|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 16, 2021||referred to local government|
senate Bill S1814
Current Bill Status - In Senate Committee Local Government Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S1814 (ACTIVE) - Details
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
BILL NUMBER: S1814 SPONSOR: SKOUFIS TITLE OF BILL: An act to amend the real property tax law, in relation to assessment and taxation of lessees and users of certain tax exempt property PURPOSE OR GENERAL IDEA OF BILL: Relates to assessment and taxation of possessory interest of a private individual who operate on real property owned by the United States or the State of New York for business purposes. SUMMARY OF PROVISIONS: Section 1: Subdivision 12 of section 102 of the real property tax law 2 is amended by adding a new paragraph (j) to add possessory interest of a private lessee subject to real property taxation, expect where the use is by way of a concession which is available for the use of general public and is located in or adjacent to a public airport, park, market,
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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