Assembly Bill A6460C

2009-2010 Legislative Session

Provides that real property tax exemption for professional basketball and hockey franchises in a city of one million or more shall be subject to local law

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Archive: Last Bill Status - Stricken

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

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 28, 2010	enacting clause stricken
Jan 25, 2010	print number 6460c
Jan 25, 2010	amend and recommit to real property taxation
Jan 06, 2010	referred to real property taxation
Nov 19, 2009	print number 6460b
Nov 19, 2009	amend (t) and recommit to real property taxation
Mar 11, 2009	print number 6460a
Mar 11, 2009	amend (t) and recommit to real property taxation
Mar 04, 2009	referred to real property taxation

Bill Amendments

2009-A6460 - Details

See Senate Version of this Bill:: S6661
Law Section:: Real Property Tax Law
Laws Affected:: Amd §429, RPT L

2009-A6460 - Summary

Provides that the real property tax exemption for professional basketball and hockey franchises in a city of one million or more shall be subject to enactment of a local law by the legislative body of such city.

2009-A6460 - Bill Text download pdf

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

                                  6460

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 4, 2009
                               ___________

Introduced  by M. of A. PERALTA -- read once and referred to the Commit-
  tee on Real Property Taxation

AN ACT to amend the real property tax law, in relation  to  taxation  of
  real property used for professional major league sports

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

  Section 1. Section 429 of the real property tax law, as added by chap-
ter 459 of the laws of 1982, is amended to read as follows:
  S 429. Real property used for professional major league  sports.  Real
property  within a city having a population of one million or more, used
by both a professional major league hockey team which is a member of the
National Hockey League and a professional major league  basketball  team
which  is  a member of the National Basketball Association to play their
home games shall be exempt from taxation to the extent  said  taxes  are
the  obligation  by  lease  or otherwise of the owners of franchises for
such teams, provided that such owners enter  into  a  written  agreement
with the chief executive officer of the municipality in which such prop-
erty  is located to play their home games within such municipality for a
period of at least ten consecutive years.  The  tax  exemption  provided
herein  shall  be  granted  to  real property being used, in whole or in
part, for the aforesaid purposes on the date such agreement is  executed
and  shall apply to taxes which become due and payable after the afores-
tated agreement is executed and shall  continue  with  respect  to  such
property as long as both of said teams play their home games therein and
no  longer.  Such exemption shall not apply with respect to any improve-
ment to such property made after the date  such  agreement  is  executed
which  improvement  is  not  used  for  the  provision  of facilities or
services related to sports, entertainment, expositions,  conventions  or
trade shows. If one or both of said teams shall cease to play their home
games  in  said  property at any time, the tax exemption provided herein
shall cease immediately and such property shall immediately be  restored

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09975-01-9

A. 6460                             2

to  the  tax rolls and thereupon become subject to taxation and shall be
taxed pro rata for the unexpired portion of the taxable year.
  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW TO THE CONTRARY, THE REAL
PROPERTY LOCATED IN A CITY WITH A POPULATION OF ONE MILLION OR MORE, AND
USED TO PLAY HOME GAMES BY A PROFESSIONAL MAJOR LEAGUE HOCKEY TEAM WHICH
IS A MEMBER OF THE NATIONAL HOCKEY LEAGUE AND A PROFESSIONAL MAJOR LEAG-
UE BASKETBALL TEAM WHICH IS A MEMBER OF THE NATIONAL BASKETBALL  ASSOCI-
ATION,  SHALL  BE  SUBJECT TO TAXATION. THE FULL AMOUNT OF SUCH TAXES IS
AND SHALL BE THE OBLIGATION OF THE  OWNERS  OF  SUCH  PROPERTY,  WITHOUT
EXEMPTION,  DISCOUNT  OR  OFFSET  OF  ANY KIND, AND SHALL NOT BE MADE AN
OBLIGATION BY LEASE OR OTHERWISE OF THE OWNERS OF THE TEAMS REFERRED  TO
IN  THIS  PARAGRAPH.    PROVIDED  FURTHER  THAT  THE  LEGISLATURE HEREBY
DECLARES THAT ANY PROVISION IN A LEASE, AGREEMENT OR ANY  OTHER  WRITTEN
INSTRUMENT REQUIRING THAT ANY SUCH TAXES OR THEIR EQUIVALENT IN THE FORM
OF ANY CHARGES OF ANY KIND WHATSOEVER, IMPOSED BY WHATEVER NAME, BE MADE
THE  OBLIGATION  OF  THE  OWNERS OF SUCH TEAMS SHALL BE VOID AND AGAINST
STATE POLICY.
  S 2. Severability. If any clause, sentence, paragraph, section or part
of this act shall be adjudged by any court of competent jurisdiction  to
be  invalid,  such  judgment  shall not affect, impair or invalidate the
remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph, section or part thereof directly  involved  in  the
controversy in which such judgment shall have been rendered.
  S 3. This act shall take effect immediately.

