senate Bill S1202

2021-2022 Legislative Session

Directing the state board of real property tax services to conduct a study on real property tax saturation

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate

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

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view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 04, 2021 referred to real property taxation
delivered to assembly
passed senate
Feb 01, 2021 advanced to third reading
Jan 26, 2021 2nd report cal.
Jan 25, 2021 1st report cal.160
Jan 08, 2021 referred to local government


S1202 (ACTIVE) - Details

See Assembly Version of this Bill:
Law Section:
Real Property Taxation
Versions Introduced in 2019-2020 Legislative Session:

S1202 (ACTIVE) - Summary

Relates to directing the state board of real property tax services to conduct a study on real property tax saturation.

S1202 (ACTIVE) - Sponsor Memo

S1202 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2021-2022 Regular Sessions
                             I N  S E N A T E
                              January 8, 2021
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 AN ACT in relation to directing the state board  of  real  property  tax
   services  to  conduct  a  study  on  real property tax saturation; and
   providing for the repeal of such provisions upon expiration thereof

   Section 1. For purposes of this act, the term "real property tax satu-
 ration"  shall be considered a broad term that encompasses the impact of
 high percentages of tax exempt real property within  a  municipality  on
 the overall economic viability of the municipality.
   §  2.  The state board of real property tax services is authorized and
 directed to conduct a study on real property tax saturation. Such  study
 shall include, but not be limited to:
   (a)  the  percentage  of real property within each county of the state
 that is exempt from real property taxation;
   (b) an examination of each county within the top twentieth  percentile
 of  all counties for the highest percentage of real property exempt from
 taxation, such examination to include the impact  of  such  exempt  real
 property over the five year period preceding the study on:
   (i) the housing market in such counties, including new construction;
   (ii) the growth or loss of new small businesses in such counties;
   (iii) the growth or loss of new jobs in such counties;
   (iv) the population growth or loss of such counties;
   (v)  the  number  of  tax  exempt not-for-profit organizations in such
   (vi) the percentage of dedicated park land in such counties;
   (vii) any other information the board deems appropriate;
   (c) feasible revisions to real property tax policies,  procedures  and
 practices that have the potential to reduce the tax burden in properties
 within such counties that are subject to real property taxation; and

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


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