senate Bill S4680

2013-2014 Legislative Session

Exempts certain real property owned by a municipal corporation from taxation

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Apr 18, 2013 referred to local government

S4680 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §406, RPT L

S4680 - Bill Texts

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Exempts certain real property owned by a municipal corporation from taxation.

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BILL NUMBER:S4680

TITLE OF BILL: An act to amend the real property tax law, in relation
to exempting certain real property owned by a municipal corporation
from taxation

PURPOSE: This bill exempts certain real property owned by a municipal
corporation from taxation.

SUMMARY OF PROVISIONS: Section 1. Subdivisions 2 and 3 of section 406
of real property tax law, subdivision 2 as amended by chapter 579 of
the laws of 1987 and subdivision 3 as amended by chapter 683 of the
laws of 1979, are amended to remove the clause "provided the governing
board thereof shall so agree in writing"

EXISTING LAW: § 406. Municipal corporations. 1. Real property owned by
a municipal corporation within its corporate limits held for a public
use shall be exempt from taxation and exempt from special ad valorem
levies and special assessments to the extent provided in section four
hundred ninety of this chapter.

JUSTIFICATION: Municipalities can own real property within another
municipality's boundaries. The fact that real property is owned by a
municipality however does not necessarily mean the property is tax
exempt. Under Real property law, section 406, in paragraph 2 and
paragraph 3, it states in the last sentence of each paragraph,
"provided the governing board thereof shall so agree in writing".
This clause is being deleted from both paragraphs.

The reasons for removing this clause is 3 fold. The first is the 2%
tax cap could create a problem for the municipality actually owning
the property if the municipality where the property is located chooses
not to cooperate. The second reason is it can turn into a political
nightmare if the two municipalities are governed by different parties
and the final reason is it just makes sense by removing any ambiguity
in real property law.

LEGISLATIVE HISTORY: None

FISCAL IMPLICATIONS: None to New York State

LOCAL FISCAL IMPLICATIONS: To be determined

EFFECTIVE DATE: This legislation shall take effect immediately

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

                                  4680

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 18, 2013
                               ___________

Introduced  by  Sen. LATIMER -- 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  exempting
  certain real property owned by a municipal corporation from taxation

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

  Section 1. Subdivisions 2 and 3 of section 406 of  the  real  property
tax law, subdivision 2 as amended by chapter 579 of the laws of 1987 and
subdivision 3 as amended by chapter 683 of the laws of 1979, are amended
to read as follows:
  2.  Real  property  owned  by  a  municipal corporation not within its
corporate limits  while  used  for  the  provision  of  fire  protection
services  provided  that  some fire protection services are available to
the municipal corporation in which the real property is located,  for  a
public  park,  public  aviation  field, highway or for flood control and
soil conservation purposes as provided in section  two  hundred  twenty-
three  of  the county law shall be exempt from taxation by any municipal
corporation in which it is located[, provided the governing board there-
of shall so agree in writing].
  3. Real property owned by  a  municipal  corporation  not  within  its
corporate  limits  while  used  as  a  sewage  disposal plant or system,
including necessary connections  and  appurtenances,  or  real  property
owned  by  a  municipal corporation having a population of less than one
hundred thousand or a population of two hundred twenty-five thousand  or
more but less than three hundred thousand used as a water plant, pumping
station,  water  treatment  plant,  water  shed  or reservoir, including
necessary connections and appurtenances shall  be  wholly  or  partially
exempt  from  taxation  and  wholly  or partially exempt from special ad
valorem levies and special assessments, by any municipal corporation  in
which  located[,  provided the governing board thereof shall so agree in
writing].
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10154-01-3

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