Bill Text: NY A01792 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the real property tax law, in relation to establishing certain practices in connection with real property taxes to include requiring payment of expenses, exemptions, deferments and assessments; providing of state assistance, taxation, method of payment and establishment of equalization rates and to repeal certain provisions thereof relating thereto
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-05-04 - held for consideration in real property taxation [A01792 Detail]
Download: New_York-2009-A01792-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
1792
2009-2010 Regular Sessions
I N A S S E M B L Y
January 12, 2009
___________
Introduced by M. of A. CALHOUN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to establishing
certain practices in connection with real property taxes to include
requiring payment of expenses, exemptions, deferments and assessments;
providing of state assistance, taxation, method of payment and estab-
lishment of equalization rates and to repeal certain provisions there-
of relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Paragraph (i) of subdivision 1 of section 202 of the real
2 property tax law is amended to read as follows:
3 (i) Obtain from state and local officers, bodies or other agencies
4 such information as may be necessary for the proper discharge of its
5 duties, which information shall be furnished on demand of the state
6 board, PROVIDED HOWEVER, THAT WITH RESPECT TO ANY SUCH INFORMATION TO BE
7 OBTAINED FROM LOCAL OFFICERS, BODIES OR OTHER LOCAL AGENCIES, THE BOARD
8 SHALL PAY THE ACTUAL AND NECESSARY EXPENSES OF PROVIDING SUCH INFORMA-
9 TION;
10 S 2. The real property tax law is amended by adding a new section 306
11 to read as follows:
12 S 306. TAXABLE STATUS OF COMMUNITY RESIDENCES. FOR THE PURPOSES OF
13 THIS SECTION, "COMMUNITY RESIDENCE" MEANS ANY FACILITY OPERATED BY OR
14 SUBJECT TO LICENSURE BY THE OFFICE OF MENTAL HEALTH OR THE OFFICE OF
15 MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES WHICH PROVIDES A
16 SUPERVISED RESIDENCE OR RESIDENTIAL RESPITE SERVICES FOR MENTALLY DISA-
17 BLED PERSONS AND A HOMELIKE ENVIRONMENT AND ROOM, BOARD AND RESPONSIBLE
18 SUPERVISION FOR THE HABILITATION OR REHABILITATION OF MENTALLY DISABLED
19 PERSONS AS PART OF AN OVERALL SERVICE DELIVERY SYSTEM. A COMMUNITY RESI-
20 DENCE SHALL INCLUDE AN INTERMEDIATE CARE FACILITY WITH FOURTEEN OR FEWER
21 RESIDENTS THAT HAS BEEN APPROVED PURSUANT TO LAW, AND A COMMUNITY RESI-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02294-01-9
A. 1792 2
1 DENTIAL FACILITY AS THAT TERM IS DEFINED IN SECTION 1.03 OF THE MENTAL
2 HYGIENE LAW. SUCH TERM DOES NOT INCLUDE FAMILY CARE HOMES.
3 NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW, ON AND AFTER THE
4 EFFECTIVE DATE OF THIS SECTION, THE REAL PROPERTY TAXES ON ANY REAL
5 PROPERTY THAT IS DEFINED AS A COMMUNITY RESIDENCE PURSUANT TO SUBDIVI-
6 SION TWENTY-EIGHT OF SECTION 1.03 OF THE MENTAL HYGIENE LAW OR PURSUANT
7 TO THIS SECTION SHALL BE PAID BY THE STATE.
8 S 3. Paragraph (a) of subdivision 1 of section 420-a of the real prop-
9 erty tax law, as amended by chapter 920 of the laws of 1981 and such
10 section as renumbered by chapter 919 of the laws of 1981, is amended to
11 read as follows:
12 (a) Real property owned by a corporation or association organized or
13 conducted exclusively for religious, charitable, hospital, educational,
14 or moral or mental improvement of men, women or children purposes, or
15 for two or more such purposes, and used exclusively for carrying out
16 thereupon one or more of such purposes either by the owning corporation
17 or association or by another such corporation or association as herein-
18 after provided shall be exempt from taxation as provided in this
19 section; PROVIDED, HOWEVER, TO BE ELIGIBLE A CORPORATION OR ASSOCIATION
20 ORGANIZED FOR MORAL OR MENTAL IMPROVEMENT OF MEN, WOMEN OR CHILDREN
21 PURPOSES MUST BE INCORPORATED OR ORGANIZED IN THE STATE OF NEW YORK AND
22 ITS CORPORATE OR ORGANIZATIONAL HEADQUARTERS LOCATED THEREIN.
23 S 4. Subdivision 3 of section 420-a of the real property tax law, such
24 section as renumbered by chapter 919 of the laws of 1981, is amended to
25 read as follows:
