NY State Senate Bill S49

Archive: Last 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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Actions

view actions (16)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 07, 2022	referred to real property taxation delivered to assembly passed senate
Jan 20, 2022	advanced to third reading
Jan 19, 2022	2nd report cal.
Jan 18, 2022	1st report cal.217
Jan 05, 2022	referred to local government returned to senate died in assembly
Mar 16, 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.154
Jan 06, 2021	referred to local government

Votes

view votes

Mar 7, 2022 - floor Vote

S49

floor

Aye

Nay

Absent

Excused

Abstained

Jan 18, 2022 - Local Government committee Vote

S49

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Mar 16, 2021 - floor Vote

S49

floor

Aye

Nay

Absent

Excused

Abstained

Jan 25, 2021 - Local Government committee Vote

S49

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Co-Sponsors

S49 (ACTIVE) - Details

See Assembly Version of this Bill:: A290
Law Section:: Real Property Tax Law
Laws Affected:: Add §431, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S6664
2013-2014: S1710, A7297
2015-2016: S5013, A2097
2017-2018: S874, A931
2019-2020: S2900, A49

S49 (ACTIVE) - Summary

Establishes a green development neighborhood tax exemption.

S49 (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S49

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to establishing a
green development neighborhood tax exemption

 
PURPOSE:

This legislation would allow a tax exemption for real property tax
exemption for a period of no longer than ten years if authorized by the
local municipality.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 creates the Green development home tax exemption which would
be a real property tax exemption for a period of no longer than ten
years as it relates to improvements in assessed value for green develop-
ment home communities. This section provides that such an incentive
shall be at local option.  This section further provides that such homes

shall be 1,2,3 story homes NGBS silver level certified by Home Inno-
vation Research Labs or better, or LEED silver.

Section 2 is the effective date.

 
JUSTIFICATION:

In order to facilitate growth in the green home market an incentive is
needed as these homes typically cost more than the average new home. In
order to qualify for this incentive a new home will have to meet specif-
ic National Association of Home Builders (NAHB) or Leadership in Energy
and Environmental Design (LEED).  Specific of these standards that these
homes will have to meet include but are not limited: protection of high
value vegetation, improved soil, low or no VOC finishes, rain barrels at
downspouts, recycled content building materials must be used as 2 major
components, built in recycling collection space, renewable energy sourc-
es per house, energy star rating of 3.0 or higher, low flow showers and
toilets, green certified products must be used. These are a few exam-
ples.

 
PRIOR LEGISLATIVE HISTORY:

S. 2900/A.64; Passed Senate in 2019

S. 6664 Passed Senate in 2012

S. 1710B Passed Senate in 2013 and 2014

S. 5013A Passed Senate in 2015 and 2016

S. 874 of 2017/2018; Passed Senate

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This act shall take effect on the one hundred twentieth day after it
shall have become a law. Effective immediately, the addition, amendment
and/or repeal of any rule or regulation necessary for the implementation
of this act on its effective date is authorized to be made on or before
such date.

S49 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    49
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- 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 establishing a
   green development neighborhood tax exemption

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 431 to read as follows:
   § 431. GREEN DEVELOPMENT NEIGHBORHOOD TAX EXEMPTION.   1. AS  USED  IN
 THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A)  "MUNICIPAL  CORPORATION"  MEANS ANY TOWN, CITY OR VILLAGE, EXCEPT
 FOR A CITY HAVING MORE THAN ONE MILLION INHABITANTS.
   (B) "APPLICANT" MEANS ANY PERSON OBLIGATED TO PAY REAL PROPERTY  TAXES
 ON  THE  PROPERTY  FOR WHICH AN EXEMPTION FROM REAL PROPERTY TAXES UNDER
 THIS SECTION IS SOUGHT.
   (C) "CERTIFIED SILVER" SHALL MEAN (I) NGBS SILVER LEVEL  CERTIFIED  BY
 HOME  INNOVATION  RESEARCH  LABS  AT  A  PERFORMANCE  LEVEL OF SILVER OR
 BETTER, OR (II) LEED FOR NEW CONSTRUCTION CERTIFIED SILVER OR BETTER.
   (D)  "GREEN  DEVELOPMENT  NEIGHBORHOOD"  SHALL  MEAN  A   SUBDIVISION,
 CONSISTING OF NEW ONE, TWO OR THREE FAMILY RESIDENCES THAT IS (A) EITHER
 A  NGBS  GREEN  CERTIFIED LAND DEVELOPMENT OR LEED-ND CERTIFIED, AND (B)
 SUBJECT TO DEED RESTRICTIONS OR OTHER COVENANTS RUNNING  WITH  THE  LAND
 WHICH REQUIRE ALL RESIDENCES WITHIN THE SUBDIVISION TO BE CONSTRUCTED SO
 AS TO BE CERTIFIED SILVER OR BETTER.
   (E)  "NGBS  GREEN  CERTIFIED  LAND  DEVELOPMENT" SHALL MEAN A NATIONAL
 GREEN BUILDING STANDARD GREEN SUBDIVISION WITH A CERTIFICATION ISSUED BY
 HOME INNOVATION RESEARCH LABS.
   (F) "LEED" SHALL MEAN THE UNITED STATES GREEN BUILDING COUNCIL LEADER-
 SHIP IN ENERGY AND ENVIRONMENTAL DESIGN RATING SYSTEM.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00655-01-1

