senate Bill S83

2021-2022 Legislative Session

Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations 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 06, 2021 referred to investigations and government operations

Co-Sponsors

S83 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1201-f, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S5686

S83 (ACTIVE) - Summary

Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises.

S83 (ACTIVE) - Sponsor Memo

S83 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    83
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to enabling any city  having  a
   population  of  one  million  or  more  to impose and collect taxes on
   vacant ground floor commercial premises
 
   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 section 1201-f to
 read as follows:
   § 1201-F.  COMMERCIAL  VACANCY  TAX.  (A)  NOTWITHSTANDING  ANY  OTHER
 PROVISION  OF  LAW  TO THE CONTRARY, ANY CITY HAVING A POPULATION OF ONE
 MILLION OR MORE IS HEREBY AUTHORIZED AND EMPOWERED TO  ADOPT  AND  AMEND
 LOCAL  LAWS  IMPOSING IN ANY SUCH CITY A TAX SUCH AS THE LEGISLATURE HAS
 OR WOULD HAVE THE POWER AND AUTHORITY TO  IMPOSE  ON  ANY  GROUND  FLOOR
 COMMERCIAL  PREMISES THAT HAVE BEEN VACANT FOR A PERIOD OF NOT LESS THAN
 SIX MONTHS. THE TAX ON SUCH  VACANT  GROUND  FLOOR  COMMERCIAL  PREMISES
 SHALL  BE  MEASURED  AS  DETERMINED  AND CALCULATED IN ACCORDANCE WITH A
 FORMULA OR FORMULAS SET FORTH IN ANY SUCH LOCAL LAW, PROVIDED  THAT  ANY
 SUCH TAX SHALL NOT EXCEED TWO THOUSAND DOLLARS PER SQUARE FOOT ANNUALLY.
 ANY  SUCH  LOCAL LAW MAY IMPOSE SUCH TAX AT DIFFERENT RATES IN DIFFERENT
 GEOGRAPHICAL AREAS OF ANY SUCH CITY. SUCH TAX SHALL BE  IMPOSED  ON  THE
 OWNER OF SUCH PREMISES.
   (B)  ANY  SUCH LOCAL LAW SHALL DEFINE THE MEANING OF THE TERM VACANCY,
 PROVIDED THAT GROUND FLOOR COMMERCIAL PREMISES THAT ARE NOT OCCUPIED  BY
 A  TENANT,  BUT  FOR  WHICH CONSTRUCTION DOCUMENTS FOR THE ALTERATION OR
 RENOVATION OF SUCH PREMISES HAVE  BEEN  FILED  WITH  THE  DEPARTMENT  OF
 BUILDINGS  OF  ANY  SUCH CITY, OR ARE LOCATED IN REAL PROPERTY FOR WHICH
 CONSTRUCTION DOCUMENTS FOR THE ALTERATION OR  RENOVATION  OF  SUCH  REAL
 PROPERTY  HAVE  BEEN  FILED WITH THE DEPARTMENT OF BUILDINGS OF ANY SUCH
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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