S T A T E O F N E W Y O R K
________________________________________________________________________
4337
2009-2010 Regular Sessions
I N S E N A T E
April 22, 2009
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Introduced by Sen. KRUGER -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to an exemption
for the removal of graffiti
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 487-b to read as follows:
S 487-B. EXEMPTION FOR REMOVING GRAFFITI. 1. A COUNTY, CITY, TOWN,
VILLAGE OR SCHOOL DISTRICT ACTING THROUGH ITS LOCAL LEGISLATIVE BODY IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, OR RESOL-
UTIONS IN THE CASE OF SCHOOL DISTRICTS, TO PROVIDE FOR AN EXEMPTION FROM
TAXATION TO THE EXTENT THAT AN OWNER OF REAL PROPERTY SHALL INCUR COSTS
IN REMOVING GRAFFITI FROM SAID REAL PROPERTY PLACED THEREON BY A THIRD
PARTY.
2. SUCH EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
MADE UPON A FORM TO BE PROMULGATED BY THE STATE BOARD, BY THE OWNER OF
SUCH PROPERTY TO THE ASSESSOR OF THE CITY, TOWN, VILLAGE OR COUNTY
HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE APPRO-
PRIATE TAXABLE STATUS DATE OF SUCH CITY, TOWN, VILLAGE OR COUNTY. IF
THE ASSESSOR IS SATISFIED THAT THE PROPERTY IS ENTITLED TO AN EXEMPTION
PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICATION AND
SUCH PROPERTY SHALL BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
LEVIES AS TO THE EXTENT OF THE COST OF REMOVING THE GRAFFITI AS PROVIDED
IN THIS SECTION.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03824-01-9