December 15, 2004
The Honorable Sheldon Silver
Dear Speaker Silver:
I am pleased to submit the 2004 Annual Report of the Assembly Standing Committee on Real Property Taxation. This was a busy year for the Committee, with a wide range of challenging issues and diverse legislation to consider.
This year, as in the past, the Committee was immersed in budget negotiations. The two key 2004 budget issues of particular interest to the Real Property Taxation Committee were: increasing the real property recording fee; and the Governor’s proposal to implement a personal income tax credit to homeowners in school districts that adhere to a state-mandated spending cap. I am pleased that with your leadership and the assistance of Dean Fuleihan we were successful in implementing the Committee position on each of these budget issues. The revenues generated by the real property transfer recording fees will aid in sustaining the costs of services the Office of Real Property Services provides to local taxing jurisdictions. The proposed STAR income tax credit with its attached state-mandated caps was successfully rejected; thereby allowing school districts to maintain the control they require to address the educational needs of students and their parents.
In 2004 the Committee met thirteen times and acted on over 220 bills. We reviewed and reported proposed legislation in a variety of areas including, general administration, exemption administration, and jurisdiction specific (local) legislation. In addition to our daily legislative responsibilities, the Committee worked closely with the New York State Office of Real Property Services (NYS ORPS) to promote informed and responsible legislation. Other notable issues that the Committee embarked on this year were in relation to:
In 2005, the Committee will focus on assessment procedures - particularly in New York City - examining current exemption practices in relation to economic and residential development, ascertain a means by which to codify a statewide volunteer fire-fighters/ambulance exemption, and continue to explore viable options to reduce cash-flow problems that are related to real property tax delinquencies and delayed State STAR reimbursement.
I have greatly enjoyed working with the Real Property Tax Committee members. Their knowledge and enthusiasm was instrumental in making this a pleasant and productive year. I look forward to another productive year.
Real Property Taxation Committee
2004 STANDING COMMITTEE ON
REAL PROPERTY TAXATION
Brian M. Mc Laughlin, CHAIRPERSON
MEMBERS of the COMMITTEE
James F. Brennan
Alexander J. Gromack
Joan K. Christensen
Annette M. Robinson
William F. Boyland
Aileen M. Gunther
Sandra Lee Wirth - Ranking
Bernard H. Bryan, Legislative Coordinator
Anthony S. Cantore, Legislative Counsel
Karen Smeaton, Legislative Analyst
Anne Rua, Committee Clerk
Mona Carter, Program and Counsel Secretary
|TABLE OF CONTENTS|
I. GENERAL ADMINISTRATIVE
Assembly Bill A. 10844 (Chapter 85) streamlines the financial disclosure requirements for certain assessors.
This legislation was developed to address concerns expressed by the assessing community but balanced by the public’s need to know. The Assembly, Senate, and elements of the assessing community worked hard to negotiate and strike a balance between providing sufficient public assess to information needed to reasonably prevent improprieties and abuses by assessors without fostering abusive and needlessly intrusive statutory mandates on those serving as assessors for local government.
With the enactment of this legislation only larger assessing units those will a population of 50,000 or more, as well as municipalities that have opted to adhere to the Real Property Tax Laws governing Article 18 will be required to file the a financial disclosure form. All other assessors, except those earning less than $20,000 in the aggregate, will be required to file an annual statement of disclosure. (Assessors earning less than $20,000 in said profession are exempt). The annual statement of disclosure is an abbreviated format of the financial disclosure form and is much less intrusive than the financial disclosure form. Primarily, the statement of disclosure form has 8 basic questions. The eight questions pertain to the following:
Historical Note: In 2003, Chapter 548 was enacted that required all assessors to file a financial disclosure starting in 2004. The intent of the legislation was to provide the public with enough information about an assessor as to ensure that they were not abusing their position.
Assembly Bill A. 11749 (Chapter 502) extends the provisions of Chapter 150 of the Laws of 2003 which authorized a 2% annual cap/limitation on the fluctuation of the base proportion for municipalities which have adopted the Homestead/Non-Homestead (pursuant to RPTL §1903) in Suffolk County (i.e. Town of Islip). For the 2004-2005 and 2005-2006 assessment rolls, the maximum allowable adjustment in the base proportion for such taxing jurisdiction(s) will be 2% per year.
This legislation is needed to transition residential homeowners from the negative impact caused by a substantial shift in their real property assessments. Such a shift would generate an unprecedented sudden and substantial increase on residential property taxes included in the Homestead Class.
