Assembly Bill A198

2023-2024 Legislative Session

Relates to imposing a commercial vacancy tax

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A198 (ACTIVE) - Details

See Senate Version of this Bill:
S339
Current Committee:
Assembly Cities
Law Section:
Tax Law
Laws Affected:
Add Art 30-C §§1350 - 1354, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A8231, S5166
2021-2022: A670, S2005

2023-A198 (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.

2023-A198 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    198
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by M. of A. L. ROSENTHAL, TAYLOR, SEAWRIGHT, EPSTEIN, DINOW-
   ITZ -- read once and referred to the Committee on Cities
 
 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.
                                                            LBD00680-01-3
              

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