S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    670
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  M.  of  A.  L. ROSENTHAL, TAYLOR, DE LA ROSA, GOTTFRIED,
   EPSTEIN, SEAWRIGHT -- Multi-Sponsored by -- M. of  A.  SIMON  --  read
   once and referred to the Committee on Cities
 
 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.
                                                            LBD00512-01-1

 A. 670                              2
 
   (B) NOTWITHSTANDING PARAGRAPH (A) OF THIS SUBDIVISION, VACANT OR ABAN-
 DONED  SHALL  NOT  INCLUDE  A COMMERCIAL STOREFRONT WHERE (I) THERE IS A
 VALID BUILDING PERMIT FOR REPAIR,  REHABILITATION,  OR  CONSTRUCTION  OF
 SUCH COMMERCIAL STOREFRONT AND THE OWNER COMPLETES THE REPAIR, REHABILI-
 TATION, OR CONSTRUCTION WITHIN ONE YEAR FROM THE DATE THE INITIAL PERMIT
 WAS  ISSUED, UNLESS THE OWNER ESTABLISHES THAT ADDITIONAL TIME IS NECES-
 SARY TO COMPLETE THE REPAIR,  REHABILITATION,  OR  CONSTRUCTION  OF  THE
 COMMERCIAL STOREFRONT IN A MANNER PROMULGATED BY THE COMMISSIONER; OR
   (II)  THE  OWNER  OR  LEASEHOLDER HAS FILED AN APPLICATION FOR, AND IS
 ACTIVELY SEEKING TO OBTAIN, AUTHORIZATION, PERMITS OR A LICENSE REQUIRED
 BY STATE OR LOCAL LAW PERMITTING THE LAWFUL USE  AND  OCCUPANCY  OF  THE
 COMMERCIAL STOREFRONT; OR
   (III) SUCH COMMERCIAL STOREFRONT COMPLIES WITH ALL PROVISIONS OF STATE
 AND  LOCAL  LAW, IS READY FOR OCCUPANCY, AND THE OWNER PROVIDES EVIDENCE
 SATISFACTORY TO THE DEPARTMENT THAT THE COMMERCIAL STOREFRONT IS ACTIVE-
 LY BEING OFFERED FOR SALE, LEASE, OR RENT. SATISFACTORY  EVIDENCE  SHALL
 INCLUDE, BUT IS NOT LIMITED TO, EVIDENCE THAT THE OWNER HAS HIRED A REAL
 ESTATE  AGENT  OR  OTHER  RENTAL  AGENT  WHO ADVERTISES AND PROMOTES THE
 COMMERCIAL STOREFRONT FOR RENT,  LEASE  OR  SALE,  OR  PROOF  THAT  SUCH
 COMMERCIAL  STOREFRONT  IS  OFFERED  FOR  SALE  ON  THE MULTIPLE LISTING
 SERVICE OR ANY OTHER COMPARABLE REAL ESTATE LISTING SERVICE.
   § 1351. IMPOSITION OF TAX. NOTWITHSTANDING ANY OTHER PROVISION OF THIS
 CHAPTER, OR OF ANY OTHER LAW, FOR TAXABLE YEARS BEGINNING ON  AND  AFTER
 JANUARY  FIRST, TWO THOUSAND TWENTY-TWO, AN ANNUAL TAX IS HEREBY IMPOSED
 ON EVERY TAXPAYER WHO IS THE OWNER OF A VACANT OR  ABANDONED  COMMERCIAL
 STOREFRONT  LOCATED  IN  A CITY WITH A POPULATION OF ONE MILLION OR MORE
 EQUAL TO ONE PERCENT  OF  THE  ASSESSED  VALUE  OF  THE  PROPERTY  WHICH
 INCLUDES SUCH VACANT OR ABANDONED COMMERCIAL STOREFRONT.
