S T A T E   O F   N E W   Y O R K
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                                   8234
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 10, 2019
                                ___________
 
 Introduced  by M. of A. GLICK -- read once and referred to the Committee
   on Cities
 
 AN ACT to amend the tax law, in relation to enabling any city  having  a
   population  of  one  million  or  more  to impose and collect taxes on
   vacant ground floor commercial premises
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  tax law is amended by adding a new section 1201-f to
 read as follows:
   § 1201-F.  COMMERCIAL  VACANCY  TAX.  (A)  NOTWITHSTANDING  ANY  OTHER
 PROVISION  OF  LAW  TO THE CONTRARY, ANY CITY HAVING A POPULATION OF ONE
 MILLION OR MORE IS HEREBY AUTHORIZED AND EMPOWERED TO  ADOPT  AND  AMEND
 LOCAL  LAWS  IMPOSING IN ANY SUCH CITY A TAX SUCH AS THE LEGISLATURE HAS
 OR WOULD HAVE THE POWER AND AUTHORITY TO  IMPOSE  ON  ANY  GROUND  FLOOR
 COMMERCIAL  PREMISES THAT HAVE BEEN VACANT FOR A PERIOD OF NOT LESS THAN
 SIX MONTHS. THE TAX ON SUCH  VACANT  GROUND  FLOOR  COMMERCIAL  PREMISES
 SHALL  BE  MEASURED  AS  DETERMINED  AND CALCULATED IN ACCORDANCE WITH A
 FORMULA OR FORMULAS SET FORTH IN ANY SUCH LOCAL LAW, PROVIDED  THAT  ANY
 SUCH TAX SHALL NOT EXCEED TWO THOUSAND DOLLARS PER SQUARE FOOT ANNUALLY.
 ANY  SUCH  LOCAL LAW MAY IMPOSE SUCH TAX AT DIFFERENT RATES IN DIFFERENT
 GEOGRAPHICAL AREAS OF ANY SUCH CITY. SUCH TAX SHALL BE  IMPOSED  ON  THE
 OWNER OF SUCH PREMISES.
   (B)  ANY  SUCH LOCAL LAW SHALL DEFINE THE MEANING OF THE TERM VACANCY,
 PROVIDED THAT GROUND FLOOR COMMERCIAL PREMISES THAT ARE NOT OCCUPIED  BY
 A  TENANT,  BUT  FOR  WHICH CONSTRUCTION DOCUMENTS FOR THE ALTERATION OR
 RENOVATION OF SUCH PREMISES HAVE  BEEN  FILED  WITH  THE  DEPARTMENT  OF
 BUILDINGS  OF  ANY  SUCH CITY, OR ARE LOCATED IN REAL PROPERTY FOR WHICH
 CONSTRUCTION DOCUMENTS FOR THE ALTERATION OR  RENOVATION  OF  SUCH  REAL
 PROPERTY  HAVE  BEEN  FILED WITH THE DEPARTMENT OF BUILDINGS OF ANY SUCH
 CITY, WHICH ALTERATION OR RENOVATION WOULD RENDER SUCH PREMISES  UNINHA-
 BITABLE,  SHALL BE DEEMED NOT TO BE VACANT UNTIL THE EARLIER OF: (1) ONE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11289-02-9

