Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2025 |
referred to local government |
Senate Bill S664
2025-2026 Legislative Session
Sponsored By
(D) 42nd Senate District
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
Actions
co-Sponsors
(D) 26th Senate District
(D, WF) 28th Senate District
2025-S664 (ACTIVE) - Details
- Current Committee:
- Senate Local Government
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd §§102 & 402, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2019-2020:
S1679
2021-2022: S1814
2023-2024: S2774
2025-S664 (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.
2025-S664 (ACTIVE) - Sponsor Memo
BILL NUMBER: S664 SPONSOR: SKOUFIS TITLE OF BILL: An act to amend the real property tax law, in relation to assessment and taxation of lessees and users of certain tax exempt property PURPOSE: Relates to assessment and taxation of possessory interest of a private individual who operates on real property owned by the United States or the State of New York for business purposes. SUMMARY OF PROVISIONS: Section 1: Subdivision 12 of section 102 of the real property tax law 2 is amended by adding a new paragraph (k) to add the possessory interest of a private lessee subject to real property taxation, except where the use is by way of a concession which is available for the use of general public and is located in or adjacent to a public airport, park, market, fairground, road, pier, marina, railroad, bus line, subway, or similar
2025-S664 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 664 2025-2026 Regular Sessions I N S E N A T E (PREFILED) January 8, 2025 ___________ Introduced by Sens. SKOUFIS, GOUNARDES, 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 THEIR 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, association or corporation], [his] SUCH THAT THE INTEREST IS A POSSESSORY INTEREST EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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