26 3. Such real property from which no revenue is derived shall be exempt
27 though not in actual use therefor by reason of the absence of suitable
28 buildings or improvements thereon if (a) the construction of such build-
29 ings or improvements is in progress or is in good faith contemplated by
30 such corporation or association or (b) such real property is held by
31 such corporation or association upon condition that the title thereto
32 shall revert in case any building not intended and suitable for one or
33 more such purposes shall be erected upon such premises or some part
34 thereof. AS USED IN THIS SUBDIVISION: "IN GOOD FAITH CONTEMPLATED" SHALL
35 MEAN HOLDING VACANT LAND FOR FIVE YEARS OR LESS FROM THE DATE THE
36 EXEMPTION HAS BEEN GRANTED AND "ACTIVELY" SHALL MEAN A NON-PASSIVE USE
37 OF THE PROPERTY. ONLY THAT PORTION OF THE LAND WHICH IS USED EXCLUSIVELY
38 AND ACTIVELY FOR THE EXEMPT PURPOSE SHALL BE GRANTED THE EXEMPTION. USES
39 SUCH AS MEDITATION AND HIKING SHALL NOT BE CONSIDERED ACTIVE USES. ACRE-
40 AGE OWNED BY A CORPORATION OR ASSOCIATION ORGANIZED FOR MORAL OR MENTAL
41 IMPROVEMENT OF MEN, WOMEN OR CHILDREN PURPOSES IN EXCESS OF ONE THOUSAND
42 ACRES WHERE THE ACREAGE IS UNDER THE SAME OWNERSHIP AND SITUATED IN THE
43 SAME ASSESSING UNIT SHALL NOT BE ELIGIBLE FOR EXEMPTION.
44 S 5. Paragraph (a) of subdivision 1 of section 420-b of the real prop-
45 erty tax law, as added by chapter 919 of the laws of 1981, is amended to
46 read as follows:
47 (a) Real property owned by a corporation or association which is
48 organized exclusively for bible, tract, benevolent, missionary, infir-
49 mary, public playground, scientific, literary, bar association, medical
50 society, library, patriotic or historical purposes, for the development
51 of good sportsmanship for persons under the age of eighteen years
52 through the conduct of supervised athletic games, for the enforcement of
53 laws relating to children or animals, or for two or more such purposes,
54 and used exclusively for carrying out thereupon one or more of such
55 purposes either by the owning corporation or association, or by another
56 such corporation or association as hereinafter provided, shall be exempt
A. 1792 3
1 from taxation; PROVIDED, HOWEVER, TO BE ELIGIBLE A CORPORATION OR ASSO-
2 CIATION MUST BE INCORPORATED OR ORGANIZED IN THE STATE OF NEW YORK AND
3 ITS CORPORATE OR ORGANIZATIONAL HEADQUARTERS LOCATED THEREIN; AND
4 provided, FURTHER however, that such property shall be taxable by any
5 municipal corporation within which it is located if the governing board
6 of such municipal corporation, after public hearing, adopts a local law,
7 ordinance or resolution so providing. None of the following subdivisions
8 of this section providing that certain properties shall be exempt under
9 circumstances or conditions set forth in such subdivisions shall exempt
10 such property from taxation by a municipal corporation whose governing
11 board has adopted a local law, ordinance or resolution providing that
12 such property shall be taxable pursuant to this subdivision.
13 S 6. Subdivision 3 of section 420-b of the real property tax law, as
14 added by chapter 919 of the laws of 1981, is amended to read as follows:
15 3. Such real property from which no revenue is derived shall be exempt
16 though not in actual use therefor by reason of the absence of suitable
17 buildings or improvements thereon if (a) the construction of such build-
18 ings or improvements is in progress or is in good faith contemplated by
19 such corporation or association or (b) such real property is held by
20 such corporation or association upon condition that the title thereto
21 shall revert in case any building not intended and suitable for one or
22 more of such purposes shall be erected upon such premises or some part
23 thereof. AS USED IN THIS SUBDIVISION: "IN GOOD FAITH CONTEMPLATED" SHALL
24 MEAN HOLDING VACANT LAND FOR FIVE YEARS OR LESS FROM THE DATE THE
25 EXEMPTION HAS BEEN GRANTED AND "ACTIVELY" SHALL MEAN A NON-PASSIVE USE
26 OF THE PROPERTY. ONLY THAT PORTION OF THE LAND WHICH IS USED EXCLUSIVELY
27 AND ACTIVELY FOR THE EXEMPT PURPOSE SHALL BE GRANTED THE EXEMPTION. USES
28 SUCH AS MEDITATION AND HIKING SHALL NOT BE CONSIDERED ACTIVE USES. ACRE-
29 AGE IN EXCESS OF ONE THOUSAND ACRES WHERE THE ACREAGE IS UNDER THE SAME
30 OWNERSHIP AND SITUATED IN THE SAME ASSESSING UNIT SHALL NOT BE ELIGIBLE
31 FOR EXEMPTION.
32 S 7. The real property tax law is amended by adding a new section
33 467-g to read as follows:
34 S 467-G. TAX DEFERMENTS FOR PERSONS SIXTY-FIVE YEARS OF AGE OR OVER.
35 1. (A) REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS
36 SIXTY-FIVE YEARS OF AGE OR OVER, OR REAL PROPERTY OWNED BY A HUSBAND AND
37 WIFE, ONE OF WHOM IS OVER SIXTY-FIVE YEARS OF AGE, MAY IN THE ALTERNA-
38 TIVE TO ANY EXEMPTION PROVIDED FOR PURSUANT TO SECTION FOUR HUNDRED
39 SIXTY-SEVEN OF THIS ARTICLE, RECEIVE A TAX DEFERMENT FROM ANY MUNICIPAL
40 CORPORATION IN WHICH LOCATED, PROVIDED THE GOVERNING BOARD OF SUCH MUNI-
41 CIPALITY, AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
42 UTION PROVIDING THEREFOR. SUCH DEFERMENT SHALL BE ALL OF THE TAX LEVIED
43 UPON SUBJECT PROPERTIES IN THE APPROPRIATE YEAR. FOR THE PURPOSES OF
44 THIS SUBDIVISION, THE TERM "TAX" SHALL NOT INCLUDE A SPECIAL AD VALOREM
45 LEVY OR SPECIAL ASSESSMENT.
46 (B) THE REAL PROPERTY TAX DEFERMENT ON REAL PROPERTY OWNED BY HUSBAND
47 AND WIFE, ONE OF WHOM IS SIXTY-FIVE YEARS OF AGE OR OVER, ONCE GRANTED,
48 SHALL NOT BE RESCINDED BY ANY MUNICIPAL CORPORATION SOLELY BECAUSE OF
49 THE DEATH OF THE OLDER SPOUSE SO LONG AS THE SURVIVING SPOUSE IS AT
50 LEAST SIXTY-TWO YEARS OF AGE AND, WITHIN SIXTY DAYS FOLLOWING THE DEATH
51 OF THE OLDER SPOUSE, ENTERS INTO A TAX DEFERMENT AND RECOVERY AGREEMENT
52 AS DESCRIBED IN SUBDIVISION THREE OF THIS SECTION.
53 2. DEFERMENT FROM TAXATION FOR SCHOOL PURPOSES SHALL NOT BE GRANTED IN
54 THE CASE OF REAL PROPERTY WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS A
55 PUBLIC SCHOOL OF ELEMENTARY OR SECONDARY EDUCATION.
56 3. NO DEFERMENT SHALL BE GRANTED:
