Senate Bill S2216A

                            
                    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
              

S. 2216--A                          2

  (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
COMMISSIONER  IS  REQUIRED BY LAW TO ESTABLISH A STATE EQUALIZATION RATE
FOR  SUCH  CITY,  TOWN OR VILLAGE, AND HAS ESTABLISHED SUCH EQUALIZATION
RATE, AND (II) THAT SUCH CITY, TOWN OR VILLAGE IS NOT A SPECIAL  ASSESS-
ING UNIT AS DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER, AND
(III)  THE  CITY,  TOWN  OR  VILLAGE  IS NOT COMPLETING A REVALUATION OR
UPDATE. IN THE CASE OF A CITY IN A COUNTY HAVING A COUNTY DEPARTMENT  OF
ASSESSMENT WITH THE POWER TO ASSESS REAL PROPERTY, THE COMMISSIONER ALSO
SHALL  ESTABLISH  A  COMMERCIAL ASSESSMENT RATIO FOR THAT PORTION OF THE
COUNTY ROLL CONTAINING THE ASSESSMENTS OF TAXABLE REAL PROPERTY IN  SUCH
CITY.
  (B)  SUCH  COMMERCIAL ASSESSMENT RATIO SHALL BE THE MARKET VALUE RATIO
FOR MAJOR TYPE B PROPERTY  FOR  NON-REASSESSMENT  MUNICIPALITIES  ESTAB-
LISHED  PURSUANT TO THE RULES, REGULATIONS AND PROCEDURES PROMULGATED BY
THE COMMISSIONER FOR THE ESTABLISHMENT OF STATE EQUALIZATION RATES.
  3.  THE PROVISIONS OF THIS SECTION SHALL NOT APPLY  TO  ANY  ASSESSING
UNIT  UNLESS  THE  COUNTY IN WHICH SUCH ASSESSING UNIT IS LOCATED ADOPTS
SUCH PROVISIONS THROUGH LOCAL LAW OR RESOLUTION.
  S 2. Subparagraph 3 of paragraph (b) of subdivision 3 of  section  720
of  the  real  property tax law is amended by adding a new clause (e) to
read as follows:
  (E) ALL ASSESSING UNITS, OTHER THAN SPECIAL ASSESSING UNITS AS DEFINED
IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER, AND UPON THE REVIEW  OF
AN  ASSESSMENT  OF  MAJOR  TYPE  B PROPERTY AS DEFINED IN SECTION TWELVE
HUNDRED FIFTEEN OF THIS CHAPTER, THE COMMERCIAL ASSESSMENT RATIO  ESTAB-
LISHED FOR THE ROLL CONTAINING THE ASSESSMENT UNDER REVIEW.
  S  3. This act shall take effect immediately and shall apply beginning
with the assessment roll next succeeding the date on which it shall have
become a law.