senate Bill S1814

2021-2022 Legislative Session

Relates to assessment and taxation of lessees and users of certain tax exempt property

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Local Government 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 16, 2021 referred to local government

Co-Sponsors

S1814 (ACTIVE) - Details

See Assembly Version of this Bill:
A6849
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§102 & 402, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: A9902
2019-2020: S1679, A10373

S1814 (ACTIVE) - Summary

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

S1814 (ACTIVE) - Sponsor Memo

S1814 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1814
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2021
                                ___________
 
 Introduced  by  Sens. SKOUFIS, BIAGGI, KRUEGER -- read twice and ordered
   printed, and when printed to be committed to the  Committee  on  Local
   Government
 
 AN ACT to amend the real property tax law, in relation to assessment and
   taxation of lessees and users of certain tax exempt property

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 12 of section 102 of the real property tax  law
 is amended by adding a new paragraph (j) to read as follows:
   (J)  THE  POSSESSORY  INTEREST OF A PRIVATE LESSEE OR CONTRACTOR WHICH
 USES REAL PROPERTY OWNED BY THE UNITED STATES OR THE STATE OF NEW  YORK,
 EXCEPT  REAL  PROPERTY  OWNED  BY PUBLIC AUTHORITIES, WHERE THE PROPERTY
 WOULD BE SUBJECT TO REAL PROPERTY TAXATION IF OWNED BY  SUCH  LESSEE  OR
 CONTRACTOR,  EXCEPT  WHERE  THE  USE  IS BY WAY OF A CONCESSION WHICH IS
 AVAILABLE FOR THE USE OF THE GENERAL PUBLIC AND IS LOCATED IN  OR  ADJA-
 CENT  TO A PUBLIC AIRPORT, PARK, MARKET, FAIRGROUND, ROAD, PIER, MARINA,
 RAILROAD, BUSLINE, SUBWAY OR SIMILAR PROPERTY WHICH IS AVAILABLE FOR THE
 USE OF THE GENERAL PUBLIC.
   § 2. The section heading and subdivision 1 of section 402 of the  real
 property tax law are amended to read as follows:
   United  States  or  state  property  held  under LEASE OR contract [of
 sale].  1.  Whenever the legal title of real property is in  the  United
 States,  or  in  the  state  of  New  York,  but  the use, occupation or
 possession thereof is in a person, partnership,  association  or  corpo-
 ration, OR HIS OR ITS SUCCESSOR IN INTEREST, under a LEASE, contract [of
 sale],  OPTION  or other agreement [whereby a right to acquire the prem-
 ises through an option, a first privilege or a first refusal is granted,
 or whereby upon one or more payments the legal title thereto is to be or
 may be acquired by  such  person,  partnership,  association  or  corpo-
 ration],  SUCH  THAT  THE INTEREST IS A POSSESSORY INTEREST DESCRIBED IN
 PARAGRAPH (J) OF SUBDIVISION TWELVE OF SECTION ONE HUNDRED TWO  OF  THIS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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