S T A T E   O F   N E W   Y O R K
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                                    351
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by M. of A. JONES, DICKENS, LAVINE, J. RIVERA -- Multi-Spon-
   sored by -- M.  of A. COOK, SIMON -- read once  and  referred  to  the
   Committee on Real Property Taxation
 
 AN  ACT to amend the public health law and the real property tax law, in
   relation to authorizing real property taxing jurisdictions to grant  a
   tax  exemption  for  a primary residence purchased by a clinician in a
   clinician shortage area; and to amend the real property  tax  law,  in
   relation  to providing state aid to such jurisdictions for the savings
   granted by such exemption
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.    Legislative findings and intent. The legislature hereby
 finds that several communities  within  the  state,  particularly  those
 located  within  rural  areas, lack adequate access to clinicians. It is
 well established that ensuring the  sufficient  availability  of  physi-
 cians,  physician  assistants,  nurse  practitioners, and nurse midwives
 directly benefits the health of state residents, and the legislature has
 enacted several measures towards that end.
   Furthermore, the legislature finds that municipalities are often  best
 situated  to  evaluate  the needs of their communities. Therefore, it is
 the intent of the legislature to offer counties, cities, towns, villages
 and school districts the option to provide real property tax exemptions,
 should they determine that such an incentive  would  aid  in  attracting
 clinicians to areas currently underserved by the medical community.
   §  2.  Section 206 of the public health law is amended by adding a new
 subdivision 31 to read as follows:
   31. (A) THE COMMISSIONER SHALL BIENNIALLY DESIGNATE AND MAKE AVAILABLE
 A LIST OF DESIGNATED CLINICIAN SHORTAGE AREAS IN THE STATE. A DESIGNATED
 CLINICIAN SHORTAGE AREA SHALL BE A COUNTY OR OTHER SUB-COUNTY GEOGRAPHIC
 AREA DETERMINED BY THE COMMISSIONER TO BE IN SHORT SUPPLY OF  CLINICIANS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD04040-01-1

 A. 351                              2
 
 IN  PRIMARY  CARE  PRACTICE AND/OR ONE OR MORE MEDICAL SPECIALITIES. THE
 LIST SHALL INDICATE FOR EACH DESIGNATED CLINICIAN SHORTAGE AREA, IF  THE
 AREA  IS  IN  SHORT SUPPLY OF PRIMARY CARE PHYSICIANS, MEDICAL SPECIALTY
 PHYSICIANS  AND WHICH MEDICAL SPECIALTY IS IN SHORT SUPPLY IN THE DESIG-
 NATED SHORTAGE AREA,  PHYSICIAN  ASSISTANTS,  NURSE  PRACTITIONERS,  AND
 NURSE MIDWIVES.
   (B)  IN  ESTABLISHING DESIGNATED CLINICIAN SHORTAGE AREAS, THE COMMIS-
 SIONER, TO THE EXTENT PRACTICABLE,  SHALL  UTILIZE  CRITERIA  CONSISTENT
 WITH  THE  CRITERIA  UTILIZED  TO MAKE AWARDS FOR THE PHYSICIAN PRACTICE
 SUPPORT PROGRAM ESTABLISHED PURSUANT TO  PARAGRAPH  (E)  OF  SUBDIVISION
 FIVE-A OF SECTION TWENTY-EIGHT HUNDRED SEVEN-M OF THIS CHAPTER.
   (C)  FOR  THE  PURPOSES  OF  THIS  SUBDIVISION,  "MEDICAL SPECIALTY OR
 SPECIALTY AREA" SHALL MEAN THE BRANCH OR BRANCHES OF SPECIAL  COMPETENCE
 WITHIN  A  PHYSICIAN'S  MEDICAL  PRACTICE  AS EVIDENCED BY THEIR CERTIF-
 ICATION BY A SPECIALITY MEDICAL BOARD ACCEPTABLE TO THE COMMISSIONER.
   (D) FOR THE PURPOSES OF THIS SUBDIVISION,  "CLINICIAN"  SHALL  MEAN  A
 PHYSICIAN, PHYSICIAN ASSISTANT, NURSE PRACTITIONER, OR NURSE MIDWIFE.
   §  3. The real property tax law is amended by adding a new section 439
 to read as follows:
   § 439. REAL PROPERTY TAX EXEMPTIONS IN DESIGNATED  CLINICIAN  SHORTAGE
 AREA.  1.  A  MUNICIPAL  CORPORATION  OR SCHOOL DISTRICT MAY EXEMPT REAL
 PROPERTY PURCHASED BY A CLINICIAN FOR USE SOLELY AS HIS OR  HER  PRIMARY
 RESIDENCE, TO THE EXTENT PROVIDED IN THIS SECTION, FROM TAXATION BY SUCH
 MUNICIPAL CORPORATION OR SCHOOL DISTRICT IF THE CLINICIAN RESIDES IN AND
 HAS  AN OFFICE LOCATED WITHIN A CLINICIAN SHORTAGE AREA AS DESIGNATED BY
 THE COMMISSIONER OF HEALTH PURSUANT TO SUBDIVISION THIRTY-ONE OF SECTION
 TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW.  AFTER A PUBLIC  HEARING,  THE
 GOVERNING BODY OF A MUNICIPAL CORPORATION MAY ADOPT A LOCAL LAW, AND THE
 BOARD  OF  A  SCHOOL  DISTRICT,  OTHER THAN A SCHOOL DISTRICT SUBJECT TO
 ARTICLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION, TO GRANT
 THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION.
   2. EXEMPTIONS PROVIDED PURSUANT TO SUBDIVISION  ONE  OF  THIS  SECTION
 SHALL  ONLY  APPLY  TO REAL PROPERTY PURCHASED ON OR AFTER THE EFFECTIVE
 DATE OF THIS SECTION, AND THE SUBSEQUENT ENACTMENT OF  A  LOCAL  LAW  OR
 ADOPTION OF A RESOLUTION TO GRANT SUCH REAL PROPERTY TAX EXEMPTION.
   3.  ANY LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION ONE OF
 THIS SECTION SHALL ESTABLISH THE DURATION  AND  PERCENTAGE  OF  SUCH  AN
 EXEMPTION,  WHICH  SHALL EXCEED NEITHER A PERIOD OF FIVE YEARS NOR THIR-
 TY-FIVE PERCENT OF THE PROPERTY'S ASSESSED  VALUE.  SUCH  LOCAL  LAW  OR
 RESOLUTION  MAY  INCLUDE OTHER CONDITIONS OR RESTRICTIONS, INCLUDING BUT
 NOT LIMITED TO PROVISIONS REGARDING THE MAXIMUM VALUE OF ELIGIBLE  PROP-
 ERTY,  AT  THE  DISCRETION  OF THE PROMULGATING MUNICIPAL CORPORATION OR
 SCHOOL DISTRICT.
   4. A COPY OF SUCH LOCAL LAWS OR RESOLUTIONS SHALL BE  FILED  WITH  THE
 STATE  BOARD  AND  THE ASSESSOR FOR SUCH MUNICIPAL CORPORATION OR SCHOOL
 DISTRICT WHO PREPARES THE ASSESSMENT ROLL UPON WHICH THE TAXES  OF  SUCH
 MUNICIPAL CORPORATION OR SCHOOL DISTRICT ARE LEVIED.
   §  4. The real property tax law is amended by adding a new section 985
 to read as follows:
   § 985. EFFECT OF EXEMPTION IN DESIGNATED CLINICIAN SHORTAGE AREAS.  1.
 IN  A  MUNICIPAL  CORPORATION OR SCHOOL DISTRICT WHICH ELECTS TO PROVIDE
 THE REAL PROPERTY TAX EXEMPTION IN A DESIGNATED CLINICIAN SHORTAGE  AREA
 PURSUANT TO SECTION FOUR HUNDRED THIRTY-NINE OF THIS CHAPTER, THE AMOUNT
 OF  TAXES  TO BE LEVIED FOR ANY TAX YEAR OR SCHOOL YEAR, AS THE CASE MAY
 BE, SHALL BE DETERMINED WITHOUT REGARD TO THE FACT THAT STATE  AID  WILL
 BE  PAYABLE  PURSUANT TO THIS SECTION. IN ADDITION, THE TAX RATE FOR ANY

