senate Bill S4230A

2019-2020 Legislative Session

Relates to assessments of special franchise property owned by water works corporations

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate


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

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Actions

view actions (11)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 13, 2019 referred to real property taxation
delivered to assembly
passed senate
Jun 03, 2019 advanced to third reading
May 30, 2019 2nd report cal.
May 29, 2019 1st report cal.934
May 23, 2019 print number 4230b
May 23, 2019 amend (t) and recommit to local government
Apr 08, 2019 print number 4230a
Apr 08, 2019 amend and recommit to local government
Mar 05, 2019 referred to local government

Co-Sponsors

S4230 - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

S4230 - Summary

Relates to assessments of special franchise property owned by water works corporations.

S4230 - Sponsor Memo

S4230 - Bill Text download pdf


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

                                  4230

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              March 5, 2019
                               ___________

Introduced  by  Sens.  KAMINSKY, GAUGHRAN, HARCKHAM, MAYER -- 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  excluding
  water  system  property owned by water-works corporations from special
  franchise tax

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

  Section 1. Subdivision 17 of section 102 of the real property tax law,
as  amended  by  chapter  569 of the laws of 1996, is amended to read as
follows:
  17. "Special franchise"  means  the  franchise,  right,  authority  or
permission  to  construct, maintain or operate in, under, above, upon or
through any public street, highway, water or other public  place  mains,
pipes, tanks, conduits, wires or transformers, with their appurtenances,
for  conducting  [water,] steam, light, power, electricity, gas or other
substance, EXCLUDING WATER.  For purposes of assessment and  taxation  a
special franchise shall include the value of the tangible property situ-
ated in, under, above, upon or through any public street, highway, water
or  other  public  place in connection therewith. The term special fran-
chise shall not include central office equipment  or  station  equipment
(except  public  telephone  terminal  equipment)  which first appears on
assessment rolls prepared on the basis of taxable status dates occurring
on or after October first, nineteen hundred  ninety-five  and  which  is
owned  by a telephone company as defined in paragraph (d) of subdivision
twelve of this section, or owned by a telephone corporation  as  defined
in  subdivision  seventeen  of section two of the public service law and
certified by the public service commission under section ninety-nine  of
such  law,  nor  shall  it  include property of a municipal corporation,
public benefit corporation or special district, nor shall it  include  a
crossing  less than two hundred fifty feet in length of a public street,

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

Co-Sponsors

S4230A - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

S4230A - Summary

Relates to assessments of special franchise property owned by water works corporations.

S4230A - Sponsor Memo

S4230A - Bill Text download pdf


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

                                 4230--A

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              March 5, 2019
                               ___________

Introduced  by  Sens.  KAMINSKY, BROOKS, HARCKHAM, MAYER, THOMAS -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Local Government -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax  law,  in  relation  to  excluding
  water  system  property owned by water-works corporations from special
  franchise tax

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

  Section  1.  Short  title. This act shall be known and may be cited as
the "New York state water tax equality act".
  § 2. Legislative findings and declaration. The legislature  finds  and
declares  that  property  taxes  levied  upon private water works corpo-
rations adversely affects residents receiving water services  from  such
corporations  by  passing on an additional tax burden that is not shared
by neighboring rate payers receiving water from different sources. There
is precedent for exempting  other  utilities  from  "special  franchise"
taxes  for  purposes of reducing rates. Additionally, there is no inten-
tion or anticipation that this legislation would have any impact on  the
property  tax  cap authorized under section 3-c of the general municipal
law and section 2023-a of the education law. It is  the  intent  of  the
legislature  to mandate that any tax reduction pursuant to this act to a
private water works corporation must  be  used  to  benefit  rate-payers
through  reduced monthly bills and not as a windfall to the corporation.
Additionally, this act seeks to ensure, where  possible,  that  the  tax
burden does not get shifted from current tax classes onto homeowners.
  §  3.  Subdivision  17 of section 102 of the real property tax law, as
amended by chapter 569 of the laws  of  1996,  is  amended  to  read  as
follows:
  17.  "Special  franchise"  means  the  franchise,  right, authority or
permission to construct, maintain or operate in, under, above,  upon  or

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

Co-Sponsors

view additional co-sponsors

S4230B (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

S4230B (ACTIVE) - Summary

Relates to assessments of special franchise property owned by water works corporations.

S4230B (ACTIVE) - Sponsor Memo

S4230B (ACTIVE) - Bill Text download pdf


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

                                 4230--B

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              March 5, 2019
                               ___________

Introduced  by Sens. KAMINSKY, BROOKS, GAUGHRAN, HARCKHAM, MAYER, THOMAS
  -- read twice and ordered printed, and when printed to be committed to
  the Committee  on  Local  Government  --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee --  committee  discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  relating  to assessment of property owned by water-works corpo-
  rations; and providing for the repeal of such provisions upon  expira-
  tion thereof

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

  Section 1. Short title. This act shall be known and may  be  cited  as
the "New York state water tax equality act".
  §  2. The taxable assessed valuation of any water system special fran-
chise property, as defined in subdivision 17 of section 102 of the  real
property  tax law, that is used for conducting water, including, but not
limited to, such replacement property in form, function and  utility  of
the  property  being  replaced on assessment rolls required by law to be
completed, and filed on or after January 1, 2020 shall not exceed eighty
percent of the taxable assessed valuation of such real property on final
assessment rolls completed and filed on or after January  1,  2019;  the
taxable assessed valuation of such property on assessment rolls required
by  law  to be completed and filed on or after January 1, 2021 shall not
exceed sixty percent of the taxable  assessed  valuation  of  such  real
property on final assessment rolls completed and filed on or after Janu-
ary  1, 2019; the taxable assessed valuation of such property on assess-
ment rolls required by law to be completed and filed on or after January
1, 2022 shall not exceed forty percent of the taxable assessed valuation
of such real property on final assessment rolls completed and  filed  on
or after January 1, 2019; the taxable assessed valuation of such proper-
ty  on  assessment rolls required by law to be completed and filed on or

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

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