Assembly bill A. 10388 (Chapter 652) clarifies that a taxpayer receiving a corrected real property tax bill will not incur any additional interest if said tax obligation is paid within eight days of the date of mailing of the corrected tax bill. In instances where the warrant date is farther out than the eight day period that date will be the applicable date for the interest free period.
This legislation is designed to make the collection process more consumer friendly by clarifying exactly when interest will be attached to a tax bill. It is another means by which to make the real property assessment and taxation process transparent.
As a general rule, the New York State Office of Real Property Services (ORPS) will regularly submit legislation (a/k/a departmental bills) that they believe will enhance and/or streamline the assessing process in New York State. This year the Legislature working closely with the staff at ORPS, passed four departmental bills that we believe will enhance the administrative process for assessing units throughout New York State. Below is a brief summary of these bills:
Assembly Bill A. 10835 (Chapter 733) amends Sections 301, 302, 489-c, & 489-cc of the Real Property Tax Law (RPTL) by relating to the date in which property is valued (to include special franchise properties and railroad "ceilings" properties), changing the valuation date from January 1 to July 1. It is believed that by setting the valuation date back to July, it will allow for more accurate data collection and thus more accurate assessment rolls.
Assembly Bill A. 10836 (Chapter 685) amends Section 1218 of the RPTL relating to apportionment of county, school, village, and special franchises where a judicial proceeding has directed that the State equalization rate be adjusted. Basically, this bill clarifies that when an equalization rate is revised as a result of a court order, the affected taxing jurisdictions must recalculate the levy and re-apportion the taxes accordingly - to include the taxing liabilities of special franchises.
Assembly Bill A. 10838 (Chapter 655) amends Section 1573 of the RPTL establishing that Annual Aid (currently referenced as annual reassessment aid) awarded to assessing units for maintenance of the real property tax administration will remain at $5 per parcel (next year it is slated to be reduced to $3 per parcel). In addition this bill would sunset Triennial Aid ($5 per parcel once every three years under lesser assessment standards) in 2008 vs. the scheduled sunset of 2009 and clarifies that if Triennial Aid is received by a taxing jurisdiction, they cannot receive annual aid.
Assembly Bill A. 10839 (Chapter 654) streamlines the process for apportioning taxes where two or more assessing units in a county are at the same level of assessment. Basically, when the State Board has issued the same equalization rate for two (or more) assessing units in a county, the county can combine the units and apportion the taxes accordingly; thereby, eliminating the need for individual calculation and certification.
Assembly Bill A. 9418 (Chapter 469) amends Chapter 484 of the Laws of 2002. This legislation clarifies that the cooperative apartment corporation must inform the eligible tenant-stockholder in writing of the full value of the STAR exemption and provides the calculation detailing the manner in which the applicable STAR credit was determined for said tenant-stockholder. This statute specifies that the cooperative apartment corporation must credit the tenant-stockholder within the assessment cycle in which the benefit was issued. The cooperative apartment corporation must apply the STAR credit in one of three ways during the current assessment cycle, they are:
This legislation was needed to alleviate any confusion and ensure cooperative apartment homeowners, especially senior homeowners, that they are receiving the STAR benefit to which they are entitled and which is required by law.
1. Assembly Bills A. 7250 (Chapter 395), A. 7443 (Chapter 464), A. 9684 (Chapter 341), A. 10815 (Chapter 705), and A. 11355 (Chapter 708) extend the authorization to permit (after adoption by the local taxing jurisdiction and/or school district, where applicable) a partial real property tax exemption for members of incorporated volunteer fire companies, fire departments, and incorporated volunteer ambulance services in Lewis, Cattaraugus, Oneida, Schenectady, and Schoharie Counties. The volunteer firefighter/ambulance worker exemption allows a 10% reduction on the assessed value on the volunteers’ primary residence, not to exceed $3000 times the latest state equalization rate. The partial real property tax exemption applies to city, village, town, part town, special district or county taxes and except for Oneida County, school taxes. [(refer to RPTL §§466-c & 466-e), &
With the adoption of above referenced legislation, taxing jurisdictions in 19 counties are now permitted to adopt local legislation that will provide volunteer firefighters and ambulance workers a partial reduction on the assessed value of the volunteer’s primary residence. The 19 counties are: Cattaraugus, Chautauqua, Columbia, Dutchess, Erie, Lewis, Nassau, Niagara, Oneida, Orleans, Oswego, Putnam, Rockland, Schenectady, Schoharie, Steuben, Suffolk, Westchester, and Wyoming.