2009-A6460A - Details

See Senate Version of this Bill:: S6661
Law Section:: Real Property Tax Law
Laws Affected:: Amd §429, RPT L

2009-A6460A - Summary

2009-A6460A - Bill Text download pdf

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

                                 6460--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 4, 2009
                               ___________

Introduced  by M. of A. PERALTA -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT  to  repeal section 429 of the real property tax law relating to
  real property used for professional major league sports

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

  Section  1.  Legislative  intent. The legislature hereby declares that
any provision in a lease, agreement  or  any  other  written  instrument
requiring  that any taxes or their equivalent, set forth in such instru-
ment in the form of any charges of any kind whatsoever, imposed  by  any
taxing  authority,  shall  be  made  the  obligation of any person, sole
proprietorship, partnership, firm, corporation, limited liability compa-
ny, association, franchise, team, or any other entity,  other  than  the
owner or owners of such property, shall be deemed void as against public
policy.
  S 2. Section 429 of the real property tax law is REPEALED.
  S 3. This act shall take effect immediately.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09975-02-9

2009-A6460B - Details

See Senate Version of this Bill:: S6661
Law Section:: Real Property Tax Law
Laws Affected:: Amd §429, RPT L

2009-A6460B - Summary

2009-A6460B - Sponsor Memo

                                BILL NUMBER:A6460B

TITLE  OF BILL:   An act to amend the real property tax law, in relation
to authorizing the local legislative body of a city having a  population
of  one  million  or  more  the authority to grant an exemption for real
property used for professional major league sports

PURPOSE:  Provides that real property  tax  exemption  for  professional
basketball  and hockey franchises in a city of one million or more shall
be subject to local law.

SUMMARY OF PROVISIONS:  The bill amends section 429 of the real property
tax law, "real property used for professional major league  sports,"  to
require  that  the  owners  of  Madison  Square Garden pay real property
taxes. The Garden currently enjoys a  curiously  worded  exemption  from
taxes, based on the fact that it meets the following criteria, which are
applicable to no other property in New York:

1. It is located in a city with a population of one million or more, and
used  by  both a professional major league hockey team which is a member
of the National Hockey League and a professional major league basketball
team which is a member of the National Basketball  Association  to  play
their home games.

2. It is exempt from taxation to the extent that the taxes are the obli-
gation by lease or otherwise of the owners of franchises for such teams,

provided  that such owners enter into a written agreement with the chief
executive officer of the municipality in which such property is  located
to  play  their  home  games within such municipality for a period of at
least ten consecutive years.

3. The tax exemption is granted on the date the  agreement  is  executed
and applies to taxes which become due and payable after the agreement is
executed.  The  Exemption  continues as long as both of the professional
teams play their home games there and no longer.

4. The exemption also applies to improvements used for the provision  of
facilities  or  services  related to sports, entertainment, expositions,
conventions or trade shows.

5. If one or both of said teams ceases to play their home games  at  the
property at any time, the tax exemption ceases immediately.

The  amendment  adds  new language to the section, to make it clear that
the property is still subject to taxation, and that the full  amount  of
such  taxes are and shall be the obligations of the owners of such prop-
erty, and may not be made obligations  by  lease  or  otherwise  of  the
owners of the teams referred to hereinabove. The amendment also makes it
clear  that  any  provision  in a lease, agreement, or any other written
instrument requiring that any such taxes or their equivalent in the form
of any charges of any kind whatsoever, imposed by whatever name, be made

obligations of the owners of such teams shall be void on and  after  the
effective date of this act as against state policy.

JUSTIFICATION:    No  exemption is granted in perpetuity. The purpose of
this bill is to eliminate the exemption, but to insure that fans are not
penalized by the owners of the facility, in the  form  of  passing  onto
them any charges or other costs as a proxy for the taxes the owners must
pay.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE:  This act shall take effect immediately.