A. 1792 4
1 (A) UNLESS THE OWNER OR ALL OF THE OWNERS OF THE PROPERTY ENTER INTO A
2 TAX DEFERMENT AND RECOVERY AGREEMENT WITH THE MUNICIPALITY IN WHICH THE
3 PROPERTY IS SITUATED. ANY SUCH AGREEMENT SHALL PROVIDE:
4 (1) THAT PAYMENT TO THE MUNICIPALITY IN FULL SATISFACTION OF THE LIEN
5 DESCRIBED IN PARAGRAPH (B) OF SUBDIVISION EIGHT OF THIS SECTION SHALL BE
6 A CONDITION TO THE SALE, TRANSFER OR OTHER CONVEYANCE OF THE PROPERTY;
7 (2) THAT PAYMENT TO THE MUNICIPALITY IN FULL SATISFACTION OF SUCH LIEN
8 SHALL BECOME DUE AND PAYABLE WHENEVER THE OWNER OR ALL OF THE OWNERS OF
9 THE SUBJECT PROPERTY SHALL CEASE TO OCCUPY IT, IN WHOLE OR IN PART;
10 (3) THAT WHEN THE TOTAL AMOUNT OF TAXES DEFERRED WITH RESPECT TO THE
11 SUBJECT PROPERTY REACHES THREE-QUARTERS OF THE FULL AND FAIR MARKET
12 VALUE THEREOF AS SHOWN IN THE RECORDS OF THE APPROPRIATE ASSESSING
13 AUTHORITY, LESS THE TOTAL AMOUNT OF MONEY OWED ON ANY LIEN RECORDED AT
14 THE OFFICE OF THE COUNTY CLERK IN WHICH THE PROPERTY IS SITUATED NO
15 FUTURE DEFERMENT SHALL BE AVAILABLE WITH RESPECT TO TAXES LEVIED THERE-
16 AFTER; PROVIDED THAT WITH RESPECT TO A SURVIVING SPOUSE WHO RECEIVES A
17 DEFERMENT DUE SOLELY TO THE APPLICATION OF PARAGRAPH (B) OF SUBDIVISION
18 ONE OF THIS SECTION, THE AMOUNT OF TAXES DEFERRED DURING THE LIFE OF THE
19 OLDER SPOUSE SHALL BE ADDED TO THE AMOUNT OF TAXES DEFERRED TO THE
20 SURVIVOR FOR PURPOSES OF THIS PARAGRAPH;
21 (4) THAT UPON THE DEATH OF THE OWNER OR, IF MORE THAN ONE, THE SURVI-
22 VOR OF THEM, THE TOTAL AMOUNT CONSTITUTING THE LIEN DESCRIBED IN PARA-
23 GRAPH (B) OF SUBDIVISION EIGHT OF THIS SECTION, UNLESS THE DEFERMENT IS
24 CONTINUED BY A SURVIVING SPOUSE, SHALL BE DUE AND PAYABLE AND RECOVERA-
25 BLE FROM THE ESTATE OF SUCH OWNER;
26 (B) IF THE INCOME OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF
27 THE PROPERTY FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF
28 MAKING APPLICATION FOR DEFERMENT EXCEEDS THE SUM OF THIRTEEN THOUSAND
29 FIVE HUNDRED DOLLARS AS MAY BE PROVIDED BY THE LOCAL LAW, ORDINANCE OR
30 RESOLUTION. INCOME TAX YEAR SHALL MEAN THE TWELVE MONTH PERIOD FOR
31 WHICH THE OWNER OR OWNERS FILED A FEDERAL PERSONAL INCOME TAX RETURN, OR
32 IF NO SUCH RETURN IS FILED, THE CALENDAR YEAR. WHERE TITLE IS VESTED IN
33 EITHER THE HUSBAND OR THE WIFE, THEIR COMBINED INCOME MAY NOT EXCEED
34 SUCH SUM. SUCH INCOME SHALL INCLUDE SOCIAL SECURITY AND RETIREMENT BENE-
35 FITS, INTEREST, DIVIDENDS, TOTAL GAIN FROM THE SALE OR EXCHANGE OF A
36 CAPITAL ASSET WHICH MAY BE OFFSET BY A LOSS FROM THE SALE OR EXCHANGE OF
37 A CAPITAL ASSET IN THE SAME INCOME TAX YEAR, NET RENTAL INCOME, SALARY
38 OR EARNINGS, AND NET INCOME FROM SELF-EMPLOYMENT, BUT SHALL NOT INCLUDE
39 A RETURN OF CAPITAL, GIFTS OR INHERITANCES. IN COMPUTING NET RENTAL
40 INCOME AND NET INCOME FROM SELF-EMPLOYMENT NO DEPRECIATION DEDUCTION
41 SHALL BE ALLOWED FOR THE EXHAUSTION, WEAR AND TEAR OF REAL OR PERSONAL
42 PROPERTY HELD FOR THE PRODUCTION OF INCOME;
43 (C) UNLESS THE TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE
44 OWNER OR ONE OF THE OWNERS OF THE PROPERTY FOR AT LEAST TWENTY-FOUR
45 CONSECUTIVE MONTHS PRIOR TO THE DATE OF MAKING AN APPLICATION FOR DEFER-
46 MENT, PROVIDED, HOWEVER, THAT IN THE EVENT OF THE DEATH OF EITHER A
47 HUSBAND OR WIFE IN WHOSE NAME TITLE OF THE PROPERTY SHALL HAVE BEEN
48 VESTED AT THE TIME OF DEATH AND THEN BECOMES VESTED SOLELY IN THE SURVI-
49 VOR BY VIRTUE OF DEVISE BY OR DESCENT FROM THE DECEASED HUSBAND OR WIFE,
50 THE TIME OF OWNERSHIP OF THE PROPERTY BY THE DECEASED HUSBAND OR WIFE
51 SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE SURVIVOR AND SUCH OWNER-
52 SHIP SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES OF COMPUTING SUCH PERI-
53 OD OF TWENTY-FOUR CONSECUTIVE MONTHS PROVIDED FURTHER, THAT IN THE EVENT
54 OF A TRANSFER BY EITHER A HUSBAND OR WIFE TO THE OTHER SPOUSE OF ALL OR
55 PART OF THE TITLE TO THE PROPERTY, THE TIME OF OWNERSHIP OF THE PROPER-
56 TY BY THE TRANSFEROR SPOUSE SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY
A. 1792 5
1 THE TRANSFEREE SPOUSE AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR
2 THE PURPOSES OF COMPUTING SUCH PERIOD OF TWENTY-FOUR CONSECUTIVE MONTHS
3 AND PROVIDED FURTHER THAT WHERE PROPERTY OF THE OWNER OR OWNERS HAS BEEN
4 ACQUIRED TO REPLACE PROPERTY FORMERLY OWNED BY SUCH OWNER OR OWNERS AND
5 TAKEN BY EMINENT DOMAIN OR OTHER INVOLUNTARY PROCEEDING, EXCEPT A TAX
6 SALE, THE PERIOD OF OWNERSHIP OF THE FORMER PROPERTY SHALL BE COMBINED
7 WITH THE PERIOD OF OWNERSHIP OF THE PROPERTY FOR WHICH APPLICATION IS
8 MADE FOR DEFERMENT AND SUCH PERIODS OF OWNERSHIP SHALL BE DEEMED TO BE
9 CONSECUTIVE FOR PURPOSES OF THIS SECTION;
10 (D) UNLESS THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
11 (E) UNLESS THE REAL PROPERTY IS THE LEGAL RESIDENCE OF AND IS OCCUPIED
12 IN WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF THE PROPER-
13 TY.
14 4. THE MUNICIPALITY IN WHICH SUCH REAL PROPERTY IS LOCATED, SHALL
15 NOTIFY, OR CAUSE TO BE NOTIFIED, EACH PERSON OWNING RESIDENTIAL REAL
16 PROPERTY IN SUCH MUNICIPALITY OF THE PROVISIONS OF THIS SECTION. THE
17 PROVISIONS OF THIS SUBDIVISION MAY BE MET BY A NOTICE OR LEGEND SENT ON
18 OR WITH EACH TAX BILL TO SUCH PERSONS READING "YOU MAY BE ELIGIBLE FOR
19 SENIOR CITIZEN TAX DEFERMENTS. FOR INFORMATION PLEASE CALL OR
20 WRITE..............," FOLLOWED BY THE NAME, TELEPHONE NUMBER AND/OR
21 ADDRESS OF A PERSON OR DEPARTMENT SELECTED BY THE MUNICIPALITY TO
22 EXPLAIN THE PROVISIONS OF THIS SECTION. FAILURE TO NOTIFY, OR CAUSE TO
23 BE NOTIFIED ANY PERSON WHO IS IN FACT, ELIGIBLE TO RECEIVE THE DEFER-
24 MENTS PROVIDED BY THIS SECTION OR THE FAILURE OF SUCH PERSON TO RECEIVE
25 THE SAME SHALL NOT PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE
26 PAYMENT OF THE TAXES ON PROPERTY OWNED BY SUCH PERSON.
27 5. APPLICATION FOR SUCH DEFERMENT MUST BE MADE BY THE OWNER, OR ALL OF
28 THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE STATE BOARD TO BE
29 FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY AND SHALL FURNISH THE
30 INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED OR PRESCRIBED IN SUCH
31 FORMS, AND SHALL BE FILED IN SUCH ASSESSOR'S OFFICE ON OR BEFORE THE
32 APPROPRIATE TAXABLE STATUS DATE.
33 6. AT LEAST SIXTY DAYS PRIOR TO THE APPROPRIATE TAXABLE STATUS DATE,
34 THE ASSESSING AUTHORITY SHALL MAIL TO EACH PERSON WHO WAS GRANTED DEFER-
35 MENT PURSUANT TO THIS SECTION ON THE LATEST COMPLETED ASSESSMENT ROLL AN
36 APPLICATION FORM, A NOTICE THAT SUCH APPLICATION MUST BE FILED ON OR
37 BEFORE SUCH TAXABLE STATUS DATE AND BE APPROVED IN ORDER FOR THE DEFER-
38 MENT TO BE GRANTED, AND A COPY OF A TAX DEFERMENT AND RECOVERY AGREEMENT