2. Assembly Bills A. 9333 (Chapter 9), A. 9657 (Chapter 399), and A. 10213 (Chapter 719) amend the partial real property tax exemption afforded volunteer firefighters and ambulance workers (refer to RTPL §§466-c & 466-d) in Suffolk Westchester and Nassau Counties by eliminating the cap. The cap has proven to be too restrictive in these counties and does not provide eligible volunteers with the intended tax savings (many volunteers saw a savings of less than ten dollars). With the enactment of this legislation, volunteer firefighters and ambulance workers that qualify will realize a full 10% reduction on the assessed value of their primary residence for real property taxation purposes.
3. Assembly bill A. 10038B (Chapter 648) clarifies that the partial real property tax exemption afforded eligible volunteer firefighters and ambulance workers in Suffolk County also encompasses such volunteers who own cooperative residential apartments. This legislation also stipulates the manner in which the apartment owner will be credited for said exemption by the cooperative corporation.
The original bill does not preclude (refer to A. 10672A) cooperative apartment units from the exemption. Nonetheless, assessors throughout Suffolk County were questioning whether such residential ownership qualified the owner/volunteer for the partial exemption. Therefore, to eliminate any confusion both on eligibility and implementation, as well as to substantiate the original intent of the volunteer firefighters and ambulance workers partial exemption, it was deemed appropriate to amend the original statute. (Refer to L. 2002, c. 450).
Assembly Bill A. 6256B (Chapter 188) authorizes the Assessor of the City of Albany to accept a retro-active tax exemption application pursuant to Real Property Tax Law Section 404 for the 2002 assessment roll from the Albany Port District Commission.
The Albany Port District Commission was created to improve marine transportation in New York State in 1925. As such the Commission has been treated as an agency of the State and thus exempt from real property taxation. In 2002 the Albany Port District Commission acquired three additional parcels. Acquisition of these properties transpired after the taxable status date. As the assessor did not have the authority to make them tax exempt after the taxable status date, the property was assessed at full value and taxed accordingly. This legislation merely allows the 2002 tax roll to accurately reflect the exempt status of said properties while authorizing the tax collection unit to cancel taxes, fines, penalties, or interest that transpired as a result of the taxable status.
Assembly Bill A. 6329 (Chapter 364) subjects all State land in Putman County that is acquired for public use, to taxation, exclusive of improvements. The State land becomes subject to taxation in January of 2007.
As a general rule land owned by the State of New York is exempt from taxation (refer to RPTL §404). However, exceptions are granted in situations where it can be determined that such an exemption places a substantial hardship on the community/county. In Putnam County, the justification stems from the fact that the State owns over a hundred parcels encompassing over ten-thousand acres that is dedicated for public use (i.e. parks, recreational areas). The value of these parcels in estimated to be between $1.2 million and $1.5 million.
Assembly Bill A. 9494B (Chapter 412) extends the railroad transitional aid pursuant to RPTL §489-w to municipalities and school districts within Orange and Rockland that had a sudden loss of real property tax revenue as a result of acquisition, lease, or sublease of these properties by a Public Authority. In order for these properties to be eligible for State transitional aid the acquisition, lease, or sublease of said railroad properties must have taken place in 2003.
This legislation will rectify an unfair situation by providing a means by which Port Jervis Line municipalities and school districts can temporarily access the transitional aid that would otherwise been available if the MNR - a public authority - had not subleased the Port Jervis Rail Line in 2003.
Historical Note: Chapter 698 of the Laws of 2002 enacted the New York State Rail Infrastructure Investment Act of 2002. This law amended the Real Property Tax Law to reduce the tax burden on rail property throughout New York State and provide a temporary transitional aid to municipalities and school districts to offset revenue losses. During the calculation of the total transitional aid payable for the 10 years of state assistance provided under the law, the Port Jervis Line was included in this statewide calculation, as it was leased and operated by Norfolk Southern Railroad, and would have been eligible for railroad tax ceiling reductions. However, the transitional adjustment aid authorized under the Rail Infrastructure Investment Act is no longer available on the Port Jervis Line as a result of the sublease by MNR.
Assembly Bill A. 2414 (Chapter 550) authorizes the City of Syracuse and its school district to enact a local law or resolution establishing an exemption for the value of capital improvements made to residential real property that are one-family units. The provisions within this legislation provide an exemption from taxation of up to forty thousand dollars in increased assessed value due the reconstruction, alteration or improvement of the home.
