senate Bill S3851A

Amended

Makes technical corrections to the real property tax law relating to the filing of notice of intent dates for benefit qualifying alterations and improvements

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 22 / Feb / 2013
    • REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT
  • 01 / Mar / 2013
    • AMEND AND RECOMMIT TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT
  • 01 / Mar / 2013
    • PRINT NUMBER 3851A
  • 29 / Apr / 2013
    • 1ST REPORT CAL.436
  • 30 / Apr / 2013
    • 2ND REPORT CAL.
  • 01 / May / 2013
    • ADVANCED TO THIRD READING
  • 29 / May / 2013
    • AMENDED ON THIRD READING 3851B
  • 21 / Jun / 2013
    • PASSED SENATE
  • 21 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 24 / Jun / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT

Summary

Makes technical corrections to the real property tax law relating to the commencement and completion dates for benefit qualifying alterations and improvements.

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Bill Details

Versions:
S3851
S3851A
S3851B
Legislative Cycle:
2013-2014
Current Committee:
Senate Housing, Construction And Community Development
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง489, RPT L

Votes

5
1
5
Aye
1
Nay
1
aye with reservations
0
absent
1
excused
0
abstained
show Housing, Construction and Community Development committee vote details
nay (1)
aye wr (1)
excused (1)

Sponsor Memo

BILL NUMBER:S3851A

TITLE OF BILL: An act to amend the real property tax law, in relation
to exemption from taxation of alterations and improvements to multiple
dwellings to eliminate fire and health hazards

PURPOSE:

Makes technical corrections to the real property tax law relating to
the commencement and completion dates for benefit qualifying
alterations and improvements to ensure that projects in progress upon
expiration could continue to qualify for benefits.

SUMMARY OF PROVISIONS:

Provides projects commenced on or before Dec. 31, 2011 and complete
before Dec. 31, 2014 will qualify for benefits under the J-5I program.

EXISTING LAW:

Ch. 4 of the L. of 2013 would have required certain properties to have
completed work on or before December 31, 2011 in order to qualify for
benefits. This will allow those projects to complete under the old
J-51 program rules and continue the requirements for those projects
commenced on and after January 1, 2012.

JUSTIFICATION:

Chapter 4 of the Laws of 2013 resulted in unfair treatment of
properties which had been in the process of making alterations or
improvements, or that had commenced a conversion prior to the
expiration of the J-51 program. The J-51 program has been continued in
Chapter 4 but has set new threshold requirements in order to receive
benefits. Those projects which had been underway when the existing law
expired had a reasonable expectation in having the program continue
and that the properties would receive the benefits under the J-51
program. This legislation creates a narrow window to allow those
properties to continue to qualify for benefits, while continuing the
important reforms to the program for projects commenced after January
1, 2012.

LEGISLATIVE HISTORY:

New Bill

FISCAL IMPLICATIONS:

None to the State.

EFFECTIVE DATE: On the same date and in the same manner as Ch. 4 of
the Laws of 2013.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3851--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 22, 2013
                               ___________

Introduced by Sens. GOLDEN, YOUNG -- read twice and ordered printed, and
  when printed to be committed to the Committee on Housing, Construction
  and  Community  Development  --  committee  discharged,  bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation to exemption from
  taxation of alterations and  improvements  to  multiple  dwellings  to
  eliminate fire and health hazards

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The opening paragraph of paragraph (b) of subdivision 17 of
section 489 of the real property tax law, as added by chapter 4  of  the
laws of 2013, is amended to read as follows:
  Any  local  law  or  ordinance providing for benefits pursuant to this
section must also provide the following  with  respect  to  conversions,
alterations or improvements [completed] FOR WHICH A NOTICE OF INTENT WAS
FILED  on  or  [after] BEFORE December thirty-first, two thousand eleven
AND COMPLETED ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND FOURTEEN:
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have  been  in  full  force  and effect on the same date and in the same
manner as section 3 of chapter 4 of the laws of 2013, took effect.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09001-03-3

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