 A. 8234                             2
 
 YEAR FROM THE FILING OF SUCH CONSTRUCTION DOCUMENTS; OR  (2)  ONE  MONTH
 FOLLOWING  THE  COMPLETION  OF  SUCH  ALTERATION OR RENOVATION. ANY SUCH
 LOCAL LAW SHALL DEFINE ANY OTHER TERMS  NECESSARY  FOR  THE  IMPOSITION,
 ADMINISTRATION, COLLECTION AND ENFORCEMENT OF SUCH TAX.
   (C)  ANY  SUCH LOCAL LAW MAY PROVIDE FOR EXCLUSIONS OR EXEMPTIONS FROM
 SUCH TAX OTHER THAN THOSE SPECIFIED IN THIS SECTION.
   (D) ANY SUCH LOCAL LAW MAY PROVIDE FOR THE FILING OF RETURNS  AND  THE
 PAYMENT  OF  THE TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
 SHORTER PERIOD OF TIME.
   (E) FOR PURPOSES OF MEASURING THE  APPLICABLE  PERIOD  OF  VACANCY,  A
 VACANCY  SHALL  NOT  BE  DEEMED TO HAVE BEGUN UNTIL AT LEAST THIRTY DAYS
 FOLLOWING THE DATE BY WHICH AN OWNER OF GROUND FLOOR COMMERCIAL PREMISES
 WAS FIRST REQUIRED TO REGISTER SUCH PREMISES WITH THE APPLICABLE  AGENCY
 OF  SUCH  CITY  IN  ACCORDANCE  WITH  A LOCAL LAW ESTABLISHING A VACANCY
 REGISTRATION REQUIREMENT.
   (F) SUCH TAX MAY BE IMPOSED, ADMINISTERED, COLLECTED AND  ENFORCED  BY
 THE  COMMISSIONER  OF  FINANCE  OF  SUCH  CITY BY SUCH MEANS AND IN SUCH
 MANNER AS OTHER TAXES THAT ARE NOW IMPOSED, ADMINISTERED, COLLECTED  AND
 ENFORCED BY SUCH COMMISSIONER IN ACCORDANCE WITH THE CHARTER OR ADMINIS-
 TRATIVE  CODE  OF  ANY  SUCH CITY OR AS OTHERWISE MAY BE PROVIDED BY ANY
 SUCH LOCAL LAW.
   (G) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
 SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR  ANY
 OTHER  REASON  WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
 THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO  THE
 SUPREME  COURT WITHIN FOUR MONTHS AFTER THE GIVING OF THE NOTICE OF SUCH
 FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH  PROCEEDING  UNDER
 ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE
 INSTITUTED BY A TAXPAYER UNLESS:  (1) THE AMOUNT OF ANY TAX SOUGHT TO BE
 REVIEWED, WITH SUCH INTEREST AND PENALTIES THEREON AS  MAY  BE  PROVIDED
 FOR  BY  LOCAL  LAW OR REGULATION, SHALL BE FIRST DEPOSITED AND THERE IS
 FILED AN UNDERTAKING, ISSUED BY A SURETY COMPANY AUTHORIZED TO  TRANSACT
 BUSINESS  IN  THIS STATE AND APPROVED BY THE SUPERINTENDENT OF FINANCIAL
 SERVICES OF THIS STATE AS TO SOLVENCY AND RESPONSIBILITY, IN SUCH AMOUNT
 AS A JUSTICE OF THE SUPREME COURT SHALL APPROVE TO THE  EFFECT  THAT  IF
 SUCH  PROCEEDING BE DISMISSED OR THE TAX CONFIRMED THE TAXPAYER WILL PAY
 ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
 PROCEEDING; OR (2) AT THE OPTION OF THE TAXPAYER SUCH UNDERTAKING MAY BE
 IN A SUM SUFFICIENT TO COVER THE TAXES, INTEREST AND PENALTIES STATED IN
 SUCH  DETERMINATION  PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST
 SUCH TAXPAYER IN THE PROSECUTION OF THE PROCEEDING, IN WHICH  EVENT  THE
 TAXPAYER  SHALL NOT BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES
 AS A CONDITION PRECEDENT TO THE APPLICATION.
   (H) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE-
 GALLY OR UNCONSTITUTIONALLY COLLECTED AND  APPLICATION  FOR  THE  REFUND
 THEREOF  DULY  MADE  TO  THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH
 OFFICER OR OFFICERS OR, IN THE CASE OF A CITY OF  ONE  MILLION  OR  MORE
 WHICH HAS ESTABLISHED A TAX APPEALS TRIBUNAL, SUCH TAX APPEALS TRIBUNAL,
 SHALL  HAVE MADE A DETERMINATION DENYING SUCH REFUND, SUCH DETERMINATION
 SHALL BE REVIEWABLE BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT  OF  THE
 CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER, THAT SUCH PROCEEDING IS
 INSTITUTED  WITHIN  FOUR  MONTHS  AFTER THE GIVING OF THE NOTICE OF SUCH
 DENIAL, THAT A FINAL DETERMINATION OF TAX DUE WAS NOT  PREVIOUSLY  MADE,
 AND THAT AN UNDERTAKING IS FILED WITH THE PROPER FISCAL OFFICER OR OFFI-
 CERS  IN  SUCH AMOUNT AND WITH SUCH SURETIES AS A JUSTICE OF THE SUPREME
 COURT SHALL APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING  BE  DISMISSED

 A. 8234                             3
 
 OR  THE TAX CONFIRMED, THE TAXPAYER WILL PAY ALL COSTS AND CHARGES WHICH
 MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING.
   (I)  EXCEPT IN THE CASE OF A WILLFULLY FALSE OR FRAUDULENT RETURN WITH
 INTENT TO EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL  BE  MADE
 AFTER  THE  EXPIRATION  OF  MORE  THAN  THREE YEARS FROM THE DATE OF THE
 FILING OF A RETURN, PROVIDED, HOWEVER, THAT WHERE  NO  RETURN  HAS  BEEN
 FILED AS PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME.
   (J)  REVENUES  RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY THIS
 SECTION SHALL BE PAID INTO THE TREASURY OF ANY SUCH CITY  AND  SHALL  BE
 CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF ANY SUCH CITY.
   (K) IF ANY PROVISION OF THIS SECTION OR THE APPLICATION THEREOF TO ANY
 PERSON  OR  CIRCUMSTANCE  SHALL  BE  HELD INVALID, THE REMAINDER OF THIS
 SECTION AND THE APPLICATION  OF  SUCH  PROVISION  TO  OTHER  PERSONS  OR
 CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
   §  2. This act shall take effect thirty days after the commissioner of
 finance for a city with a population of one million or  more  submits  a
 report  required  by  a  local  law  establishing a vacancy registration
 requirement to the mayor, the speaker of the council and the comptroller
 of such city. Such commissioner of finance shall notify the  legislative
 bill  drafting  commission  upon  the submission of such report in order
 that the commission may maintain an accurate and timely  effective  data
 base of the official text of the laws of the state of New York in furth-
 erance  of  effectuating the provisions of section 44 of the legislative
 law and section 70-b of the public officers law.