Senate Bill S7676A

2011-2012 Legislative Session

Authorizes a tax exemption for a not-for-profit corporation used exclusively to provide housing for aged persons

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Archive: Last Bill Status - In Senate Committee Rules 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

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 18, 2012	print number 7676a
Jun 18, 2012	amend (t) and recommit to rules
Jun 13, 2012	referred to rules

Bill Amendments

2011-S7676 - Details

See Assembly Version of this Bill:: A10323
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Add §488-b, RPT L

2011-S7676 - Summary

Authorizes a tax exemption for a not-for-profit corporation used exclusively to provide housing for aged persons of low, moderate or middle income in cities with a certain population and repeals such provisions upon expiration thereof.

2011-S7676 - Sponsor Memo

                                BILL NUMBER:S7676

TITLE OF BILL:
An act
to amend the real property tax law, in relation to
authorizing a tax exemption for a not-for-profit corporation used
exclusively to provide housing for aged persons of low, moderate or
middle income in cities with a certain population; and providing for the
repeal of such provisions upon expiration thereof

PURPOSE:
Authorizes the legislative body of certain cities or counties to
exempt assisted living facilities within their borders from real
property taxes for any given tax roll year.

SUMMARY OF PROVISIONS:
Section 1: In a city with a population between 23,800 and 24,000
according to the 2010 census, a locality such as a city councilor
county legislature may be authorized through an affirmative vote of a
majority of such councilor legislature to exempt from real property
tax for the assessment roll for each individual assessment year any
real property owned by a not-for-profit corporation organized
pursuant to the not-for-profit corporation law and the provisions of
article two of the private housing finance law, used exclusively to
provide housing for aged persons of low, moderate, or middle income.

Section 2: An affirmative vote by a locality to exempt a
not-for-profit corporation from real property tax for any assessment
year shall be accepted by the county or city assessor.

JUSTIFICATION:
Assisted living permits seniors to remain in a homelike setting
characterized by a mixture of independence with assistance. However,
the costs associated with assisted living make it available to only a
small percentage of the senior population. The high cost of land
acquisition and construction, as well as the cost of providing
services associated with assisted living, put assisted living beyond
the financial reach of most seniors. The challenge to building
affordable assisted living facilities is to maximize and utilize all
methods of keeping the costs as low as possible. One of the key ways
to keep the costs down is through various real estate tax exemptions,
such as this one.

This bill would allow certain localities to decide for themselves
whether an assisted living facility within their community should be
required to pay Real Property Taxes.

FISCAL IMPLICATIONS:
Decreased revenue to the locality from diminished property tax revenue.

EFFECTIVE DATE:
This act shall have been deemed to have been in full force and effect
as of January 1, 2010.

2011-S7676 - Bill Text download pdf

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

                                  7676

                            I N  S E N A T E

                              June 13, 2012
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation to authorizing  a
  tax  exemption  for  a  not-for-profit corporation used exclusively to
  provide housing for aged persons of low, moderate or middle income  in
  cities with a certain population; and providing for the repeal of such
  provisions upon expiration thereof

