Bill Text: NY A03330 | 2019-2020 | General Assembly | Amended

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Bill Title: Establishes a real property tax exemption task force.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2020-12-02 - APPROVAL MEMO.27 [A03330 Detail]

Download: New_York-2019-A03330-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         3330--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    January 29, 2019
                                       ___________

        Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
          tee  on Real Property Taxation -- recommitted to the Committee on Real
          Property Taxation in accordance  with  Assembly  Rule  3,  sec.  2  --
          reported  and referred to the Committee on Ways and Means -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee

        AN ACT relating to establishing the real  property  tax  exemption  task
          force,  and  providing  for  its powers and duties; and repealing such
          provisions of law relating thereto

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Real  property  tax exemption task force. There is hereby
     2  established within the department of taxation and finance a real proper-
     3  ty tax exemption task force. The purpose of the task force shall  be  to
     4  study  and  prepare  a report which shall include, but not be limited to
     5  the following:
     6    (a) the types and classifications of New York real properties that can
     7  and have been granted tax exemptions;
     8    (b) the number of each type and classification of real property grant-
     9  ed a partial exemption and the number granted a full exemption  and  the
    10  total value of each;
    11    (c)  the process by which each type and classification has been or can
    12  be granted a tax exemption;
    13    (d) the types and classifications of real property, if  any,  required
    14  by federal law to be given a tax exemption;
    15    (e)  the number of real properties that have been given tax exemptions
    16  by industrial development agencies and the  total  value  of  these  tax
    17  exemptions; and
    18    (f)  recommendations  as  to  whether  the  types  and classifications
    19  permitting such tax exemptions should be continued or reformed.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05110-03-0
        A. 3330--A                          2

     1    § 2. The real property tax exemption task force  shall  consist  of  a
     2  total  of  seven members and shall include: the commissioner of taxation
     3  and finance or his or her designee; the comptroller or his or her desig-
     4  nee; the attorney general or his or her designee; one  person  appointed
     5  by  the  temporary  president of the senate; one person appointed by the
     6  minority leader of the senate; one person appointed by  the  speaker  of
     7  the  assembly;  and  one  person appointed by the minority leader of the
     8  assembly. All appointees to the real property tax exemption  task  force
     9  shall be made no later than thirty days after the effective date of this
    10  act. Any vacancy shall be filled by the appointing authority.
    11    §  3.  The members of the real property tax exemption task force shall
    12  serve without compensation, except that members shall be  allowed  their
    13  necessary  and  actual  expenses  incurred  in  the performance of their
    14  duties under this act.
    15    § 4. The department of taxation and finance  shall  provide  the  real
    16  property  tax exemption task force with such facilities, assistance, and
    17  data as will enable such task force to carry out its powers and duties.
    18    § 5. The real property tax exemption task force shall issue  a  report
    19  of  its  findings and recommendations to the legislature within one year
    20  of its establishment.
    21    § 6. This act shall take effect immediately and shall  expire  and  be
    22  deemed repealed two years after such effective date, or upon delivery of
    23  the  report required by section five of this act, whichever comes first;
    24  provided that the real property tax exemption task  force  shall  notify
    25  the  legislative  bill  drafting  commission upon delivery of the report
    26  required by section five of this act in order that  the  commission  may
    27  maintain  an accurate and timely effective database of the official text
    28  of the laws of the state of New York in furtherance of effectuating  the
    29  provisions  of section 44 of the legislative law and section 70-b of the
    30  public officers law.