 S. 49                               2
 
   (G) "RESIDENCE" SHALL MEAN A ONE,  TWO  OR  THREE  FAMILY  RESIDENTIAL
 STRUCTURE.
   (H) "LEED-ND" SHALL MEAN LEED FOR NEIGHBORHOOD DEVELOPMENT.
   (I) "NGBS" SHALL MEAN THE NATIONAL GREEN BUILDING STANDARD AS APPROVED
 BY THE AMERICAN NATIONAL STANDARDS INSTITUTE.
   (J)  "PERSON"  MEANS  AN  INDIVIDUAL,  CORPORATION,  LIMITED LIABILITY
 COMPANY, PARTNERSHIP, ASSOCIATION, AGENCY,  TRUST,  ESTATE,  FOREIGN  OR
 DOMESTIC GOVERNMENT OR SUBDIVISION THEREOF, OR OTHER ENTITY.
   2. (A) THE LOCAL LEGISLATIVE BODY OF ANY MUNICIPAL CORPORATION MAY, BY
 LOCAL  LAW,  PROVIDE FOR THE EXEMPTION OF REAL PROPERTY FROM TAXATION AS
 PROVIDED IN THIS SECTION, PROVIDED THE GOVERNING BOARD OF SUCH MUNICIPAL
 CORPORATION, AFTER CONDUCTING A PUBLIC  HEARING,  ADOPTS  A  LOCAL  LAW,
 ORDINANCE OR RESOLUTION PROVIDING THEREFOR.  UPON THE ADOPTION OF SUCH A
 LOCAL  LAW,  THE  COUNTY  IN WHICH SUCH MUNICIPAL CORPORATION IS LOCATED
 MAY, BY LOCAL LAW, AND ANY SCHOOL DISTRICT, ALL  OR  PART  OF  WHICH  IS
 LOCATED  IN  SUCH MUNICIPAL CORPORATION, MAY, BY RESOLUTION, EXEMPT SUCH
 PROPERTY FROM ITS TAXATION IN THE SAME MANNER AND TO THE SAME EXTENT  AS
 SUCH  MUNICIPAL  CORPORATION.    UPON  THE ADOPTION OF SUCH A LOCAL LAW,
 RESIDENTIAL AND COMMON AREA REAL PROPERTY  WITHIN  A  GREEN  DEVELOPMENT
 NEIGHBORHOOD  MEETING THE REQUIREMENTS OF PARAGRAPH (B) OF THIS SUBDIVI-
 SION SHALL HAVE A MAXIMUM EXEMPTION FROM TAXATION AND SPECIAL AD VALOREM
 LEVIES TO THE EXTENT OF ANY INCREASE IN ASSESSED  VALUE  RESULTING  FROM
 THE  CONSTRUCTION  OF  A GREEN DEVELOPMENT NEIGHBORHOOD.  SUCH LOCAL LAW
 SHALL PROVIDE FOR THE PERCENTAGE OF SUCH EXEMPTION  AND  THE  PERIOD  OF
 TIME  DURING WHICH SUCH EXEMPTION SHALL CONTINUE, BUT IN NO EVENT LONGER
 THAN TEN YEARS FOR EACH PARCEL WHICH APPLIES FOR SUCH EXEMPTION.
   (B) UPON OBTAINING A LEED-ND CERTIFICATION  OR  NGBS  GREEN  CERTIFIED
 LAND  DEVELOPMENT  CERTIFICATION,  A  DEVELOPER  SHALL FILE WITH THE TAX
 ASSESSOR OF THE ASSESSING UNIT A COPY  OF  SUCH  CERTIFICATION  TOGETHER
 WITH  A  MAP OF THE SUBDIVISION AND EVIDENCE THAT ALL OF THE RESIDENTIAL
 PARCELS WITHIN THE SUBDIVISION  ARE  SUBJECT  TO  DEED  RESTRICTIONS  OR
 COVENANTS   RUNNING  WITH  THE  LAND  WHICH  REQUIRE  RESIDENCES  TO  BE
 CONSTRUCTED SO AS TO BE CERTIFIED SILVER OR BETTER. INDIVIDUAL  RESIDEN-
 TIAL PARCELS WITHIN THE SUBDIVISION SHALL BE ENTITLED TO A TAX EXEMPTION
 AS  PROVIDED  IN  THE LOCAL LAW OR RESOLUTION UPON SUBMISSION TO THE TAX
 ASSESSOR OF DOCUMENTATION THAT THE CONSTRUCTION IS CERTIFIED  SILVER  OR
 BETTER.   COMMON AREA AND VACANT PARCELS WITHIN THE SUBDIVISION SHALL BE
 EXEMPT AS PROVIDED IN THE LOCAL LAW OR RESOLUTION UPON SUBMISSION OF THE
 CERTIFICATION AND MAP TO THE ASSESSOR BY THE DEVELOPER.
   (C) AN EXEMPTION UNDER THIS SECTION SHALL BE GRANTED ONLY UPON  APPLI-
 CATION  BY  THE  OWNER OF SUCH REAL PROPERTY ON A FORM PRESCRIBED BY THE
 COMMISSIONER. SUCH APPLICATION SHALL BE FILED WITH THE ASSESSOR  OF  THE
 MUNICIPAL  CORPORATION OR COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR
 TAXATION ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNIC-
 IPAL CORPORATION OR COUNTY.
   (D) IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO  AN
 EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
 TION AND SUCH REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION AND
 SPECIAL  AD  VALOREM  LEVIES AS PROVIDED IN THIS SECTION COMMENCING WITH
 THE ASSESSMENT ROLL PREPARED AFTER THE TAXABLE STATUS DATE FOLLOWING THE
 SUBMISSION OF AN APPLICATION TO THE ASSESSOR. THE ASSESSED VALUE OF  ANY
 EXEMPTION  GRANTED  PURSUANT  TO  THIS  SECTION  SHALL BE ENTERED BY THE
 ASSESSOR ON THE ASSESSMENT ROLL WITH  THE  TAXABLE  PROPERTY,  WITH  THE
 AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.