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

  Section 1. Section 422 of the real property  tax  law  is  amended  by
adding a new subdivision 3 to read as follows:
  3. (A) IN A CITY WITH A POPULATION BETWEEN TWENTY-THREE THOUSAND EIGHT
HUNDRED  AND  TWENTY-FOUR  THOUSAND  ACCORDING  TO  THE TWO THOUSAND TEN
CENSUS, A LOCALITY SUCH AS A CITY COUNCIL OR COUNTY LEGISLATURE  MAY  BE
AUTHORIZED  THROUGH AN AFFIRMATIVE VOTE OF A MAJORITY OF SUCH COUNCIL OR
LEGISLATURE TO EXEMPT FROM REAL PROPERTY TAX FOR THE ASSESSMENT ROLL FOR
EACH  INDIVIDUAL  ASSESSMENT  YEAR  ANY  REAL  PROPERTY   OWNED   BY   A
NOT-FOR-PROFIT  CORPORATION  ORGANIZED  PURSUANT  TO  THE NOT-FOR-PROFIT
CORPORATION LAW AND THE PROVISIONS OF ARTICLE TWO OF THE PRIVATE HOUSING
FINANCE LAW, USED EXCLUSIVELY TO PROVIDE HOUSING  FOR  AGED  PERSONS  OF
LOW,  MODERATE,  OR  MIDDLE  INCOME WHO, AS DEFINED BY THE STATE HOUSING
FINANCE AGENCY, REQUIRE ASSISTANCE WITH AT LEAST ONE INSTRUMENTAL ACTIV-
ITY OF DAILY LIVING, INCLUDING BUT NOT  LIMITED  TO,  CONGREGATE  MEALS;
ACCESS  TO  MEDICAL  ASSISTANCE;  SECURITY; HOUSEKEEPING AND OTHER INCI-
DENTALS.
  (B) AN AFFIRMATIVE VOTE BY  A  LOCALITY  TO  EXEMPT  A  NOT-FOR-PROFIT
CORPORATION  FROM  REAL  PROPERTY  TAX  FOR ANY ASSESSMENT YEAR SHALL BE
ACCEPTED BY THE COUNTY OR CITY ASSESSOR OF SUCH LOCALITY AND ANY  APPRO-
PRIATE  CORRECTIONS SHALL BE MADE BY THE ASSESSOR TO THE SUBJECT ROLL OR
ROLLS. IF SUCH EXEMPTION IS AUTHORIZED BY THE LOCALITY AND IF SUCH  NOT-
FOR-PROFIT  CORPORATION  SHALL  HAVE  PAID  ANY TAX WITH RESPECT TO SUCH
SUBJECT ROLL OR ROLLS,  THE  GOVERNING  BODY  OR  TAX  DEPARTMENT  SHALL
PROVIDE  FOR  THE  REFUND  OF  THOSE TAXES PAID AND CANCEL TAXES, FINES,
PENALTIES OR INTEREST REMAINING UNPAID.

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

                                                           LBD15940-03-2

S. 7676                             2

  S 2. This act shall take effect immediately and  shall  be  deemed  to
have  been  in  full  force  and  effect  on  and after January 1, 2010;
provided that this act shall expire January 1, 2023 when upon such  date
the provisions of this act shall be deemed repealed.

2011-S7676A (ACTIVE) - Details

See Assembly Version of this Bill:: A10323
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Add §488-b, RPT L

2011-S7676A (ACTIVE) - Summary

2011-S7676A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S7676A

TITLE OF BILL:
An act
to amend the real property tax law, in relation to
authorizing a tax exemption for a not-for-profit corporation used
exclusively to provide housing for aged persons of low, moderate or
middle income in cities with a certain population; and
providing for the repeal of such provisions upon expiration thereof

PURPOSE:
Authorizes the legislative body of certain cities or counties to
exempt assisted living facilities within their borders from real
property taxes for any given tax roll year.

SUMMARY OF PROVISIONS:
Section 1: In a city with a population between 23,800 and 24,000
according to the 2010 census, a locality such as a city councilor
county legislature may be authorized through an affirmative vote of a
majority of such councilor legislature to exempt from real property
tax for the assessment roll for each individual assessment year any
real property owned by a not-for-profit corporation organized
pursuant to the not-for-profit corporation law and the provisions of
article two of the private housing finance law, used exclusively to
provide housing for aged persons of low, moderate, or middle income.

Section 2: An affirmative vote by a locality to exempt a
not-for-profit corporation from real property tax for any assessment
year shall be accepted by the county or city assessor.

JUSTIFICATION:
Assisted living permits seniors to remain in a homelike setting
characterized by a mixture of independence with assistance. However,
the costs associated with assisted living make it available to only a
small percentage of the senior population. The high cost of land
acquisition and construction, as well as the cost of providing
services associated with assisted living, put assisted living beyond
the financial reach of most seniors. The challenge to building
affordable
assisted living facilities is to maximize and utilize all methods of
keeping the costs as low as possible. One of the key ways to keep the
costs down is through various real estate tax exemptions, such as
this one.

This bill would allow certain localities to decide for themselves
whether an assisted living facility within their community should be
required to pay Real Property Taxes.

LEGISLATIVE HISTORY:
None.

LOCAL FISCAL IMPLICATIONS:
Decreased revenue to the locality from diminished property tax revenue

EFFECTIVE DATE:
This act shall have effect immediately and shall expire January 1,2023.