This legislation was crafted in direct response to locally elected officials in Syracuse seeking to stabilize neighborhoods in jeopardy of severe deterioration. It was felt that by eliminating this assessment increase against those homeowners who invested in and upgraded their home, substantial improvement in the housing stock of that City could be realized. The Committee will be monitoring the impact of this measure on the quality of neighborhoods within the City of Syracuse to ascertain whether it can be replicated in other communities in our State, especially distressed upstate cities.
Assembly Bill A. 7260 (Chapter 632) extends the residential-commercial urban exemption (RESCUE) program statewide. Specifically, it would authorize all cities, towns and villages (except cities over 1 million - NYC) to adopt a real property tax exemption program that could provide a 12 year declining tax exemption for property converted from non-residential to mixed use property. Prior to this legislation, only the City of Buffalo was authorized to adopt such a program which was patterned after an existing program in New York City applicable to lower Manhattan.
The scheduled exemption is as follows:
Assembly Bill A. 10389 (Chapter 354) authorizes the City of Rome to grant a partial residential investment exemption. Specifically, this legislation add a new subsection - RPTL §485-i that would create a temporary partial real property tax exemption from city and ad valorem tax levies for the new construction of owner occupied dwellings that are built within the city limits. The exemption is only available to new construction that exceeds $70,000 and sets the maximum allowable increase in assessed value at $350,000.00. The exemption will be in effect for 10 years. For the first year the real property owner will realize a 50% reduction on the increased assessed value of the property and every year thereafter the exemption will decrease by 5%.
Similarly, the Committee will also be monitoring the impact of this new exemption on the housing stock within the City of Rome to ascertain whether it would be beneficial to similarly situated communities in upstate New York. If it assists in stabilizing and rebuilding existing deteriorating neighborhoods, then there may be an interest in expanding this exemption program state wide.
Assembly Bill A. 11025 (Chapter 689) expands on Chapter 470 of the Laws of 2002, which provided a residential investment exemption from municipal taxation. This legislation parallels those provision and authorizes an investment exemption for owner occupied residential units that are situated within the city's school districts and authorizes the exemption for school taxation purposes. The exemption will be in effect for 10 years. For the first year the real property owner will realize a 50% reduction on the increased assessed value of the property and every year thereafter the exemption will decrease by 5%.
Assessors in several taxing jurisdictions were authorized to accept retroactive non-profit tax exemption applications on specific properties (45 in all) owned by nonprofit organizations to include volunteer firefighter associations, historical societies and properties owned by municipal entities. In most cases, the entity acquired the property after the taxable status date, although in some instances the entity had title but failed to file the required annual renewal exemption application by the taxable status date. The following is a list, by chapter number, organization name, and taxing jurisdiction, of those entities that have been granted legislative authority to grant the retroactive non-profit status and to adjust the tax roll(s) accordingly.
Assembly Bill A. 9610 (Chapter 97) extends, for an additional three years, the temporary partial tax abatement program for residential cooperatives and condominiums for Class two properties (cooperative and condominium) in New York City. This extender will sunset in June of 2008.
The Cooperative and Condominium Abatement Program had been established in 1996 to provide tax relief to Class two property owners. The abatement provides a tax reduction of 17.5% on the assessed value cooperatives and condominiums where the value of the individual units are assessed in excess of $15,000 and a 25% tax reduction on said structures where the units are assessed at $15,000 or less. This reduction is believed to offset the difference in tax rates between the class one and two residential units.
As the abatement process was designed to be a temporary solution to the divisive nature of the assessment process between class one and two properties in New York City, this bill includes a provision that requires the City to devise a viable plan of action that will address and correct the inequities in the assessing process of Class two properties in NYC.
a). Assembly Bill A. 10998 (Chapter 448) establishes stricter eligibility parameters for the real property tax exemption provided under RPTL §421-b to include housing units that are constructed, reconstructed, or converted with the assistance of a governmentally assisted project or in a qualified census tract (applies to NYC only).
The purpose of the legislation is to better define the exemption so as to limit unintended abuses while creating a means by which to encourage construction, rehabilitation, or conversion of an existing building so as to continue the creation of affordable housing in New York City. Specifically, this legislation is designed to disqualify owners from receiving a tax incentive (exemption) where a structurally sound private dwelling is fully demolished and removed from the lot and where a new - often ostentatious - private home is built on said lot.
