Assembly Bill A9902

2017-2018 Legislative Session

Relates to assessment and taxation of lessees and users of certain tax exempt property

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

multi-Sponsors

2017-A9902 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§102 & 402, RPT L
Versions Introduced in Other Legislative Sessions:
2019-2020: A10373
2021-2022: A6849
2023-2024: A6328

2017-A9902 (ACTIVE) - Summary

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

2017-A9902 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9902
 
                           I N  A S S E M B L Y
 
                             February 21, 2018
                                ___________
 
 Introduced  by M. of A. SKOUFIS -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to assessment and
   taxation of lessees and users of certain tax exempt property
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. Subdivision 12 of section 102 of the real property tax law
 is amended by adding a new paragraph (j) to read as follows:
   (J) THE POSSESSORY INTEREST OF A PRIVATE LESSEE  OR  CONTRACTOR  WHICH
 USES  REAL PROPERTY OWNED BY THE UNITED STATES OR THE STATE OF NEW YORK,
 EXCEPT REAL PROPERTY OWNED BY PUBLIC  AUTHORITIES,  WHERE  THE  PROPERTY
 WOULD  BE  SUBJECT  TO REAL PROPERTY TAXATION IF OWNED BY SUCH LESSEE OR
 CONTRACTOR, EXCEPT WHERE THE USE IS BY WAY  OF  A  CONCESSION  WHICH  IS
 AVAILABLE  FOR  THE USE OF THE GENERAL PUBLIC AND IS LOCATED IN OR ADJA-
 CENT TO A PUBLIC AIRPORT, PARK, MARKET, FAIRGROUND, ROAD, PIER,  MARINA,
 RAILROAD, BUSLINE, SUBWAY OR SIMILAR PROPERTY WHICH IS AVAILABLE FOR THE
 USE OF THE GENERAL PUBLIC.
   §  2. The section heading and subdivision 1 of section 402 of the real
 property tax law are amended to read as follows:
   United States or state property  held  under  LEASE  OR  contract  [of
 sale].   1.   Whenever the legal title of real property is in the United
 States, or in the  state  of  New  York,  but  the  use,  occupation  or
 possession  thereof  is  in a person, partnership, association or corpo-
 ration, OR HIS OR ITS SUCCESSOR IN INTEREST, under a LEASE, contract [of
 sale], OPTION or other agreement [whereby a right to acquire  the  prem-
 ises through an option, a first privilege or a first refusal is granted,
 or whereby upon one or more payments the legal title thereto is to be or
 may  be  acquired  by  such  person,  partnership, association or corpo-
 ration], SUCH THAT THE INTEREST IS A POSSESSORY  INTEREST  DESCRIBED  IN
 PARAGRAPH  (J)  OF SUBDIVISION TWELVE OF SECTION ONE HUNDRED TWO OF THIS
 CHAPTER, his or its interest in such real property shall be assessed and
 taxed [as] FOR THE SAME AMOUNT AND TO THE  SAME  EXTENT  AS  THOUGH  THE
 LESSEE,  CONTRACTOR  OR  USER  WERE  THE OWNER OF SUCH real property and
 shall be entered in the assessment roll in the same manner  as  if  such
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.