39 TO BE EXECUTED BY SUCH PERSON. FAILURE TO MAIL ANY SUCH APPLICATION
40 FORM, NOTICE OR AGREEMENT OR THE FAILURE OF SUCH PERSON TO RECEIVE THE
41 SAME SHALL NOT PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE
42 PAYMENT OF THE TAXES ON PROPERTY OWNED BY SUCH PERSON.
43 7. WHEN THE OWNER OR OWNERS OF REAL PROPERTY HAVE RECEIVED A TAX
44 DEFERMENT PURSUANT TO THIS SECTION, THE TAX BILL FURNISHED TO SUCH OWNER
45 OR OWNERS SHALL CONTAIN A STATEMENT OF THE AMOUNT OF TAXES DEFERRED FOR
46 THE FISCAL YEAR FOR WHICH THE BILL IS RENDERED, AND SHALL ALSO CONTAIN A
47 STATEMENT OF THE CUMULATIVE AMOUNT OF TAXES DEFERRED, INCLUDING THE
48 FISCAL YEAR FOR WHICH THE TAX BILL IS RENDERED.
49 8. (A) ANY MUNICIPAL CORPORATION IN WHICH PROPERTY GRANTED DEFERMENT
50 AS HEREBY PROVIDED IS LOCATED, WITHIN THIRTY DAYS FOLLOWING THE APPRO-
51 PRIATE TAXABLE STATUS DATE, SHALL SUBMIT, FOR THE PURPOSES OF RECORDING,
52 TO THE CLERK OF THE COUNTY WHERE THE SUBJECT PROPERTY IS SITUATED A COPY
53 OF THE TAX DEFERMENT AND RECOVERY AGREEMENT PERTAINING TO EACH SUCH
54 DEFERMENT AND ENTERED INTO UNDER SUBDIVISION THREE OF THIS SECTION. FOR
55 THE PURPOSES OF THIS PARAGRAPH, SUCH A TAX DEFERMENT AND RECOVERY AGREE-
A. 1792 6
1 MENT MAY BE RECORDED IN THE SAME MANNER AS CONVEYANCES OF REAL PROPERTY
2 UNDER THE REAL PROPERTY LAW.
3 (B) THE AMOUNT OF ANY TAXES DEFERRED UNDER THIS SECTION WITH RESPECT
4 TO PARTICULAR REAL PROPERTY, TOGETHER WITH INTEREST THEREON AT THE
5 PREVAILING RATE AT WHICH THE STATE OF NEW YORK MORTGAGE AGENCY LAST
6 FUNDED MORTGAGES ANYWHERE WITHIN THE STATE APPLICABLE TO REAL PROPERTY
7 MORTGAGES ON THE APPROPRIATE TAXABLE STATUS DATE, SHALL, AS OF THE DAY
8 ON WHICH THE TAX AS TO WHICH THE DEFERMENT IS GRANTED BECOMES A LIEN AND
9 UNTIL PAID, CONSTITUTE A LIEN AGAINST SUCH PROPERTY IN FAVOR OF THE
10 APPROPRIATE MUNICIPAL CORPORATION, WHICH LIEN SHALL HAVE PRIORITY AS
11 AGAINST ALL OTHER LIENS OF ANY NATURE OR KIND; PROVIDED, THAT SUCH LIEN
12 SHALL BE DUE AND PAYABLE ONLY UNDER THOSE CIRCUMSTANCES IN WHICH AN
13 AMOUNT EQUAL TO THE AMOUNT OF TAXES DEFERRED, PLUS INTEREST, MUST BE
14 PAID OR IS RECOVERABLE PURSUANT TO PARAGRAPH (A) OF SUBDIVISION THREE OF
15 THIS SECTION.
16 (C) UPON THE OCCURRENCE OF ANY CIRCUMSTANCE IN WHICH THE AMOUNT
17 CONSTITUTING A LIEN UNDER PARAGRAPH (B) OF THIS SUBDIVISION EQUAL TO THE
18 AMOUNT OF TAXES DEFERRED, PLUS INTEREST, MUST BE PAID OR IS RECOVERABLE
19 UNDER PARAGRAPH (A) OF SUBDIVISION THREE OF THIS SECTION THE APPROPRIATE
20 MUNICIPAL CORPORATION SHALL BRING AN ACTION TO ENFORCE THE LIEN
21 DESCRIBED IN PARAGRAPH (B) OF THIS SUBDIVISION OR TO RECOVER THE AMOUNT
22 OF SUCH LIEN, AS MAY BE APPROPRIATE IN THE PARTICULAR CASE.
23 9. ANY CONVICTION OF HAVING MADE ANY WILFUL FALSE STATEMENT IN THE
24 APPLICATION FOR SUCH DEFERMENT, SHALL BE PUNISHABLE BY A FINE OF NOT
25 MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE APPLICANT OR
26 APPLICANTS FROM FURTHER DEFERMENT UNDER THIS SECTION FOR A PERIOD OF
27 FIVE YEARS.
28 S 8. Section 480 of the real property tax law is amended by adding a
29 new subdivision 10 to read as follows:
30 10. (A) THE CHIEF EXECUTIVE OFFICER OF A MUNICIPAL CORPORATION IN
31 WHICH THERE ARE PRIVATELY OWNED FOREST LANDS WHICH ARE ASSESSED IN
32 ACCORDANCE WITH THE PROVISIONS OF SUBDIVISION THREE OF THIS SECTION MAY
33 MAKE APPLICATION FOR STATE ASSISTANCE AS PROVIDED IN THIS SUBDIVISION.
34 (B) APPLICATION FOR STATE ASSISTANCE PURSUANT TO THIS SUBDIVISION
35 SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE BOARD AND SHALL CONTAIN
36 SUCH INFORMATION AND DOCUMENTATION AS MAY BE REQUIRED BY THE STATE BOARD
37 AND THE STATE BOARD MAY PROMULGATE RULES AND REGULATIONS NECESSARY TO
38 THE IMPLEMENTATION OF THIS SUBDIVISION.
39 (C) UPON RECEIPT OF THE APPLICATION FOR STATE ASSISTANCE, SUCH PRIVATE
40 FOREST LANDS SHALL BE VALUED BY THE STATE BOARD AND THE CUMULATIVE VALUE
41 OF ALL SUCH LANDS SHALL BE EQUALIZED BY APPLYING THERETO THE APPROPRIATE
42 STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION RATE ESTABLISHED IN
43 ACCORDANCE WITH THE RULES OF THE STATE BOARD.
44 (D) IF THE CUMULATIVE VALUE DETERMINED AND EQUALIZED PURSUANT TO PARA-
45 GRAPH (C) OF THIS SUBDIVISION EXCEEDS THE TAXABLE ASSESSED VALUATION OF
46 SUCH PROPERTY ON THE PRECEDING ASSESSMENT ROLL, AS REQUIRED BY SUBDIVI-
47 SION THREE OF THIS SECTION THE STATE BOARD SHALL COMPUTE THE AMOUNT OF
48 STATE ASSISTANCE PAYABLE TO OR FOR THE BENEFIT OF EACH MUNICIPAL CORPO-
49 RATION BY APPLYING TO THE AMOUNT OF THE EXCESS THE APPROPRIATE TAX RATE
50 OF THE MUNICIPAL CORPORATION AND SUCH AMOUNT SHALL BE PAID ON AUDIT AND
51 WARRANT OF THE COMPTROLLER OUT OF MONEYS APPROPRIATED BY THE LEGISLA-
52 TURE.
53 S 9. Section 480-a of the real property tax law is amended by adding a
54 new subdivision 11 to read as follows:
55 11. (A) THE CHIEF EXECUTIVE OFFICER OF A MUNICIPAL CORPORATION IN
56 WHICH THERE ARE PRIVATELY OWNED FOREST LANDS WHICH ARE ASSESSED IN
A. 1792 7
1 ACCORDANCE WITH THE PROVISIONS OF THIS SECTION MAY MAKE APPLICATION FOR
2 STATE ASSISTANCE AS PROVIDED IN THIS SUBDIVISION.
3 (B) APPLICATION FOR STATE ASSISTANCE PURSUANT TO THIS SUBDIVISION
4 SHALL BE MADE ON A FORM PRESCRIBED BY THE STATE BOARD AND SHALL CONTAIN
5 SUCH INFORMATION AND DOCUMENTATION AS MAY BE REQUIRED BY THE STATE BOARD
6 AND THE STATE BOARD MAY PROMULGATE RULES AND REGULATIONS NECESSARY TO
7 THE IMPLEMENTATION OF THIS SUBDIVISION.
8 (C) UPON RECEIPT OF THE APPLICATION FOR STATE ASSISTANCE, SUCH PRIVATE
9 FOREST LANDS SHALL BE VALUED BY THE STATE BOARD AND THE CUMULATIVE VALUE
10 OF ALL SUCH LANDS SHALL BE EQUALIZED BY APPLYING THERETO THE APPROPRIATE
11 STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION RATE ESTABLISHED IN
12 ACCORDANCE WITH THE RULES OF THE STATE BOARD.
13 (D) IF THE CUMULATIVE VALUE DETERMINED AND EQUALIZED PURSUANT TO PARA-
14 GRAPH (C) OF THIS SUBDIVISION EXCEEDS THE TAXABLE ASSESSED VALUATION OF
15 SUCH PROPERTY ON THE PRECEDING ASSESSMENT ROLL, AS REQUIRED BY THIS
16 SECTION THE STATE BOARD SHALL COMPUTE THE AMOUNT OF STATE ASSISTANCE
17 PAYABLE TO OR FOR THE BENEFIT OF EACH MUNICIPAL CORPORATION BY APPLYING
18 TO THE AMOUNT OF THE EXCESS THE APPROPRIATE TAX RATE OF THE MUNICIPAL
19 CORPORATION AND SUCH AMOUNT SHALL BE PAID ON AUDIT AND WARRANT OF THE
20 COMPTROLLER OUT OF MONEYS APPROPRIATED BY THE LEGISLATURE.
21 S 10. Paragraph (d) of subdivision 1 of section 202 of the real prop-
22 erty tax law is amended to read as follows:
23 (d) [Approve assessments of] ASSESS state lands subject to taxation;
24 S 11. The real property tax law is amended by adding a new section 531
25 to read as follows:
26 S 531. STATE LANDS SUBJECT TO TAXATION. 1. ANY OTHER PROVISION OF LAW
27 NOTWITHSTANDING, LANDS OWNED BY THE STATE OF NEW YORK SHALL BE SUBJECT
28 TO TAXATION FOR ALL PURPOSES, EXCEPT FOR THE FOLLOWING STATE LANDS:
29 (A) BUILDINGS AND OTHER ARTICLES AND STRUCTURES, SUBSTRUCTURES AND
30 SUPERSTRUCTURES ERECTED UPON, UNDER OR ABOVE THE LAND OR AFFIXED THERE-
31 TO;
32 (B) LANDS OWNED BY OR UNDER THE JURISDICTION AND CONTROL OF PUBLIC
33 AUTHORITIES ENUMERATED IN THE PUBLIC AUTHORITIES LAW;
34 (C) LANDS OWNED BY OR UNDER THE JURISDICTION AND CONTROL OF THE
35 DEPARTMENT OF TRANSPORTATION PURSUANT TO THE CANAL LAW; AND
36 (D) LANDS USED BY THE STATE FOR HIGHWAY OR PARKWAY PURPOSES OR LANDS
37 ACQUIRED FOR SUCH PURPOSES THOUGH NOT IN ACTUAL USE THEREFOR IF
38 CONSTRUCTION OF A HIGHWAY OR PARKWAY THEREON IS IN GOOD FAITH CONTEM-
39 PLATED.
40 2. STATE LANDS SUBJECT TO TAXATION PURSUANT TO THE PROVISIONS OF THIS
41 SECTION SHALL BE VALUED BY THE STATE BOARD AS IF PRIVATELY OWNED AND
42 SHALL BE ASSESSED BY THE STATE BOARD IN ACCORDANCE WITH THE PROVISIONS
43 OF SECTION FIVE HUNDRED FORTY-TWO OF THIS ARTICLE. STATE LANDS SHALL BE
44 VALUED FOR PURPOSES OF THIS SECTION AS OF THE VALUATION DATE, AS THAT
45 TERM IS DEFINED IN SECTION TWELVE HUNDRED SIXTY OF THIS CHAPTER, ON THE
46 BASIS OF WHICH THE STATE BOARD DETERMINED THE STATE EQUALIZATION RATE
47 REQUIRED TO BE APPLIED THERETO PURSUANT TO SUBDIVISION ONE OF SECTION
48 FIVE HUNDRED FORTY-TWO OF THIS ARTICLE.
49 S 12. The section heading and subdivision 2 of section 534 of the real
50 property tax law, the section heading as amended by chapter 736 of the
51 laws of 1962 and subdivision 2 as amended by chapter 610 of the laws of
52 1992, are amended to read as follows:
53 [Certain] VALUATION AND ASSESSMENT OF state lands [subject to taxation
54 for all purposes except county purposes].
55 [2. Such] STATE lands shall be valued as if privately owned and SHALL
56 BE assessed BY THE STATE BOARD in accordance with THE PROVISIONS OF
A. 1792 8
1 subdivision one of section five hundred forty-two of this article. STATE
2 LANDS SHALL BE VALUED FOR PURPOSES OF THIS SECTION AS OF THE VALUATION
3 DATE, AS THAT TERM IS DEFINED IN SECTION TWELVE HUNDRED SIXTY OF THIS
4 CHAPTER, ON THE BASIS OF THE STATE EQUALIZATION RATE AS DETERMINED BY
5 THE STATE BOARD AND AS REQUIRED TO BE APPLIED THERETO BY SUCH BOARD
6 PURSUANT TO SUBDIVISION ONE OF SECTION FIVE HUNDRED FORTY-TWO OF THIS
7 ARTICLE.
8 S 13. Section 538 of the real property tax law is REPEALED and a new
9 section 538 is added to read as follows:
10 S 538. NEWLY ACQUIRED STATE LAND. ANY AGENCY, OFFICER OR INSTRUMENTAL-
11 ITY OF THE STATE AUTHORIZED TO ACQUIRE REAL PROPERTY SHALL NOTIFY THE
12 STATE BOARD OF THE ACQUISITION OF ANY REAL PROPERTY WHICH IS DEFINED AS
13 SUBJECT TO TAXATION UNDER THIS TITLE WITHIN THIRTY DAYS OF SUCH ACQUISI-
14 TION. SUCH NOTIFICATION SHALL ALSO BE SENT TO ALL ASSESSING UNITS IN
15 WHICH THE PROPERTY IS SITUATED. THE ASSESSOR SHALL FORWARD TO THE STATE
16 BOARD WITHIN THIRTY DAYS OF RECEIPT OF SUCH NOTICE, ON A FORM PRESCRIBED
17 BY THE STATE BOARD, THE AMOUNT OF THE ASSESSMENT OF THE NEWLY ACQUIRED
18 REAL PROPERTY APPEARING ON THE LAST COMPLETED ASSESSMENT ROLL AND ANY
19 OTHER INFORMATION REQUIRED BY THE STATE BOARD. NOTWITHSTANDING ANY OTHER
20 PROVISIONS OF THIS TITLE, THE STATE BOARD MAY, FOR NOT MORE THAN TWO
21 CONSECUTIVE ASSESSMENT ROLLS, DETERMINE THE ASSESSMENT OF THE NEWLY
22 ACQUIRED REAL PROPERTY IN THE SAME AMOUNT AS APPEARING ON SUCH LAST
23 COMPLETED ASSESSMENT ROLL AND SUCH ASSESSMENT SHALL BE TRANSMITTED TO
24 THE ASSESSOR AS PROVIDED IN SECTION FIVE HUNDRED FORTY-TWO OF THIS ARTI-
25 CLE, PROVIDED THAT THE AMOUNT OF THE FINAL ASSESSMENT MAY BE ADJUSTED
26 FOR ANY CHANGE IN LEVEL OF ASSESSMENT AS THAT TERM IS DEFINED IN SECTION
27 FIVE HUNDRED FORTY-TWO OF THIS ARTICLE.
28 S 14. Section 540 of the real property tax law is REPEALED and a new
29 section 540 is added to read as follows:
30 S 540. INVENTORY OF STATE LANDS. THE OFFICE OF GENERAL SERVICES SHALL
31 ANNUALLY SUPPLY THE STATE BOARD WITH AN INVENTORY OF STATE LANDS ON OR
32 BEFORE THE THIRTY-FIRST DAY OF DECEMBER.
33 S 15. Section 542 of the real property tax law is REPEALED and a new
34 section 542 is added to read as follows:
