A (ACTIVE) - Details

See Assembly Version of this Bill:
A6328
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§102 & 402, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: A9902
2019-2020: S1679, A10373
2021-2022: S1814, A6849

2023-S2774A (ACTIVE) - Summary

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

2023-S2774A (ACTIVE) - Sponsor Memo

2023-S2774A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2774--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 24, 2023
                                ___________
 
 Introduced  by Sens. SKOUFIS, KRUEGER -- read twice and ordered printed,
   and when printed to be committed to the Committee on Local  Government
   --  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 assessment and
   taxation of lessees and users of certain tax exempt property
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 12 of section 102 of the real property tax law
 is amended by adding a new paragraph (k) to read as follows:
   (K) THE POSSESSORY INTEREST OF A PRIVATE LESSEE  OR  CONTRACTOR  WHICH
 USES  REAL PROPERTY OWNED BY THE UNITED STATES OR THE STATE OF NEW YORK,
 EXCEPT REAL PROPERTY OWNED BY PUBLIC  AUTHORITIES,  WHERE  THE  PROPERTY
 WOULD  BE  SUBJECT  TO REAL PROPERTY TAXATION IF OWNED BY SUCH LESSEE OR
 CONTRACTOR, EXCEPT WHERE THE USE IS BY WAY  OF  A  CONCESSION  WHICH  IS
 AVAILABLE  FOR  THE USE OF THE GENERAL PUBLIC AND IS LOCATED IN OR ADJA-
 CENT TO A PUBLIC AIRPORT, PARK, MARKET, FAIRGROUND, ROAD, PIER,  MARINA,
 RAILROAD, BUSLINE, SUBWAY OR SIMILAR PROPERTY WHICH IS AVAILABLE FOR THE
 USE OF THE GENERAL PUBLIC.
   §  2. The section heading and subdivision 1 of section 402 of the real
 property tax law are amended to read as follows:
   United States or state property  held  under  LEASE  OR  contract  [of
 sale].   1.   Whenever the legal title of real property is in the United
 States, or in the  state  of  New  York,  but  the  use,  occupation  or
 possession  thereof  is  in a person, partnership, association or corpo-
 ration, OR HIS OR HER OR ITS  SUCCESSOR  IN  INTEREST,  under  a  LEASE,
 contract  [of  sale],  OPTION  or  other  agreement  [whereby a right to
 acquire the premises through an option, a first  privilege  or  a  first
 refusal is granted, or whereby upon one or more payments the legal title
 thereto is to be or may be acquired by such person, partnership, associ-
 ation  or  corporation], SUCH THAT THE INTEREST IS A POSSESSORY INTEREST
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05779-04-3
              

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