senate Bill S5686

2019-2020 Legislative Session

Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises

download bill text pdf

Sponsored By

Current 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
May 13, 2019 referred to investigations and government operations

S5686 (ACTIVE) - Details

See Assembly Version of this Bill:
A8234
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1201-f, Tax L

S5686 (ACTIVE) - Summary

Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises.

S5686 (ACTIVE) - Sponsor Memo

S5686 (ACTIVE) - Bill Text download pdf


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

                                  5686

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                              May 13, 2019
                               ___________

Introduced  by  Sen. HOYLMAN -- 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 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-

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

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