S T A T E   O F   N E W   Y O R K
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                                   1747
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 12, 2017
                                ___________
 
 Introduced  by  M.  of  A.  JENNE,  BARRETT,  HOOPER,  JAFFEE, ABINANTI,
   LAWRENCE, CROUCH, COOK -- Multi-Sponsored  by  --  M.  of  A.  HIKIND,
   MAGEE, THIELE -- read once and referred to the Committee on Real Prop-
   erty Taxation
 
 AN  ACT  to  amend  the  real property tax law, in relation to providing
   state aid to certain public school districts in which tax exempt enti-
   ties are situated; 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 546-a to read as follows:
   §  546-A.  STATE  AID;  EXEMPT LANDS OF TAX EXEMPT ENTITIES. 1. IN ANY
 PUBLIC SCHOOL DISTRICT IN WHICH MORE THAN  TWENTY-FIVE  PERCENT  OF  THE
 TOTAL  ASSESSED  VALUE  OF  REAL  PROPERTY THEREIN, AS DETERMINED BY THE
 ASSESSOR OF SUCH DISTRICT, IS OWNED BY TAX EXEMPT  ENTITIES,  THE  STATE
 SHALL  MAKE PAYMENTS TO THOSE PUBLIC SCHOOL DISTRICTS IN ACCORDANCE WITH
 THIS SECTION.
   2. THE COMMISSIONER SHALL CREATE THE  FORM  OF  APPLICATION  A  PUBLIC
 SCHOOL  DISTRICT  MUST  USE  WHEN  MAKING  A SUBMISSION PURSUANT TO THIS
 SECTION. THE COMMISSIONER SHALL ALSO ESTABLISH THE  DATE  BY  WHICH  ALL
 APPLICATIONS  MUST  BE  SUBMITTED.  NO APPLICATIONS FOR PAYMENT SHALL BE
 ACCEPTED AFTER THE DATE ESTABLISHED BY THE COMMISSIONER.
   3. THE COMMISSIONER SHALL MAKE PAYMENTS, THE AGGREGATE OF WHICH  SHALL
 NOT  EXCEED  TWO  MILLION  FIVE  HUNDRED  THOUSAND DOLLARS PER YEAR, PER
 PUBLIC SCHOOL DISTRICT, ELIGIBLE PURSUANT TO  SUBDIVISION  ONE  OF  THIS
 SECTION,  THAT  HAVE  MADE  TIMELY  APPLICATION  THEREFOR. FOR EACH SUCH
 PUBLIC SCHOOL DISTRICT, THE PAYMENT SHALL BE COMPUTED AS FOLLOWS:
   (A) SCHOOL DISTRICTS WHERE  MORE  THAN  FORTY  PERCENT  OF  THE  TOTAL
 ASSESSED  VALUE OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT ENTITIES
 SHALL RECEIVE  A  MAXIMUM  OF  FIVE  HUNDRED  THOUSAND  DOLLARS;  SCHOOL
 DISTRICTS WHERE MORE THAN FORTY-FIVE PERCENT OF THE TOTAL ASSESSED VALUE
 OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT ENTITIES SHALL RECEIVE A
 MAXIMUM  OF SEVEN HUNDRED FIFTY THOUSAND DOLLARS; SCHOOL DISTRICTS WHERE
              

