senate Bill S2216A

2013-2014 Legislative Session

Requires the establishment of a state commercial assessment ratio for counties

download bill text pdf

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Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 21, 2014 print number 2216a
amend and recommit to local government
Jan 08, 2014 referred to local government
Jan 14, 2013 referred to local government

S2216 - Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §1215, amd §720, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S6749

S2216 - Summary

Requires the establishment of a state commercial assessment ratio for counties.

S2216 - Sponsor Memo

S2216 - Bill Text download pdf

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

                                  2216

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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  creating  a
  county commercial assessment ratio

  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 1215 to read as follows:
  S 1215. ESTABLISHMENT OF A STATE COMMERCIAL ASSESSMENT RATIO FOR COUN-
TIES.  1. FOR PURPOSES OF THIS SECTION:
  (A)  "MARKET  VALUE  RATIO"  MEANS THE RATIO OF ASSESSED VALUE TO FULL
VALUE OF THE TAXABLE REAL PROPERTY ON A FINAL ASSESSMENT ROLL;
  (B) "MAJOR TYPE B" PROPERTY MEANS A GROUP OF  TAXABLE  PARCELS  DESIG-
NATED  AS COMMERCIAL PROPERTY INCLUDING APARTMENTS, INDUSTRIAL PROPERTY,
RECREATION AND ENTERTAINMENT PROPERTY, TAXABLE COMMUNITY SERVICES  PROP-
ERTY, AND PUBLIC SERVICES PROPERTY NOT CONTAINED WITH MAJOR TYPE D PROP-
ERTY:  EXCEPT  IN A HOMESTEAD ASSESSING UNIT, MAJOR TYPE B PROPERTY ALSO
INCLUDES RESIDENTIAL PROPERTY NOT IN MAJOR TYPE A;
  (C) "NON-REASSESSMENT MUNICIPALITY" MEANS ANY MUNICIPALITY THAT IS NOT
DESIGNATED AS A REASSESSMENT MUNICIPALITY;
  (D) "MAJOR TYPE A" PROPERTY MEANS RESIDENTIAL REAL PROPERTY OTHER THAN
APARTMENTS, EXCEPT THAT FOR A HOMESTEAD ASSESSING  UNIT,  MAJOR  TYPE  A
DESIGNATES  THE  HOMESTEAD  CLASS AS DEFINED IN SECTION NINETEEN HUNDRED
ONE OF THIS CHAPTER; AND
  (E) "MAJOR TYPE D" DESIGNATES PUBLIC SERVICES UTILITY  REAL  PROPERTY,
NOT INCLUDING CEILING RAILROAD AND SPECIAL FRANCHISE PROPERTY.
  2.  NOTWITHSTANDING  ANY OTHER PROVISION OF LAW TO THE CONTRARY, THERE
SHALL BE ESTABLISHED A COMMERCIAL ASSESSMENT RATIO AS FOLLOWS:
  (A) UPON FINAL COMPLETION EACH YEAR OF THE  ASSESSMENT  ROLL  OF  EACH
CITY,  TOWN AND VILLAGE, THE COMMISSIONER SHALL ESTABLISH THE COMMERCIAL
ASSESSMENT RATIO FOR SUCH CITY, TOWN OR VILLAGE PROVIDED  THAT  (I)  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05321-02-3

S2216A (ACTIVE) - Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §1215, amd §720, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S6749

S2216A (ACTIVE) - Summary

Requires the establishment of a state commercial assessment ratio for counties.

S2216A (ACTIVE) - Sponsor Memo

S2216A (ACTIVE) - Bill Text download pdf

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

                                 2216--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted to the Committee on Local Government in accordance with  Senate
  Rule  6,  sec.  8  --  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  creating  a
  county commercial assessment ratio

  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 1215 to read as follows:
  S 1215. ESTABLISHMENT OF A STATE COMMERCIAL ASSESSMENT RATIO FOR COUN-
TIES.  1. FOR PURPOSES OF THIS SECTION:
  (A)  "MARKET  VALUE  RATIO"  MEANS THE RATIO OF ASSESSED VALUE TO FULL
VALUE OF THE TAXABLE REAL PROPERTY ON A FINAL ASSESSMENT ROLL;
  (B) "MAJOR TYPE B" PROPERTY MEANS A GROUP OF  TAXABLE  PARCELS  DESIG-
NATED  AS COMMERCIAL PROPERTY INCLUDING APARTMENTS, INDUSTRIAL PROPERTY,
RECREATION AND ENTERTAINMENT PROPERTY, TAXABLE COMMUNITY SERVICES  PROP-
ERTY, AND PUBLIC SERVICES PROPERTY NOT CONTAINED WITH MAJOR TYPE D PROP-
ERTY:  EXCEPT  IN A HOMESTEAD ASSESSING UNIT, MAJOR TYPE B PROPERTY ALSO
INCLUDES RESIDENTIAL PROPERTY NOT IN MAJOR TYPE A;
  (C) "NON-REASSESSMENT MUNICIPALITY" MEANS ANY MUNICIPALITY THAT IS NOT
DESIGNATED AS A REASSESSMENT MUNICIPALITY;
  (D) "MAJOR TYPE A" PROPERTY MEANS RESIDENTIAL REAL PROPERTY OTHER THAN
APARTMENTS, EXCEPT THAT FOR A HOMESTEAD ASSESSING  UNIT,  MAJOR  TYPE  A
DESIGNATES  THE  HOMESTEAD  CLASS AS DEFINED IN SECTION NINETEEN HUNDRED
ONE OF THIS CHAPTER; AND
  (E) "MAJOR TYPE D" DESIGNATES PUBLIC SERVICES UTILITY  REAL  PROPERTY,
NOT INCLUDING CEILING RAILROAD AND SPECIAL FRANCHISE PROPERTY.
  2.  NOTWITHSTANDING  ANY OTHER PROVISION OF LAW TO THE CONTRARY, THERE
SHALL BE ESTABLISHED A COMMERCIAL ASSESSMENT RATIO AS FOLLOWS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05321-03-4

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