NY State Senate Bill 2025-S6163

Senate Bill S6163

2025-2026 Legislative Session

Provides for state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property

download bill text pdf

Current Bill Status - In Senate Committee Local Government 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 06, 2025	referred to local government

co-Sponsors

2025-S6163 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §532-a, RPT L
Versions Introduced in 2023-2024 Legislative Session:: S7283

2025-S6163 (ACTIVE) - Summary

Provides for state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.

2025-S6163 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6163

SPONSOR: SKOUFIS
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to state aid for
certain towns adversely affected by a concentration of tax exempt prop-
erty

 
PURPOSE:

The bill would create a new category of state aid for certain cities,
towns, villages, or fire districts based on the amount of tax-exempt
property in the jurisdiction. To be eligible, these cities, towns,
villages, or fire districts must have at least thirty-five percent of
their real property exempt from taxation. Funds would be allocated by
formula, with fifty percent distributed based on population and the
other fifty percent allocated based on the amount of tax-exempt proper-
ty.

 
SUMMARY OF PROVISIONS:

Section 1: Amends the real property tax Law by adding section 532-a,
wherein if a city, town, village, or fire district has more than thir-
ty-five percent, in comparison to the total amount of property in such
city, town, village, or fire district, the property is tax exempt the
state shall pay a sum. 1. Fifty percent of such sum will be paid to each
eligible entity in proportion to their population relative to the popu-
lation of all eligible entities. 2. Fifty percent of such sum shall be
paid based upon the value of a tax exempt property in each eligible
city, town, village, or fire district as a percentage of the value of
all tax exempt property in all eligible entities.

Section 2: Sets effective date.

 
JUSTIFICATION:

The concentration of governmental, institutional, and other non-profit
uses deprives the town governments of a major portion of their potential
property tax revenue while increasing the burden on town services.

 
PRIOR LEGISLATIVE HISTORY:

Senate

2007: No Senate Same-As

2008: No Senate Same-As

2009: No Senate Same-As

2010: No Senate Same-As

2011: No Senate Same-As

2012: No Senate Same-As

2013: S4605, Referred to Local Government

2014: S4605, Referred to Local Government

2015: S1821A, Referred to Local Government

2016: S1821A, Amend and Recommit to Local Government

2017: S745, Referred to Investigations and Government Operations

2018: S745, Referred to Local Government

2019: No Senate Same-As

2020: No Senate Same-As

2021: No Senate Same-As

2022: No Senate Same-As

2023: S7283, Referred to Local Government

2024: S7283, Referred to Local Government

Assembly

2007: N/A

2008: A10053, Referred to Real Property Taxation

2009: A790, Referred to Real Property Taxation

2010: A790, Referred to Real Property Taxation

2011: A425, Referred to Real Property Taxation

2012: A425, Referred to Real Property Taxation

2013: A1709, Referred to Real Property Taxation

2014: A1709, Referred to Real Property Taxation

2015: A1026A, Referred to Real Property Taxation

2016: A1026A, Amend and Recommit to Real Property Taxation

2017: A732, Referred to Real Property Taxation

2018: A732, Referred to Real Property Taxation

2019: A2089, Referred to Real Property Taxation

2020: A2089, Referred to Real Property Taxation

2021: A5219, Referred to Real Property Taxation

2022: A5219, Referred to Real Property Taxation

2023: A4303, Referred to Real Property Taxation

2024: A4303, Referred to Real Property Taxation

 
FISCAL IMPLICATIONS:

Subject to budgetary appropriation.

 
EFFECTIVE DATE:
This bill would take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on and
after the date on which this act shall have become a law.

2025-S6163 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6163
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 6, 2025
                                ___________
 
 Introduced  by Sens. SKOUFIS, MAY, WEBB -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment
 
 AN ACT to amend the real property tax law, in relation to state aid  for
   certain  towns  adversely  affected  by  a concentration of tax exempt
   property

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 532-a to read as follows:
   § 532-A. CERTAIN LANDS SUBJECT TO STATE PAYMENTS. IN ANY  CITY,  TOWN,
 VILLAGE OR FIRE DISTRICT IN WHICH THE TOTAL AMOUNT OF TAX EXEMPT PROPER-
 TY  REPRESENTS  MORE  THAN  THIRTY-FIVE  PERCENT, BY VALUE, OF THE TOTAL
 AMOUNT OF PROPERTY IN SUCH CITY, TOWN, VILLAGE  OR  FIRE  DISTRICT,  THE
 STATE SHALL PAY A SUM, SUBJECT TO BUDGETARY APPROPRIATION, AS FOLLOWS:
   1.  FIFTY  PERCENT  OF  SUCH  SUM SHALL BE PAID TO EACH ELIGIBLE CITY,
 TOWN, VILLAGE OR FIRE DISTRICT IN PROPORTION TO SUCH ENTITY'S POPULATION
 RELATIVE TO THE POPULATION OF ALL SUCH ELIGIBLE ENTITIES; AND
   2. FIFTY PERCENT OF SUCH SUM SHALL BE PAID BASED ON THE VALUE  OF  TAX
 EXEMPT PROPERTY IN EACH ELIGIBLE CITY, TOWN, VILLAGE OR FIRE DISTRICT AS
 A  PERCENTAGE OF THE VALUE OF ALL TAX EXEMPT PROPERTY IN ALL SUCH ELIGI-
 BLE ENTITIES.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on the basis of taxable status  dates  occurring  on
 and after the date on which this act shall have become a law.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09618-01-5

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Senate Bill S6163

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Sponsored By

James Skoufis