   §  1352.  RETURNS AND PAYMENT OF TAX. 1. EVERY TAXPAYER SUBJECT TO TAX
 UNDER THIS SECTION SHALL, ON OR BEFORE THE FIFTEENTH DAY  OF  THE  FIFTH
 MONTH  FOLLOWING THE CLOSE OF EACH OF ITS TAXABLE YEARS, MAKE AND FILE A
 RETURN WITH THE COMMISSIONER  SETTING  FORTH  SUCH  INFORMATION  AS  THE
 COMMISSIONER MAY PRESCRIBE. EVERY TAXPAYER WHICH CEASES TO BE SUBJECT TO
 THE  TAX  IMPOSED  BY THIS ARTICLE SHALL MAKE AND FILE A RETURN WITH THE
 COMMISSIONER ON THE DATE OF SUCH CESSATION, OR AT SUCH OTHER TIME  WHICH
 THE  COMMISSIONER  MAY REQUIRE, COVERING EACH TAXABLE YEAR OR PERIOD FOR
 WHICH NO RETURN WAS THERETOFORE FILED, SETTING FORTH SUCH INFORMATION AS
 THE COMMISSIONER MAY REQUIRE. EVERY TAXPAYER SHALL ALSO FILE SUCH  OTHER
 RETURNS AND FURNISH SUCH OTHER FACTS AND INFORMATION AS THE COMMISSIONER
 MAY REQUIRE IN THE ADMINISTRATION OF THIS ARTICLE.
   2. THE TAX IMPOSED BY SECTION THIRTEEN HUNDRED FIFTY-ONE OF THIS ARTI-
 CLE  SHALL BE PAYABLE TO THE COMMISSIONER IN FULL AT THE TIME THE RETURN
 IS REQUIRED TO BE FILED. SUCH TAX IMPOSED ON ANY TAXPAYER  WHICH  CEASES
 TO BE SUBJECT TO THE TAX IMPOSED BY THIS ARTICLE SHALL BE PAYABLE TO THE
 COMMISSIONER  AT  THE  TIME  THE  RETURN IS REQUIRED TO BE FILED AND ALL
 OTHER TAXES OF ANY SUCH TAXPAYER, WHICH PURSUANT TO  THE  PROVISIONS  OF
 THIS  SECTION  WOULD  OTHERWISE  BE  PAYABLE SUBSEQUENT TO THE TIME SUCH
 RETURN IS REQUIRED TO BE FILED, SHALL NEVERTHELESS BE  PAYABLE  AT  SUCH
 TIME.
   3.  THE  COMMISSIONER  MAY  GRANT  A  REASONABLE EXTENSION OF TIME FOR
 FILING A RETURN OR FOR PAYMENT OF A TAX IMPOSED BY  THIS  ARTICLE  UNDER
 SUCH CONDITIONS AS IT DEEMS JUST AND PROPER.
   §  1353.  DEPOSIT  AND DISPOSITION OF REVENUE. ALL TAXES, INTEREST AND
 PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER UNDER  THIS  ARTICLE
 SHALL BE DEPOSITED AND DISPOSED OF PURSUANT TO THE PROVISIONS OF SECTION
 ONE HUNDRED SEVENTY-ONE-A, AS SEPARATELY AMENDED BY CHAPTER FOUR HUNDRED

 A. 670                              3
 
 EIGHTY-ONE  AND FOUR HUNDRED EIGHTY-FOUR OF THE LAWS OF NINETEEN EIGHTY-
 ONE, OF THIS CHAPTER.
   §  1354.  GENERAL  POWERS OF THE COMMISSIONER.  THE COMMISSIONER SHALL
 HAVE THE POWER TO ADMINISTER AND ENFORCE THE TAX IMPOSED BY THIS ARTICLE
 AND THE COMMISSIONER IS AUTHORIZED TO MAKE SUCH RULES  AND  REGULATIONS,
 AND TO REQUIRE SUCH FACTS AND INFORMATION TO BE REPORTED, AS THE COMMIS-
 SIONER MAY DEEM NECESSARY TO ENFORCE THE PROVISIONS OF THIS ARTICLE.
   § 2. This act shall take effect immediately.