Bill Text: NY S06919 | 2011-2012 | General Assembly | Introduced

New York Senate Bill 6919 (Prior Session Legislation)

Introduced

Bill Title: Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a physician in a physician shortage area, as determined by the commissioner of health, which will be such physician's primary residence and he or she will practice in such shortage area.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2012-06-21 - COMMITTED TO RULES [S06919 Detail]

Download: New_York-2011-S06919-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 6919                                                  A. 9810
                             S E N A T E - A S S E M B L Y
                                    April 11, 2012
                                      ___________
       IN  SENATE  -- Introduced by Sens. YOUNG, O'MARA, VALESKY -- (at request
         of the Legislative Commission on Rural Resources) --  read  twice  and
         ordered  printed, and when printed to be committed to the Committee on
         Local Government
       IN ASSEMBLY -- Introduced by M. of A. GUNTHER -- Multi-Sponsored  by  --
         M.  of  A. BURLING, LIFTON, PALMESANO -- read once and referred to the
         Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in  relation  to  authorizing
         real  property  taxing  jurisdictions  to  grant a tax exemption for a
         primary residence purchased by a physician  in  a  physician  shortage
         area
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1.  Legislative findings and intent.  The  legislature  hereby
    2  finds  that  several  communities  within  the state, particularly those
    3  located within rural areas, lack adequate access to  physicians.  It  is
    4  well  established  that  ensuring the sufficient availability of general
    5  practitioners and specialists directly  benefits  the  health  of  state
    6  residents, and the legislature has enacted several measures towards that
    7  end.
    8    Furthermore,  the legislature finds that municipalities are often best
    9  situated to evaluate the needs of their communities.  Therefore,  it  is
   10  the intent of the legislature to offer counties, cities, towns, villages
   11  and school districts the option to provide real property tax exemptions,
   12  should  they  determine  that  such an incentive would aid in attracting
   13  physicians to areas currently underserved by the medical community.
   14    S 2. The real property tax law is amended by adding a new section  439
   15  to read as follows:
   16    S  439.  REAL PROPERTY TAX EXEMPTIONS IN DESIGNATED PHYSICIAN SHORTAGE
   17  AREA. 1. A MUNICIPAL CORPORATION OR  SCHOOL  DISTRICT  MAY  EXEMPT  REAL
   18  PROPERTY  PURCHASED  BY A PHYSICIAN FOR USE SOLELY AS HIS OR HER PRIMARY
   19  RESIDENCE, TO THE EXTENT PROVIDED IN THIS SECTION, FROM TAXATION BY SUCH
   20  MUNICIPAL CORPORATION OR SCHOOL DISTRICT IF THE PHYSICIAN RESIDES IN AND
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14084-02-2
       S. 6919                             2                            A. 9810
    1  HAS AN OFFICE LOCATED WITHIN A PHYSICIAN SHORTAGE AREA AS DETERMINED  BY
    2  THE  COMMISSIONER OF HEALTH.  AFTER A PUBLIC HEARING, THE GOVERNING BODY
    3  OF A MUNICIPAL CORPORATION MAY ADOPT A LOCAL LAW, AND  THE  BOARD  OF  A
    4  SCHOOL  DISTRICT, OTHER THAN A SCHOOL DISTRICT SUBJECT TO ARTICLE FIFTY-
    5  TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION, TO GRANT THE EXEMPTION
    6  AUTHORIZED PURSUANT TO THIS SECTION.
    7    2. ANY LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION ONE  OF
    8  THIS  SECTION  SHALL  ESTABLISH  THE  DURATION AND PERCENTAGE OF SUCH AN
    9  EXEMPTION, WHICH SHALL EXCEED NEITHER A PERIOD OF FIVE YEARS  NOR  FIFTY
   10  PERCENT  OF  THE PROPERTY'S ASSESSED VALUE. SUCH LOCAL LAW OR RESOLUTION
   11  MAY INCLUDE OTHER CONDITIONS OR RESTRICTIONS, INCLUDING BUT NOT  LIMITED
   12  TO  PROVISIONS  REGARDING THE MAXIMUM VALUE OF ELIGIBLE PROPERTY, AT THE
   13  DISCRETION OF THE PROMULGATING MUNICIPAL CORPORATION OR SCHOOL DISTRICT.
   14    3. A COPY OF SUCH LOCAL LAWS OR RESOLUTIONS SHALL BE  FILED  WITH  THE
   15  STATE  BOARD  AND  THE ASSESSOR FOR SUCH MUNICIPAL CORPORATION OR SCHOOL
   16  DISTRICT WHO PREPARES THE ASSESSMENT ROLL UPON WHICH THE TAXES  OF  SUCH
   17  MUNICIPAL CORPORATION OR SCHOOL DISTRICT ARE LEVIED.
   18    S  3.  This  act  shall take effect immediately and shall apply to tax
   19  years beginning on or after the first  of  March  next  succeeding  such
   20  effective  date;  or  in  the case of municipal taxing authorities which
   21  have a taxable status date other than March first established  by  char-
   22  ter,  this  act  shall  take  effect with the first establishment of the
   23  taxable status of real property in the municipality next succeeding  the
   24  effective date of this act.