35 S 542. ASSESSMENT OF STATE LANDS. 1. (A) NOTWITHSTANDING THE
36 PROVISIONS OF SECTION THREE HUNDRED FIVE OF THIS CHAPTER, IN DETERMINING
37 THE ASSESSMENT OF TAXABLE STATE OWNED LANDS THE STATE BOARD SHALL APPLY
38 THE LATEST STATE EQUALIZATION RATE ESTABLISHED FOR THE ASSESSING UNIT IN
39 WHICH SUCH LAND IS LOCATED TO THE VALUATION THEREOF AS DETERMINED IN
40 ACCORDANCE WITH THE PROVISIONS OF SUBDIVISION TWO OF SECTION FIVE
41 HUNDRED THIRTY-ONE OR SECTION FIVE HUNDRED THIRTY-FOUR OF THIS ARTICLE.
42 (B) THE STATE BOARD SHALL ANNUALLY TRANSMIT TO THE ASSESSOR OF EACH
43 ASSESSING UNIT CONTAINING STATE LANDS SUBJECT TO TAXATION, ON OR BEFORE
44 THE DATE ESTABLISHED BY LAW FOR THE PUBLICATION OF THE TENTATIVE ASSESS-
45 MENT ROLL, A LIST OF ALL SUCH LANDS THEREIN, CONTAINING THE INDICATED
46 ASSESSMENTS OF SUCH LANDS, AND THE ASSESSOR SHALL ENTER THESE ASSESS-
47 MENTS ON THE TENTATIVE ASSESSMENT ROLL.
48 (C) NOT LATER THAN TEN DAYS AFTER THE COMPLETION OF THE TENTATIVE
49 ASSESSMENT ROLL IN ANY ASSESSING UNIT CONTAINING STATE LAND SUBJECT TO
50 TAXATION, THE ASSESSOR SHALL NOTIFY THE STATE BOARD THAT THE ASSESSMENTS
51 CONTAINED ON THE LIST DESCRIBED IN PARAGRAPH (B) OF THIS SUBDIVISION
52 HAVE BEEN ENTERED ON THE TENTATIVE ASSESSMENT ROLL.
53 (D) SHOULD ANY TAXABLE STATE LANDS NOT APPEAR ON THE LIST DESCRIBED IN
54 PARAGRAPH (B) OF THIS SUBDIVISION, THE ASSESSOR SHALL ENTER SUCH LANDS
55 IN THE PORTION OF THE ROLL FOR WHOLLY EXEMPT PROPERTY AND IMMEDIATELY
56 NOTIFY THE STATE BOARD. IF THE STATE BOARD DETERMINES THAT ANY OR ALL OF
A. 1792 9
1 SUCH LANDS ARE SUBJECT TO TAXATION, IT SHALL DIRECT THE ASSESSOR TO
2 ENTER SUCH LAND AND THE PROPER ASSESSMENT THEREOF AS AN OMISSION ON THE
3 NEXT ASSESSMENT ROLL, PURSUANT TO TITLE THREE OF THIS ARTICLE.
4 2. AT THE TIME THE INDICATED ASSESSMENTS OF STATE LANDS ARE TRANSMIT-
5 TED TO THE ASSESSOR PURSUANT TO SUBDIVISION ONE OF THIS SECTION, THE
6 STATE BOARD SHALL NOTIFY THE ASSESSOR THAT WRITTEN STATEMENTS IN
7 RELATION TO SUCH ASSESSMENTS MAY BE FILED WITH THE STATE BOARD NOT LATER
8 THAN THIRTY DAYS AFTER THE COMPLETION OF THE TENTATIVE ASSESSMENT ROLL.
9 3. (A) AFTER CONSIDERING ANY WRITTEN STATEMENTS FILED PURSUANT TO
10 SUBDIVISION TWO OF THIS SECTION, THE STATE BOARD SHALL DETERMINE THE
11 FINAL ASSESSMENTS OF STATE LANDS.
12 (B) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
13 THE STATE BOARD MAY ESTABLISH A SPECIAL EQUALIZATION RATE FOR THE
14 PURPOSE OF DETERMINING THE FINAL ASSESSMENTS OF STATE LANDS WHEN THERE
15 HAS BEEN A CHANGE IN LEVEL OF ASSESSMENT ON THE ASSESSMENT ROLL FOR
16 WHICH THE FINAL ASSESSMENTS OF STATE LANDS ARE BEING DETERMINED. AS USED
17 IN THIS SUBDIVISION, THE TERM "CHANGE IN LEVEL OF ASSESSMENT" MEANS A
18 NET INCREASE OR DECREASE OF NOT LESS THAN TWO PERCENT IN THE TOTAL
19 ASSESSED VALUATION OF THE TAXABLE REAL PROPERTY ON THE ASSESSMENT ROLL,
20 OTHER THAN AN INCREASE OR DECREASE ATTRIBUTABLE TO A PHYSICAL OR QUANTI-
21 TY CHANGE OR A CHANGE IN EXEMPT STATUS, AS COMPUTED IN ACCORDANCE WITH
22 THE RULES PROMULGATED BY THE STATE BOARD IN RELATION TO ASSESSOR'S ANNU-
23 AL REPORTS FOR EQUALIZATION PURPOSES.
24 (C) THE STATE BOARD SHALL CERTIFY TO THE ASSESSOR THE FINAL ASSESS-
25 MENTS OF STATE LANDS AND NO ASSESSMENT OF STATE LANDS SHALL BE VALID FOR
26 ANY PURPOSE WITHOUT SUCH CERTIFICATION.
27 (D) UPON RECEIPT OF SUCH CERTIFICATION, THE ASSESSOR IS AUTHORIZED AND
28 DIRECTED TO ENTER THE FINAL ASSESSMENTS OF STATE LANDS UPON THE FINAL
29 ASSESSMENT ROLL. IN THE EVENT THE CERTIFICATION IS RECEIVED AFTER THE
30 FINAL COMPLETION, VERIFICATION AND FILING OF THE FINAL ASSESSMENT ROLL,
31 THE ASSESSOR OR OTHER LOCAL OFFICIALS, INCLUDING SCHOOL AUTHORITIES,
32 HAVING CUSTODY AND CONTROL OF SUCH ROLL ARE ALSO AUTHORIZED AND DIRECTED
33 TO ENTER THE FINAL ASSESSMENTS ON THE ROLL.
34 4. NOTWITHSTANDING ANY PROVISION OF THIS TITLE TO THE CONTRARY, THE
35 AGGREGATE ASSESSED VALUATION OF TAXABLE STATE LANDS IN ANY ASSESSING
36 UNIT SHALL NOT, EXCEPT FOR CHANGES IN QUANTITY OR A CHANGE IN LEVEL OF
37 ASSESSMENT, BE LESS THAN THAT WHICH WAS DETERMINED BY THE STATE BOARD
38 FOR THE ASSESSMENT ROLL FINALLY COMPLETED AND FILED IN THE YEAR NINETEEN
39 HUNDRED EIGHTY-THREE.
40 5. THE FINAL ASSESSMENT OF STATE LANDS AS DETERMINED BY THE STATE
41 BOARD PURSUANT TO THIS SECTION SHALL BE CONCLUSIVE AND BINDING UPON THE
42 ASSESSING UNIT CONTAINING SUCH STATE LANDS FOR ALL PURPOSES.
43 S 16. Section 532, subdivisions 1 and 3 of section 534 and section 536
44 of the real property tax law are REPEALED.
45 S 17. Within 60 days of the effective date of this act, the office of
46 general services shall forward to the state board of real property
47 services an inventory of all state lands.
