Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jul 01, 2010 |
held for consideration in ways and means |
Feb 24, 2010 |
referred to ways and means |
Assembly Bill A10017
2009-2010 Legislative Session
Sponsored By
TOWNSEND
Archive: Last Bill Status - In Assembly 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
Joseph Giglio
George Amedore
James Bacalles
Nancy Calhoun
multi-Sponsors
Daniel Burling
Jane Corwin
Gary Finch
Tony Jordan
2009-A10017 (ACTIVE) - Details
2009-A10017 (ACTIVE) - Summary
Defines qualifying real property taxes to include municipal user fees, for purposes of the real property tax circuit breaker; defines "municipal user fees" as any municipal fee charged to a qualified taxpayer for services provided by a municipality, including but not limited to fees for garbage, fire protection, water and sewer, that are in addition to the real property tax levy.
2009-A10017 (ACTIVE) - Sponsor Memo
BILL NUMBER:A10017 TITLE OF BILL: An act to amend the tax law, in relation to the real property tax circuit breaker credit PURPOSE OR GENERAL IDEA OF BILL: This bill would amend the tax law in relation to including "municipal user fees" in the definition of quali- fying real property taxes for the real property circuit breaker. SUMMARY OF SPECIFIC PROVISIONS: This act defines "municipal user fees" as any municipal fee charged to a qualified taxpayer for services provided-by the municipality that are in addition to the real property tax levy. Also adds the "municipal user fees" to those taxes which are eligible for inclusion in the real property tax circuit breaker program. The bill defines municipal user fees as any municipal fee charged to a qualified taxpayer for services provided by a municipality including, but not limited to fees charged for library services, garbage, fire protection, water and sewer. The bill specifically excludes any fees charged by a municipality for recreational programs. such as a municipal golf course or swimming pool. JUSTIFICATION: This bill is a response to the growing need for user fees in municipalities, particularly in response to the growing cost of garbage collection and environmental levies. Rising costs have resulted in many municipalities billing taxpayers for fire protection, water and
2009-A10017 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 6914 A. 10017 S E N A T E - A S S E M B L Y February 24, 2010 ___________ IN SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print- ed, and when printed to be committed to the Committee on Investi- gations and Government Operations IN ASSEMBLY -- Introduced by M. of A. TOWNSEND, GIGLIO, AMEDORE, BACALLES, CALHOUN, THIELE -- Multi-Sponsored by -- M. of A. BURLING, CORWIN, FINCH, SAYWARD, SCOZZAFAVA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the real property tax circuit breaker credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (E) of paragraph 1 of subsection (e) of section 606 of the tax law, as amended by chapter 105 of the laws of 2006, is amended to read as follows: (E) "Qualifying real property taxes" means all real property taxes, special ad valorem levies and special assessments, AND MUNICIPAL USER FEES, exclusive of penalties and interest, levied on the residence of a qualified taxpayer and paid during the taxable year [less the credit claimed under subsection (n-1) of this section]. In addition, for taxa- ble years beginning after December thirty-first, nineteen hundred eight- y-four, a qualified taxpayer may elect to include any additional amount that would have been levied in the absence of an exemption from real property taxation pursuant to section four hundred sixty-seven of the real property tax law. If tenant-stockholders in a cooperative housing corporation have met the requirements of section two hundred sixteen of the internal revenue code by which they are allowed a deduction for real estate taxes, the amount of taxes so allowable, or which would be allow- able if the taxpayer had filed returns on a cash basis, shall be quali- fying real property taxes. If a residence is owned by two or more indi- viduals as joint tenants or tenants in common, and one or more than one individual is not a member of the household, qualifying real property taxes is that part of such taxes on the residence which reflects the ownership percentage of the qualified taxpayer and members of his house- EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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