Senate Bill S4230A

2019-2020 Legislative Session

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

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Archive: Last Bill Status - In Senate Committee Local Government 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

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Bill Amendments

co-Sponsors

2019-S4230 - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

2019-S4230 - Summary

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

2019-S4230 - Sponsor Memo

2019-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

2019-S4230A - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

2019-S4230A - Summary

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

2019-S4230A - Sponsor Memo

2019-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

2019-S4230B (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §102, RPT L

2019-S4230B (ACTIVE) - Summary

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

2019-S4230B (ACTIVE) - Sponsor Memo

2019-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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