senate Bill S3142A

Signed By Governor
2017-2018 Legislative Session

Relates to abatement of county taxes in special assessing units

download bill text pdf

Sponsored By

Current Bill Status Via A2382 -


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

do you support this legislation?

You must fill out the form below in order to support or oppose this bill. X

You must login or fill out the fields below for the senator to have an accurate account of the support or opposition to this bill.

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.
Use this box to enter a message to your senator.

Actions

view actions (16)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 22, 2017 signed chap.27
May 10, 2017 delivered to governor
Mar 21, 2017 returned to assembly
passed senate
3rd reading cal.60
substituted for s3142a
Mar 21, 2017 substituted by a2382b
Mar 02, 2017 amended on third reading 3142a
vote reconsidered - restored to third reading
returned to senate
recalled from assembly
Jan 23, 2017 referred to real property taxation
delivered to assembly
passed senate
ordered to third reading cal.60
Jan 19, 2017 referred to rules

Votes

view votes

Jan 23, 2017 - Rules committee Vote

S3142
23
0
committee
23
Aye
0
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

Co-Sponsors

S3142 - Details

See Assembly Version of this Bill:
A2382B
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425-a, RPT L

S3142 - Summary

Authorizes the local legislative body of a county that is a special assessing unit may provide by local law for the partial abatement of county taxes.

S3142 - Sponsor Memo

S3142 - Bill Text download pdf

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

                                  3142

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 19, 2017
                               ___________

Introduced  by  Sens.  PHILLIPS,  HANNON,  MARCELLINO  -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Rules

AN  ACT  to amend the real property tax law, in relation to abatement of
  county taxes in special assessing units

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

  Section  1.  Section  425-a  of the real property tax law, as added by
chapter 383 of the laws of 2002, is amended to read as follows:
  S 425-a. Abatement of county taxes  in  special  assessing  units.  1.
Local  option.  The local legislative body of a county that is a special
assessing unit may provide by local law for  the  partial  abatement  of
county  taxes  pursuant  to this section. [Such abatement shall apply to
assessment rolls beginning with the roll finally completed in  the  year
two  thousand two, and continuing through and including the roll finally
completed in the year two thousand fifteen  unless  such  local  law  is
sooner repealed.]
  2.  Eligible property. The property of a senior citizen that qualifies
for and receives the enhanced exemption pursuant to subdivision four  of
section  four  hundred  twenty-five  of  this title shall be eligible to
receive the abatement provided by this section.
  3. Procedure. No separate application shall be required for the abate-
ment. The assessor of such special  assessing  unit  shall  compute  and
apply the abatement when extending the tax on eligible property.  Eligi-
bility  for such abatement shall be determined annually; a property that
becomes eligible for a year subsequent to the initial year in which such
abatement is authorized by local law shall  receive  the  abatement  for
such  subsequent  year  and  for  each  year thereafter while it remains
eligible and until the authorization for the abatement expires.  If  the
enhanced  exemption granted pursuant to subdivision four of section four
hundred twenty-five of this title is later discontinued or revoked,  the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08210-01-7

Co-Sponsors

S3142A (ACTIVE) - Details

See Assembly Version of this Bill:
A2382B
Law Section:
Real Property Tax Law
Laws Affected:
Amd §425-a, RPT L

S3142A (ACTIVE) - Summary

Authorizes the local legislative body of a county that is a special assessing unit may provide by local law for the partial abatement of county taxes.

S3142A (ACTIVE) - Sponsor Memo

S3142A (ACTIVE) - Bill Text download pdf

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

                                 3142--A
    Cal. No. 60

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 19, 2017
                               ___________

Introduced  by  Sens.  PHILLIPS, HANNON, MARCELLINO, BROOKS, KAMINSKY --
  read twice and ordered printed, and when printed to  be  committed  to
  the  Committee  on  Rules  --  reported favorably from said committee,
  ordered to a third reading, passed by  Senate  and  delivered  to  the
  Assembly,  recalled,  vote  reconsidered,  restored  to third reading,
  amended and ordered reprinted, retaining its place  in  the  order  of
  third reading

AN  ACT  to amend the real property tax law, in relation to abatement of
  county taxes in special assessing units

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

  Section  1.  Section  425-a  of the real property tax law, as added by
chapter 383 of the laws of 2002, is amended to read as follows:
  S 425-a. Abatement of county taxes  in  special  assessing  units.  1.
Local  option.  The local legislative body of a county that is a special
assessing unit may provide by local law for  the  partial  abatement  of
county  taxes  pursuant  to  this section. Such abatement shall apply to
assessment rolls beginning with the roll finally completed in  the  year
two  thousand two, and continuing through and including the roll finally
completed in the year two thousand [fifteen]  TWENTY-EIGHT  unless  such
local law is sooner repealed.
  2.  Eligible property. The property of a senior citizen that qualifies
for and receives the enhanced exemption pursuant to subdivision four  of
section four hundred twenty-five of this title shall be [eligible] QUAL-
IFIED to receive the abatement provided by this section.
  3.  Procedure.  [No]  A separate application shall NOT be required for
the abatement. The assessor of such special assessing unit shall compute
and apply the abatement when extending the  tax  on  eligible  property.
Eligibility  for such abatement shall be determined annually; a property
that becomes eligible for a year subsequent to the initial year in which
such abatement is authorized by local law shall  receive  the  abatement

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

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. 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.