 A. 351                              3
 
 SUCH YEAR SHALL BE DETERMINED AS IF NO PARCELS ARE EXEMPT FROM  TAXATION
 PURSUANT  TO  SECTION FOUR HUNDRED THIRTY-NINE OF THIS CHAPTER. HOWEVER,
 THE TAX RATE SO DETERMINED SHALL BE  APPLIED  TO  THE  TAXABLE  ASSESSED
 VALUE  OF  EACH  PARCEL  AFTER ACCOUNTING FOR ALL APPLICABLE EXEMPTIONS,
 INCLUDING THE EXEMPTION AUTHORIZED BY SECTION FOUR  HUNDRED  THIRTY-NINE
 OF THIS CHAPTER.
   2.  THE TAX SAVINGS FOR EACH PARCEL RECEIVING THE EXEMPTION AUTHORIZED
 BY SECTION FOUR HUNDRED THIRTY-NINE OF THIS CHAPTER SHALL BE COMPUTED BY
 SUBTRACTING THE AMOUNT ACTUALLY  LEVIED  AGAINST  THE  PARCEL  FROM  THE
 AMOUNT THAT WOULD HAVE BEEN LEVIED IF NOT FOR THE EXEMPTION.
   3.  (A) THE TOTAL TAX SAVINGS DULY PROVIDED BY A MUNICIPAL CORPORATION
 OR SCHOOL DISTRICT PURSUANT TO THIS SECTION SHALL  BE  A  STATE  CHARGE,
 WHICH SHALL BE PAYABLE AS PROVIDED IN THIS SUBDIVISION.
   (B)  A  MUNICIPAL  CORPORATION  OR  SCHOOL  DISTRICT SEEKING STATE AID
 PURSUANT TO THIS SUBDIVISION SHALL SUBMIT AN APPLICATION THEREFOR TO THE
 COMMISSIONER. THE APPLICATION SHALL  INCLUDE  SUCH  INFORMATION  AS  THE
 COMMISSIONER SHALL REQUIRE.
   (C)  UPON  APPROVING  AN  APPLICATION  FOR  STATE AID PURSUANT TO THIS
 SUBDIVISION, THE COMMISSIONER SHALL COMPUTE AND CERTIFY THE AMOUNT PAYA-
 BLE TO A MUNICIPAL CORPORATION OR SCHOOL DISTRICT. SUCH STATE AID  SHALL
 BE  PAYABLE  UPON  THE  AUDIT  AND WARRANT OF THE STATE COMPTROLLER FROM
 VOUCHERS CERTIFIED AND APPROVED BY THE COMMISSIONER.
   § 5. This act shall take effect immediately and  shall  apply  to  tax
 years  beginning  on  or  after  the first of March next succeeding such
 effective date; or in the case of  municipal  taxing  authorities  which
 have  a  taxable status date other than March first established by char-
 ter, this act shall take effect with  the  first  establishment  of  the
 taxable  status of real property in the municipality next succeeding the
 effective date of this act.