senate Bill S5166

2019-2020 Legislative Session

Relates to imposing a commercial vacancy tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to investigations and government operations
Apr 12, 2019 referred to investigations and government operations

Co-Sponsors

S5166 (ACTIVE) - Details

See Assembly Version of this Bill:
A8231
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add Art 30-C §§1350 - 1354, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S2005, A670

S5166 (ACTIVE) - Summary

Imposes a commercial vacancy tax on vacant or abandoned commercial storefronts located in a city with a population of one million or more of one percent of the assessed value of the property.

S5166 (ACTIVE) - Sponsor Memo

S5166 (ACTIVE) - Bill Text download pdf


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

                                  5166

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                             April 12, 2019
                               ___________

Introduced  by  Sen. JACKSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to the imposition of a  commer-
  cial vacancy tax

  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 article 30-C to read
as follows:

                              ARTICLE 30-C
                         COMMERCIAL VACANCY TAX
SECTION 1350. DEFINITIONS.
        1351. IMPOSITION OF TAX.
        1352. RETURNS AND PAYMENT OF TAX.
        1353. DEPOSIT AND DISPOSITION OF REVENUE.
        1354. GENERAL POWERS OF THE COMMISSIONER.
  § 1350. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE THE FOLLOWING  TERMS
SHALL HAVE THE FOLLOWING MEANINGS:
  1.  "COMMERCIAL  STOREFRONT"  MEANS AREA WITHIN A BUILDING THAT MAY BE
INDIVIDUALLY LEASED OR RENTED FOR THE PURPOSE OF CARRYING ON OR EXERCIS-
ING ANY TRADE, BUSINESS, PROFESSION, VOCATION OR COMMERCIAL ACTIVITY.
  2. (A) "VACANT OR  ABANDONED"  MEANS  A  COMMERCIAL  STOREFRONT  WHICH
EITHER  (I)  IS  UNOCCUPIED  AND  UNSECURED;  OR  (II) IS UNOCCUPIED AND
SECURED BY BOARDING OR OTHER SIMILAR MEANS; OR (III) IS  UNOCCUPIED  AND
UNSAFE  AS  DEFINED  IN THE BUILDING CODE OF THE MUNICIPALITY WHERE SUCH
COMMERCIAL STOREFRONT IS LOCATED; OR (IV) IS UNOCCUPIED AND HAS MULTIPLE
CODE VIOLATIONS OF THE BUILDING CODE  OF  THE  MUNICIPALITY  WHERE  SUCH
COMMERCIAL  STOREFRONT  IS  LOCATED; OR (V) HAS BEEN UNOCCUPIED FOR OVER
SIX MONTHS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11162-02-9

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