S T A T E O F N E W Y O R K
________________________________________________________________________
7823--A
2013-2014 Regular Sessions
I N A S S E M B L Y
June 5, 2013
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Introduced by M. of A. LENTOL -- read once and referred to the Committee
on Real Property Taxation -- 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 privately
owned vacant property temporary public benefit use exemptions
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 481-a to read as follows:
S 481-A. PRIVATELY OWNED VACANT PROPERTY TEMPORARY PUBLIC BENEFIT USE
EXEMPTION. 1. NOTWITHSTANDING ANY OTHER PROVISION OF THIS CHAPTER, ANY
CITY IN THIS STATE HAVING A POPULATION OF ONE MILLION OR MORE, ACTING
THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED TO ADOPT AND
AMEND LOCAL LAWS TO PROVIDE A REAL PROPERTY TAX EXEMPTION FOR PRIVATELY
OWNED VACANT PROPERTY THAT IS TEMPORARILY USED FOR THE PUBLIC BENEFIT AS
PROVIDED IN THIS SECTION.
2. THE COMMISSIONER OF THE NEW YORK CITY DEPARTMENT OF FINANCE SHALL
EXEMPT FROM THE TAXES IMPOSED BY THIS CHAPTER AND AD VALOREM LEVIES THE
PORTION OF REAL PROPERTY USED FOR THE PUBLIC BENEFIT. SUCH EXEMPTION
SHALL BE LIMITED TO SUCH REAL PROPERTY USED FOR THE PUBLIC BENEFIT FOR A
MINIMUM OF TWENTY HOURS A WEEK IN THE MONTHS OF NOVEMBER THROUGH MARCH
AND TWENTY-FIVE HOURS A WEEK IN THE MONTHS OF APRIL THROUGH OCTOBER.
3. THE TERM "PUBLIC BENEFIT", AS USED IN THIS SECTION SHALL INCLUDE,
BUT NOT BE LIMITED TO, OPEN SPACES, COMMUNITY GARDENS, URBAN FARMS AND
POP-UP PARKS.
4. NO REAL PROPERTY SHALL BE ENTITLED TO RECEIVE AN EXEMPTION PURSUANT
TO THIS SECTION IF THE OWNER OR OPERATOR OF SUCH REAL PROPERTY RECEIVES
OR MAY BE LAWFULLY ENTITLED TO RECEIVE PECUNIARY PROFIT FROM THE USE OF
SUCH REAL PROPERTY.
5. UPON ADOPTION OF THE LOCAL LAW, THE NEW YORK CITY DEPARTMENT OF
FINANCE, AFTER CONSULTATION WITH THE NEW YORK CITY DEPARTMENT OF PARKS,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11158-04-3
A. 7823--A 2
THE NEW YORK CITY DEPARTMENT OF HEALTH AND MENTAL HYGIENE OR OTHER AGEN-
CIES DEEMED NECESSARY AND APPROPRIATE BY THE COMMISSIONER, SHALL PROMUL-
GATE RULES TO IMPLEMENT THE PROVISIONS OF THIS SECTION. SUCH RULES
SHALL INCLUDE PROVISIONS DESCRIBING THE APPLICATION PROCESS FOR THE
EXEMPTION PROVIDED IN THIS SECTION, THE DUE DATES FOR SUCH APPLICATION,
AND MECHANISMS TO ENSURE PROPERTY OWNER QUALIFICATION OF THE EXEMPTION
PROVIDED IN THIS SECTION.
S 2. This act shall take effect immediately.