2009-A6460B - Bill Text download pdf

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

                                 6460--B

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 4, 2009
                               ___________

Introduced  by M. of A. PERALTA -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  again reported from said committee with amendments, ordered  reprinted
  as amended and recommitted to said committee

AN  ACT  to  amend the real property tax law, in relation to authorizing
  the local legislative body of  a  city  having  a  population  of  one
  million  or more the authority to grant an exemption for real property
  used for professional major league sports

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

  Section 1. Section 429 of the real property tax law, as added by chap-
ter 459 of the laws of 1982, is amended to read as follows:
  S  429.  Real property used for professional major league sports. Real
property within a city having a population of one million or more,  used
by both a professional major league hockey team which is a member of the
National  Hockey  League and a professional major league basketball team
which is a member of the National Basketball Association to  play  their
home  games [shall] MAY be exempt from taxation to the extent said taxes
are the obligation by lease or otherwise of the owners of franchises for
such teams, provided THAT THE LEGISLATIVE BODY OF  SUCH  CITY  ADOPTS  A
LOCAL LAW PROVIDING FOR SUCH EXEMPTION AND that such owners enter into a
written  agreement  with the chief executive officer of the municipality
in which such property is located to play their home games  within  such
municipality  for  a  period  of at least ten consecutive years. The tax
exemption provided herein shall be granted to real property being  used,
in  whole or in part, for the aforesaid purposes on the date such agree-
ment is executed and shall apply to taxes which become due  and  payable
after  the  aforestated  agreement  is  executed and shall continue with
respect to such property as long as both of said teams play  their  home
games therein and no longer. Such exemption shall not apply with respect

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09975-03-9

A. 6460--B                          2

to  any  improvement to such property made after the date such agreement
is executed which improvement is not used for the provision  of  facili-
ties   or   services  related  to  sports,  entertainment,  expositions,
conventions  or trade shows. If one or both of said teams shall cease to
play their home games in said property at any time,  the  tax  exemption
provided  herein  shall  cease immediately and such property shall imme-
diately be restored to the tax rolls and  thereupon  become  subject  to
taxation  and  shall  be taxed pro rata for the unexpired portion of the
taxable year.
  S 2. This act shall take effect immediately.

2009-A6460C (ACTIVE) - Details

See Senate Version of this Bill:: S6661
Law Section:: Real Property Tax Law
Laws Affected:: Amd §429, RPT L

2009-A6460C (ACTIVE) - Summary

2009-A6460C (ACTIVE) - Sponsor Memo

                                BILL NUMBER:A6460C

TITLE OF BILL:  An act to amend the real property tax law, in relation
to authorizing the local legislative body of a city having a population
of one million or more the authority to grant an exemption for real
property used for professional major league sports

PURPOSE:  Provides that real property tax exemption for professional
basketball and hockey franchises in a city of one million or more shall
be subject to local law.

SUMMARY OF PROVISIONS:  The bill amends section 429 of the real property
tax law, "real property used for professional major league sports," to
require that the owners of Madison Square Garden pay real property
taxes. The Garden currently enjoys a curiously worded exemption from
taxes, based on the fact that it meets the following criteria, which are
applicable to no other property in New York:

1. It is located in a city with a population of one million or more, and
used by both a professional major league hockey team which is a member
of the National Hockey League and a professional major league basketball
team which is a member of the National Basketball Association to play
their home games.

2. It is exempt from taxation to the extent that the taxes are the obli-
gation by lease or otherwise of the owners of franchises for such teams,

provided that such owners enter into a written agreement with the chief
executive officer of the municipality in which such property is located
to play their home games within such municipality for a period of at
least ten consecutive years.

3. The tax exemption is granted on the date the agreement is executed
and applies to taxes which become due and payable after the agreement is
executed. The Exemption continues as long as both of the professional
teams play their home games there and no longer.

4. The exemption also applies to improvements used for the provision of
facilities or services related to sports, entertainment, expositions,
conventions or trade shows.

5. If one or both of said teams ceases to play their home games at the
property at any time, the tax exemption ceases immediately.