2011-S7676A (ACTIVE) - Bill Text download pdf

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

                                 7676--A

                            I N  S E N A T E

                              June 13, 2012
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be  committed  to  the  Committee  on  Rules  --  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 a
  tax exemption for a not-for-profit  corporation  used  exclusively  to
  provide  housing for aged persons of low, moderate or middle income in
  cities with a certain population; and providing for the repeal of such
  provisions upon expiration thereof

  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 488-b to read as follows:
  S 488-B. EXEMPTION FOR PROVISION OF HOUSING FOR AGED PERSONS;  CERTAIN
CITIES.  1.    IN A CITY WITH A POPULATION BETWEEN TWENTY-THREE THOUSAND
EIGHT HUNDRED AND TWENTY-FOUR THOUSAND ACCORDING TO THE TWO THOUSAND TEN
CENSUS, A LOCALITY SUCH AS A CITY COUNCIL OR COUNTY LEGISLATURE  MAY  BE
AUTHORIZED  THROUGH AN AFFIRMATIVE VOTE OF A MAJORITY OF SUCH COUNCIL OR
LEGISLATURE TO EXEMPT FROM REAL PROPERTY TAX FOR THE ASSESSMENT ROLL FOR
EACH  INDIVIDUAL  ASSESSMENT  YEAR  ANY  REAL  PROPERTY   OWNED   BY   A
NOT-FOR-PROFIT  CORPORATION  ORGANIZED  PURSUANT  TO  THE NOT-FOR-PROFIT
CORPORATION LAW AND THE PROVISIONS OF ARTICLE TWO OF THE PRIVATE HOUSING
FINANCE LAW, USED EXCLUSIVELY TO PROVIDE HOUSING  FOR  AGED  PERSONS  OF
LOW,  MODERATE,  OR  MIDDLE  INCOME WHO, AS DEFINED BY THE STATE HOUSING
FINANCE AGENCY, REQUIRE ASSISTANCE WITH AT LEAST ONE INSTRUMENTAL ACTIV-
ITY OF DAILY LIVING, INCLUDING BUT NOT  LIMITED  TO,  CONGREGATE  MEALS;
ACCESS  TO  MEDICAL  ASSISTANCE;  SECURITY; HOUSEKEEPING AND OTHER INCI-
DENTALS.
  2. AN AFFIRMATIVE VOTE BY A LOCALITY TO EXEMPT A NOT-FOR-PROFIT CORPO-
RATION FROM REAL PROPERTY TAX FOR ANY ASSESSMENT YEAR SHALL BE  ACCEPTED
BY  THE  COUNTY  OR  CITY  ASSESSOR OF SUCH LOCALITY AND ANY APPROPRIATE
CORRECTIONS SHALL BE MADE BY THE ASSESSOR TO THE SUBJECT ROLL OR  ROLLS.
IF SUCH EXEMPTION IS AUTHORIZED BY THE LOCALITY AND IF SUCH NOT-FOR-PRO-
FIT  CORPORATION  SHALL  HAVE  PAID ANY TAX WITH RESPECT TO SUCH SUBJECT

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

                                                           LBD15940-07-2

S. 7676--A                          2

ROLL OR ROLLS, THE GOVERNING BODY OR TAX DEPARTMENT  SHALL  PROVIDE  FOR
THE  REFUND  OF  THOSE  TAXES PAID AND CANCEL TAXES, FINES, PENALTIES OR
INTEREST REMAINING UNPAID.
  S  2.  This act shall take effect immediately; provided, however, that
this act shall expire January 1, 2023 when upon such date the provisions
of this act shall be deemed repealed.

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Senate Bill S7676A

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Actions

Bill Amendments

2011-S7676 - Details

2011-S7676 - Summary

2011-S7676 - Sponsor Memo

2011-S7676 - Bill Text download pdf

2011-S7676A (ACTIVE) - Details

2011-S7676A (ACTIVE) - Summary

2011-S7676A (ACTIVE) - Sponsor Memo

2011-S7676A (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

William Larkin

Archive: Last Bill Status - In Senate Committee Rules Committee

Actions

Bill Amendments

2011-S7676 - Details

2011-S7676 - Summary

2011-S7676 - Sponsor Memo

2011-S7676 - Bill Text download pdf

2011-S7676A (ACTIVE) - Details

2011-S7676A (ACTIVE) - Summary

2011-S7676A (ACTIVE) - Sponsor Memo

2011-S7676A (ACTIVE) - Bill Text download pdf

Comments