48 S 18. The real property tax law is amended by adding a new section 929
49 to read as follows:
50 S 929. PAYMENT OF TAXES BY CREDIT CARD. 1. THE FOLLOWING TERMS, WHEN
51 USED OR REFERRED TO IN THIS SECTION, SHALL HAVE THE FOLLOWING MEANING:
52 (A) "CREDIT CARD" MEANS ANY CREDIT CARD, CREDIT PLATE, CHARGE PLATE,
53 COURTESY CARD, DEBIT CARD OR OTHER IDENTIFICATION CARD OR DEVICE ISSUED
54 BY A PERSON TO ANOTHER PERSON WHICH MAY BE USED TO OBTAIN A CASH ADVANCE
55 OR A LOAN OR CREDIT, OR TO PURCHASE OR LEASE PROPERTY OR SERVICES ON THE
56 CREDIT OF THE PERSON ISSUING THE CREDIT CARD OR A PERSON WHO HAS AGREED
A. 1792 10
1 WITH THE ISSUER TO PAY OBLIGATIONS ARISING FROM THE USE OF A CREDIT CARD
2 ISSUED TO ANOTHER PERSON.
3 (B) "FINANCING AGENCY" MEANS ANY AGENCY DEFINED AS SUCH IN SUBDIVISION
4 EIGHTEEN OF SECTION FOUR HUNDRED ONE OF THE PERSONAL PROPERTY LAW.
5 (C) "LOCAL LAW" MEANS A LOCAL LAW, ORDINANCE, RESOLUTION OR SIMILAR
6 ACT.
7 (D) "PERSON" MEANS AN INDIVIDUAL, PARTNERSHIP, CORPORATION OR ANY
8 OTHER LEGAL OR COMMERCIAL ENTITY.
9 2. ANY MUNICIPAL CORPORATION MAY, BY THE ENACTMENT OF A LOCAL LAW OR
10 IN THE CASE OF A MUNICIPAL CORPORATION WHICH IS NOT SO EMPOWERED TO ACT
11 BY LOCAL LAW, BY THE ADOPTION OF A RESOLUTION, AUTHORIZE SUCH MUNICIPAL
12 CORPORATION TO ENTER INTO AGREEMENTS WITH ONE OR MORE FINANCING AGENCIES
13 TO PROVIDE FOR THE ACCEPTANCE BY SUCH MUNICIPAL CORPORATION, OF CREDIT
14 CARDS AS A MEANS OF PAYMENT OF TAXES. ANY SUCH AGREEMENT SHALL GOVERN
15 THE TERMS AND CONDITIONS UPON WHICH A CREDIT CARD PROFFERED AS A MEANS
16 OF PAYMENT OF TAXES SHALL BE ACCEPTED OR DECLINED AND THE MANNER IN AND
17 CONDITIONS UPON WHICH THE FINANCING AGENCY SHALL PAY TO SUCH MUNICIPAL
18 CORPORATION THE AMOUNT OF TAXES PAID BY MEANS OF A CREDIT CARD PURSUANT
19 TO SUCH AGREEMENT. ANY SUCH AGREEMENT MAY PROVIDE FOR THE PAYMENT BY
20 SUCH MUNICIPAL CORPORATION TO SUCH FINANCING AGENCY OF FEES FOR THE
21 SERVICES PROVIDED BY SUCH FINANCING AGENCY PURSUANT TO SUCH AGREEMENT,
22 WHICH FEES MAY CONSIST OF A DISCOUNT DEDUCTED FROM OR PAYABLE IN RESPECT
23 OF THE AMOUNT OF EACH PAYMENT OF TAXES OR OTHERWISE AS THE AGREEMENT MAY
24 PROVIDE.
25 3. ANY MUNICIPAL CORPORATION WHICH HAS ENTERED INTO AN AGREEMENT WITH
26 A FINANCING AGENCY AS AUTHORIZED BY THE PROVISIONS OF SUBDIVISION TWO OF
27 THIS SECTION MAY ACCEPT CREDIT CARDS AS A MEANS OF PAYMENT OF TAXES AS
28 PROVIDED IN SUCH AGREEMENT AND MAY PAY SUCH FEES AS ARE SPECIFIED IN
29 SUCH AGREEMENT TO SUCH FINANCING AGENCY IN CONSIDERATION OF THE SERVICES
30 RENDERED BY SUCH FINANCING AGENCY THEREUNDER.
31 S 19. Section 1200 of the real property tax law is amended by adding a
32 new subdivision 6 to read as follows:
33 6. NOTWITHSTANDING ANYTHING CONTAINED IN THIS TITLE TO THE CONTRARY,
34 THE STATE BOARD MAY NOT PROMULGATE EQUALIZATION RATES RELYING UPON
35 TRENDING OF PRE-EXISTING MARKET VALUE SURVEYS, UNLESS SUCH TRENDING
36 BRINGS THE RATES UP TO THE PERIOD ENDING JANUARY FIRST, NINETEEN HUNDRED
37 NINETY-TWO. IN THE EVENT THAT THE STATE BOARD IS UNABLE TO PERFORM NEW
38 MARKET VALUE SURVEYS PURSUANT TO THE TERMS OF THIS TITLE IT SHALL ONLY
39 PROMULGATE NEW EQUALIZATION RATES IN ACCORDANCE WITH THE PRECEDING
40 SENTENCE, OR SHALL RE-PROMULGATE RATES BASED UPON THE MOST RECENT MARKET
41 VALUE SURVEYS BASED UPON THE VALUES CONTAINED IN SUCH SURVEYS.
42 S 20. Subdivision 5 of section 1202 of the real property tax law is
43 amended by adding a new paragraph (e) to read as follows:
44 (E) NOTWITHSTANDING ANYTHING CONTAINED IN THIS TITLE TO THE CONTRARY,
45 THE DETERMINATION OF STATE EQUALIZATION RATES MAY NOT BE BASED UPON A
46 TRENDING OF PRE-EXISTING APPRAISAL DATA WITHOUT NEW MARKET VALUE SURVEYS
47 BASED UPON APPRAISALS OF NEW RANDOMLY SELECTED PARCELS OF REAL ESTATE,
48 UNLESS SUCH TRENDING IS BROUGHT TO VALUES PROJECTED AS OF JANUARY FIRST,
49 NINETEEN HUNDRED NINETY-TWO OR LATER.
50 S 21. This act shall take effect on the one hundred eightieth day
51 after it shall have become a law, except that section sixteen of this
52 act shall take effect on the first of January next succeeding the date
53 on which it shall have become a law and shall apply to taxes levied on
54 assessment rolls with taxable status dates on or after the second of
55 January next succeeding the date on which it shall have become a law.
A. 1792 11
REPEAL NOTE.--Section 532, subdivisions 1 and 3 of section 534 and
section 536 of the real property tax law, repealed by section sixteen of
this act, section 538 of the real property tax law, repealed by section
thirteen of this act, provide for the taxation of certain state lands
and are replaced by a new section 531. Section 540 of the real property
tax law, repealed by section fourteen of this act, provides for the
annual transmittal to assessors by the state board of real property
services of a list of state lands subject to taxation; this requirement
is being incorporated in new section 542. Section 542 of the real prop-
erty tax law, repealed by section fifteen of this act, provides the
procedure for the assessment by the state board of real property
services of taxable state lands and is replaced by a new section 542.