In addition, the provisions within this legislation are designed to extend the 421-b tax exemption benefits to property owners who convert, construct or rehabilitate a multiple dwellings in a governmentally assisted project where such multiple dwellings (a) contain not more than four dwelling units, (b) has been constructed, reconstructed or converted on real property that has been acquired by the federal government as the result of the foreclosure of a federally insured mortgage loan and conveyed by the federal government to an owner approved by the local housing agency for the purpose of rehabilitation in accordance with an agreement between the real property owner and the federal government.
b). Assembly Bill 11289 & A. 11788 (Chapters 522 and 526), add provisions to the real property tax exemption afforded pursuant to RPTL §420-c that will help to preserve the existing low-income housing units tax credits as buildings age and current tax exemptions expire. In addition, this legislation tightens the eligibility requirements to ensure that the 420-c benefits are only available to legitimate non-profit groups that create or preserve affordable housing through the federal low-in-come housing tax credit program.
c). Assembly Bill A. 11402 (Chapter 744) is designed to significantly reduce the processing time of a 421-a real property tax exemption application and establishes that the maximum fee for the 421-a application process must coincide with the current fee structure used by the New York City Department of Housing and Preservation.
Specifically, this legislation authorizes the local housing agency to use certifications by architects or engineers - no longer requiring a separate certification by the City. However, to maintain the integrity of certification process, within the provisions of this legislation, penalties will be applied to any licensed architect or engineer that falsifies and/or issues a fraudulent certificate. The penalties include monetary fees and loss of future privileges.
Historical Note: The 421-a real property tax exemption has provided tax benefits for the construction of new residential buildings in the City of New York since 1971. The exemption benefits under RPTL Section 421-a are available for up to twenty-five years depending upon the location of the multiple dwelling. It provides a period of full exemption over the prior assessed valuation followed by a phase-in to full taxation.
As noted in the 2003 annual report, the Committee has been monitoring the implementation of Nassau’s first county wide re-assessment since 1938. The re-evaluation continues to cause great concern as it continues to impact the tax obligations of homeowners and businesses throughout the County. This year, Assemblymen Weisenberg, with input and assistance from the County’s assessing unit, local municipal officers, and the Office of Real Property Services, introduced and passed three significant bills A. 9801, A. 11030, & A. 10158 that are geared toward providing a manageable means by which to complete the implementation of the re-evaluation data. Specifically:
a). Assembly bill A. 9801(Chapter 43) extends the 2% cap on the base proportion for an additional year. This legislation was needed to limit the negative fiscal impact that the re-evaluation would have caused to residential property owners. In 2003(refer to L. 2003, c. 43), it was believed that a one year cap would be sufficient. However, due to the economic environment throughout Nassau County, it is believed that the base proportions growth rate needs to be limited for an additional year (2004 assessment roll) to avoid massive tax shifts that would most certainly have a substantial negative impact on residential homeowners.
b). In Nassau County there are three assessing jurisdictions that are covered by the Homestead/Non-Homestead provisions of RPTL §1903; they are: the City of Long Beach, the City of Glen Cove, and the Village of Lake Success. In order to divert an immediate negative fiscal impact to homeowners in these three municipalities, Assembly bi1l A. 11030 (Chapter 92) was enacted to limit the maximum class growth rate to 1% for the 2004 assessment roll. This should allow local officials and homeowners enough time to prepare for the forthcoming shifts in their assessment.
c). Assembly Bill A. 10158 (Chapter 33) is specific to the Long Beach City School District. It authorizes the Long Beach City Schools District to roll back the proportional distribution of the 2004 tax levy to mirror that of 2003 tax roll.
This legislation addresses a unique situation with the Long Beach School District. This school district had adopted (a local option) a statute that created two tax classes pursuant to RPTL §1803-b. Under this provision tax class one remained the intact, but tax classes two, three and four were consolidated or bundled together and acted as one tax class for school assessment and taxation purposes. Another unique feature to this statute is that there are no provisions to limit the class growth.
As a result of this rarely used provision, a disparity occurred in the tax distributed when the reassessment data was implemented. Specifically, cooperatives and condominiums homeowners, as well as small businesses were significantly impacted with greater tax liabilities than class one property owners. After discovering the disparity, the school district immediately un-bundled the classes and requested assistance from the State.