The amendment adds new language to the section, to make it clear that
the property is still subject to taxation, and that the full amount of
such taxes are and shall be the obligations of the owners of such prop-
erty, and may not be made obligations by lease or otherwise of the
owners of the teams referred to hereinabove. The amendment also makes it
clear that any provision in a lease, agreement, or any other written
instrument requiring that any such taxes or their equivalent in the form
of any charges of any kind whatsoever, imposed by whatever name, be made

obligations of the owners of such teams shall be void on and after the
effective date of this act as against state policy.

JUSTIFICATION:  No exemption is granted in perpetuity. The purpose of
this bill is to eliminate the exemption, but to insure that fans are not
penalized by the owners of the facility, in the form of passing onto
them any charges or other costs as a proxy for the taxes the owners must
pay.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE:  This act shall take effect on the thirtieth day after
it shall have become a law.

2009-A6460C (ACTIVE) - Bill Text download pdf

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

                                 6460--C

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 4, 2009
                               ___________

Introduced  by M. of A. PERALTA -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  again reported from said committee with amendments, ordered  reprinted
  as  amended  and  recommitted  to said committee -- recommitted to the
  Committee on Real Property Taxation in accordance with  Assembly  Rule
  3,  sec. 2 -- 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  authorizing
  the  local  legislative  body  of  a  city  having a population of one
  million or more the authority to grant an exemption for real  property
  used for professional major league sports

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

  Section 1. Section 429 of the real property tax law, as added by chap-
ter 459 of the laws of 1982, is amended to read as follows:
  S 429. Real property used for professional major league  sports.  Real
property  within a city having a population of one million or more, used
by both a professional major league hockey team which is a member of the
National Hockey League and a professional major league  basketball  team
which  is  a member of the National Basketball Association to play their
home games [shall] MAY be exempt from taxation to the extent said  taxes
are the obligation by lease or otherwise of the owners of franchises for
such  teams,  provided  THAT  THE LEGISLATIVE BODY OF SUCH CITY ADOPTS A
LOCAL LAW PROVIDING FOR SUCH EXEMPTION AND that such owners enter into a
written agreement with the chief executive officer of  the  municipality
in  which  such property is located to play their home games within such
municipality for a period of at least ten  consecutive  years.  The  tax
exemption  provided herein shall be granted to real property being used,
in whole or in part, for the aforesaid purposes on the date such  agree-
ment  is  executed and shall apply to taxes which become due and payable

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09975-06-0

A. 6460--C                          2

after the aforestated agreement is  executed  and  shall  continue  with
respect  to  such property as long as both of said teams play their home
games therein and no longer. Such exemption shall not apply with respect
to  any  improvement to such property made after the date such agreement
is executed which improvement is not used for the provision  of  facili-
ties   or   services  related  to  sports,  entertainment,  expositions,
conventions or trade shows. If one or both of said teams shall cease  to
play  their  home  games in said property at any time, the tax exemption
provided herein shall cease immediately and such  property  shall  imme-
diately  be  restored  to  the tax rolls and thereupon become subject to
taxation and shall be taxed pro rata for the unexpired  portion  of  the
taxable year.
  S  2.  This  act shall take effect on the thirtieth day after it shall
have become a law.

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Assembly Bill A6460C

Sponsored By

Archive: Last Bill Status - Stricken

Actions

Bill Amendments

2009-A6460 - Details

2009-A6460 - Summary

2009-A6460 - Bill Text download pdf

2009-A6460A - Details

2009-A6460A - Summary

2009-A6460A - Bill Text download pdf

2009-A6460B - Details

2009-A6460B - Summary

2009-A6460B - Sponsor Memo

2009-A6460B - Bill Text download pdf

2009-A6460C (ACTIVE) - Details

2009-A6460C (ACTIVE) - Summary

2009-A6460C (ACTIVE) - Sponsor Memo

2009-A6460C (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

PERALTA

Archive: Last Bill Status - Stricken

Actions

Bill Amendments

2009-A6460 - Details

2009-A6460 - Summary

2009-A6460 - Bill Text download pdf

2009-A6460A - Details

2009-A6460A - Summary

2009-A6460A - Bill Text download pdf

2009-A6460B - Details

2009-A6460B - Summary

2009-A6460B - Sponsor Memo

2009-A6460B - Bill Text download pdf

2009-A6460C (ACTIVE) - Details

2009-A6460C (ACTIVE) - Summary

2009-A6460C (ACTIVE) - Sponsor Memo

2009-A6460C (ACTIVE) - Bill Text download pdf

Comments