 S. 49                               3
 
   (E)  NO  SUCH  EXEMPTION SHALL BE GRANTED UNLESS CONSTRUCTION OF RESI-
 DENCES WITHIN A GREEN DEVELOPMENT NEIGHBORHOOD WAS COMMENCED  SUBSEQUENT
 TO THE DATE ON WHICH THE MUNICIPAL CORPORATION'S LOCAL LAW TOOK EFFECT.
   § 2. This act shall take effect on the one hundred twentieth day after
 it  shall have become a law. Effective immediately, the addition, amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation of this act on its effective date are authorized to be made on or
 before such date.

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The New York State Senate

senate Bill S49

Sponsored By

Archive: Last Bill Status - Passed Senate

Your Voice

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Votes

Mar 7, 2022 - floor Vote

Floor Vote: Mar 7, 2022

Jan 18, 2022 - Local Government committee Vote

Local Government Committee Vote: Jan 18, 2022

Mar 16, 2021 - floor Vote

Floor Vote: Mar 16, 2021

Jan 25, 2021 - Local Government committee Vote

Local Government Committee Vote: Jan 25, 2021

Co-Sponsors

S49 (ACTIVE) - Details

S49 (ACTIVE) - Summary

S49 (ACTIVE) - Sponsor Memo

S49 (ACTIVE) - Bill Text download pdf

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Archive: Last Bill Status - Passed Senate

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Votes

Mar 7, 2022 - floor Vote

Floor Vote: Mar 7, 2022

Jan 18, 2022 - Local Government committee Vote

Local Government Committee Vote: Jan 18, 2022

Mar 16, 2021 - floor Vote

Floor Vote: Mar 16, 2021

Jan 25, 2021 - Local Government committee Vote

Local Government Committee Vote: Jan 25, 2021

Co-Sponsors

S49 (ACTIVE) - Details

S49 (ACTIVE) - Summary

S49 (ACTIVE) - Sponsor Memo

S49 (ACTIVE) - Bill Text download pdf

Comments

Related Recent Legislation

Related Issues

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