senate Bill S2005

2021-2022 Legislative Session

Relates to imposing a commercial vacancy tax

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 16, 2021 referred to investigations and government operations

Co-Sponsors

S2005 (ACTIVE) - Details

See Assembly Version of this Bill:
A670
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add Art 30-C §§1350 - 1354, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S5166, A8231

S2005 (ACTIVE) - Summary

Imposes a commercial vacancy tax on vacant or abandoned commercial storefronts located in a city with a population of one million or more of one percent of the assessed value of the property.

S2005 (ACTIVE) - Sponsor Memo

S2005 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2005
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2021
                                ___________
 
 Introduced  by Sens. JACKSON, SALAZAR -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 AN  ACT to amend the tax law, in relation to the imposition of a commer-
   cial vacancy tax
 
   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 article 30-C to read
 as follows:
 
                               ARTICLE 30-C
                          COMMERCIAL VACANCY TAX
 SECTION 1350. DEFINITIONS.
         1351. IMPOSITION OF TAX.
         1352. RETURNS AND PAYMENT OF TAX.
         1353. DEPOSIT AND DISPOSITION OF REVENUE.
         1354. GENERAL POWERS OF THE COMMISSIONER.
   §  1350. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   1. "COMMERCIAL STOREFRONT" MEANS AREA WITHIN A BUILDING  THAT  MAY  BE
 INDIVIDUALLY LEASED OR RENTED FOR THE PURPOSE OF CARRYING ON OR EXERCIS-
 ING ANY TRADE, BUSINESS, PROFESSION, VOCATION OR COMMERCIAL ACTIVITY.
   2.  (A)  "VACANT  OR  ABANDONED"  MEANS  A COMMERCIAL STOREFRONT WHICH
 EITHER (I) IS UNOCCUPIED  AND  UNSECURED;  OR  (II)  IS  UNOCCUPIED  AND
 SECURED  BY  BOARDING OR OTHER SIMILAR MEANS; OR (III) IS UNOCCUPIED AND
 UNSAFE AS DEFINED IN THE BUILDING CODE OF THE  MUNICIPALITY  WHERE  SUCH
 COMMERCIAL STOREFRONT IS LOCATED; OR (IV) IS UNOCCUPIED AND HAS MULTIPLE
 CODE  VIOLATIONS  OF  THE  BUILDING  CODE OF THE MUNICIPALITY WHERE SUCH
 COMMERCIAL STOREFRONT IS LOCATED; OR (V) HAS BEEN  UNOCCUPIED  FOR  OVER
 SIX MONTHS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00512-01-1

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