senate Bill S60

2023-2024 Legislative Session

Directing the state board of real property tax services to conduct a study on real property tax saturation

download bill text pdf

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Current 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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view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 25, 2023 referred to real property taxation
delivered to assembly
passed senate
Jan 23, 2023 advanced to third reading
Jan 18, 2023 2nd report cal.
Jan 17, 2023 1st report cal.135
Jan 04, 2023 referred to local government


S60 (ACTIVE) - Details

See Assembly Version of this Bill:
Law Section:
Real Property Taxation
Versions Introduced in Other Legislative Sessions:
2019-2020: S5312
2021-2022: S1202, A6227

S60 (ACTIVE) - Summary

Relates to directing the state board of real property tax services to conduct a study on real property tax saturation.

S60 (ACTIVE) - Sponsor Memo

S60 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2023-2024 Regular Sessions
                             I N  S E N A T E
                              January 4, 2023
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 AN ACT in relation to directing the state board  of  real  property  tax
   services  to  conduct  a  study  on  real property tax saturation; and
   providing for the repeal of such provisions upon expiration thereof
   Section 1. For purposes of this act, the term "real property tax satu-
 ration"  shall be considered a broad term that encompasses the impact of
 high percentages of tax exempt real property within  a  municipality  on
 the overall economic viability of the municipality.
   §  2.  The state board of real property tax services is authorized and
 directed to conduct a study on real property tax saturation. Such  study
 shall include, but not be limited to:
   (a)  the  percentage  of real property within each county of the state
 that is exempt from real property taxation;
   (b) an examination of each county within the top twentieth  percentile
 of  all counties for the highest percentage of real property exempt from
 taxation, such examination to include the impact  of  such  exempt  real
 property over the five year period preceding the study on:
   (i) the housing market in such counties, including new construction;
   (ii) the growth or loss of new small businesses in such counties;
   (iii) the growth or loss of new jobs in such counties;
   (iv) the population growth or loss of such counties;
   (v)  the  number  of  tax  exempt not-for-profit organizations in such
   (vi) the percentage of dedicated park land in such counties;
   (vii) any other information the board deems appropriate;
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
 S. 60                               2


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