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02539-01-7

 A. 1747                             2

 MORE THAN FIFTY PERCENT OF THE TOTAL ASSESSED  VALUE  OF  REAL  PROPERTY
 THEREIN  IS  OWNED BY TAX EXEMPT ENTITIES SHALL RECEIVE A MAXIMUM OF ONE
 MILLION DOLLARS; SCHOOL DISTRICTS WHERE MORE THAN FIFTY-FIVE PERCENT  OF
 THE TOTAL ASSESSED VALUE OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT
 ENTITIES  SHALL  RECEIVE  A MAXIMUM OF ONE MILLION FIVE HUNDRED THOUSAND
 DOLLARS; SCHOOL DISTRICTS WHERE MORE THAN SIXTY  PERCENT  OF  THE  TOTAL
 ASSESSED  VALUE OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT ENTITIES
 SHALL RECEIVE A MAXIMUM OF TWO MILLION  DOLLARS;  AND  SCHOOL  DISTRICTS
 WHERE  MORE  THAN SIXTY-FIVE PERCENT OF THE TOTAL ASSESSED VALUE OF REAL
 PROPERTY THEREIN IS OWNED BY TAX EXEMPT ENTITIES SHALL RECEIVE A MAXIMUM
 OF TWO MILLION FIVE HUNDRED THOUSAND DOLLARS;
   (B) MULTIPLY THE MAXIMUM ENTITLEMENT FOR EACH HIGH NEEDS RURAL, SUBUR-
 BAN, OR URBAN SCHOOL DISTRICT, AS DETERMINED BY THE DEPARTMENT OF EDUCA-
 TION, BY  1;  MULTIPLY  THE  MAXIMUM  ENTITLEMENT  FOR  EACH  ROCHESTER,
 BUFFALO,  SYRACUSE,  YONKERS,  NEW  YORK  CITY,  OR AVERAGE NEEDS SCHOOL
 DISTRICT, AS DETERMINED BY THE DEPARTMENT OF EDUCATION, BY 0.5; MULTIPLY
 THE MAXIMUM ENTITLEMENT FOR EACH LOW NEEDS SCHOOL  DISTRICT,  AS  DETER-
 MINED BY THE DEPARTMENT OF EDUCATION, BY 0;
   (C)  FOR SCHOOL DISTRICTS WITH MORE THAN EIGHT HUNDRED FIFTY STUDENTS,
 MULTIPLY THAT FIGURE BY 1; FOR SCHOOL DISTRICTS WITH TWO HUNDRED  EIGHTY
 TO  EIGHT  HUNDRED FORTY-NINE STUDENTS, MULTIPLY THAT FIGURE BY 0.7; FOR
 SCHOOL DISTRICTS WITH TWO HUNDRED SEVENTY-NINE STUDENTS OR LESS,  MULTI-
 PLY THAT FIGURE BY 0.4;
   (D)  AT  THE  END OF EACH FISCAL YEAR THE COMMISSIONER SHALL CALCULATE
 AND ESTABLISH AN ADJUSTED REIMBURSEMENT  RATE  BY  INCREASING  THE  THEN
 CURRENT  REIMBURSEMENT RATE BY THE RATE OF INFLATION FOR THE MOST RECENT
 TWELVE MONTH PERIOD USING THE CONSUMER PRICE INDEX-ALL URBAN  CONSUMERS,
 OR  A  SUCCESSOR  INDEX AS CALCULATED BY THE UNITED STATES DEPARTMENT OF
 LABOR, IF SUCH RATE OF INFLATION IS GREATER THAN ZERO  PERCENT,  OR,  IF
 GREATER,  SUCH  OTHER WAGE AS MAY BE ESTABLISHED BY FEDERAL LAW PURSUANT
 TO 29 U.S.C. SECTION 206 OR ITS SUCCESSORS OR SUCH OTHER WAGE AS MAY  BE
 ESTABLISHED IN ACCORDANCE WITH THE PROVISIONS OF THIS ARTICLE.
   4.  THE COMMISSIONER SHALL PROMULGATE ALL RULES AND REGULATIONS NECES-
 SARY FOR THE IMPLEMENTATION OF THE PROVISIONS OF THIS SECTION.
   5. WHEN CALCULATING THE ASSESSED VALUE OF ANY PARCEL OF  PROPERTY  FOR
 PURPOSES  OF THIS SECTION, THE VALUE IN ANY YEAR MAY NOT BE GREATER THAN
 THE BASE YEAR PLUS TWO PERCENT FOR EACH ADDITIONAL YEAR BEYOND THE  BASE
 YEAR.  THE BASE YEAR FOR ALL PROPERTY FOR PURPOSES OF THIS SECTION SHALL
 BE THE ASSESSED VALUE OF SUCH PROPERTY FOR THE TWO THOUSAND SIXTEEN--TWO
 THOUSAND SEVENTEEN ASSESSMENT ROLL.
   6. THE ASSESSED VALUE OF ANY PROPERTY THAT RECEIVES TAX EXEMPT  STATUS
 AFTER THE EFFECTIVE DATE OF THIS SECTION MUST BE EQUIVALENT TO SIMILARLY
 SITUATED PARCELS. THE COMMISSIONER MAY REFUSE TO INCLUDE A PARCEL IN THE
 CALCULATIONS  REQUIRED  BY  THIS  SECTION IF THE COMMISSIONER DETERMINES
 THAT THE  ASSESSED  VALUE  OF  SUCH  PARCEL  IS  ARTIFICIALLY  HIGH  AND
 DISPROPORTIONATE TO THE TAXABLE PARCELS LOCATED WITHIN THE PUBLIC SCHOOL
 DISTRICTS.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after the first of July next succeeding the date on which this act
 shall  have  become  a  law.    This act shall expire 5 years after such
 effective date when upon such date the provisions of this act  shall  be
 deemed  repealed.    Effective  immediately,  any  rules and regulations
 necessary to implement the provisions of this act on its effective  date
 are authorized to be made on or before such date.