Specifically, A.10158 authorizes Nassau County to reallocate the 2003-2004 tax levy for tax classes two, three and four for taxpayers in Long Beach School District. The redistribution of the tax levy for these three classes must be consistent with the allocation of school taxes for the 2002-2003 tax levy. Furthermore, the bill specifies that such reallocation of the Long Beach School District’s 2003-2004 school tax levy will not affect the tax levy for class one properties. And it further stipulates that any credit or increase in the tax liability that occurred as a result of this legislation will not be subject to interest - provided the 2004-2005 tax payments are remitted by the appropriate due date.
Assembly Bill A. 11424 (Chapter 413) adds the term "zones of assessment" to the definition of "tax" in RPTL §1801 and establishes that such zones of assessments will be subject to the base proportion adjustments as set forth in RPTL §1803.
This legislation is a technical amendment to clarify that the term zone of assessment will have the same meaning as set forth in Title 10-D, Article 5 of the Public Authorities Law (refer to Chapter 685 of the Laws of 2003). In addition, Chapter 413 clarifies that the zones of assessment that were created with the Nassau County Sewer and Storm Water Finance Authority will be governed by the same parameters set forth in RPTL §1803. This legislation was necessary to ensure that the base proportion is sustained within an acceptable amount of growth and to keep the assessment and tax levy at a reasonable level to protect the taxpayers from undue hardship.
This year Governor Pataki vetoed two legislative bills that passed through the Real Property Taxation Committee. They are Assembly Bill A. 2214 (veto #230) and A. 9495 (veto #227). Both of these bills were in reference to payment options. These bills were designed to assist property owners in meeting their tax obligations.
Assembly bill A. 2214 would have authorized municipalities to adopt local legislation allowing the tax collection officers to receive tax payments on or after the first of December of the year preceding the year in which such taxes are levied.
Assembly bill A. 9495 would have authorized municipalities to adopt local legislation requiring the collection officer to accept partial payments and to apply said payments in whatever manner the tax-payer had directed - either for current or past due real property tax obligations. The tax payer could direct the payment to be applied to the interest & penalties or the original levy.
The Committee will review the Governor’s veto messages and we will work with the sponsors of the bills as well as with the Office of Real Property Tax to determine if a viable solution can be obtained, one that will provide taxpayers with a substantive payment alternative.
As the Committee heads into 2005 Legislative Session, our immediate focus will be examining the New York City’s Department of Finances real property taxation practices, to include assessment practices, the viability of residential exemptions, as well as determine if additional oversight of the City’s real property assessment & taxation divisions is needed.
In addition to the City’s issues, we will continue to review the plausibility of revising the manner in which municipalities are authorized to handle delinquent real property taxes, take a closer look at administration of aid to municipalities (to include reimbursement for STAR), and work towards developing legislation that will codify the volunteer firefighters/ambulance workers partial real property tax exemptions. And as in the past, we will continue to work with State and municipal agencies, members of the assessing community, as well as fellow legislators to identify problems areas and to work together to find viable solutions that will create a real property assessment and taxation process that is both transparent and equitable.
2004 SUMMARY OF ACTION ON ALL BILLS REFERRED TO THE REAL PROPERTY TAXATION COMMITTEE
|FINAL DISPOSITION OF BILLS||ASSEMBLY BILLS||SENATE BILLS||TOTAL|
|Total Referred to Committee||364||42||406|
|Bill Reported -||135||135|
|To the Floor||0||0||0|
|To Ways & Means||129||0||129|
|Bills Having Enacting Clause Stricken||1||0||1|
|Bills Having Committee Reference Change||3||0||3|
|To Veterans Affairs||1||0||1|
|To Ways & Means||1||0||1|
|Senate Bills Substituted||29||29|
|Senate Bills Recalled||4||4|
|Bills Died in Committee||225||13||238|
|# of Bills Signed Into Law||83|
|# Of Real Property Committee Meetings = 13|
ASSEMBLY REAL PROPERTY TAXATION BILLS THAT BECAME LAW IN 2004
|1549||Acampora||546||Authorizes the Town of Riverhead to accept a retroactive nonprofit tax exemption application from the Place For Learning for the 2000 assessment roll.|
|2414||Christensen||550||Authorizes the City of Syracuse to adopt at local option to a permanent partial residential capital improvement exemption.|
|6256B||Canestrari||188||Authorizes the assessor of the City of Albany to accept a retro-active tax exemption application from the Albany Port District Commission for the 2002 assessment roll.|
|6329||Galef||364||Subjects all state owned land in Putnam County acquired for a public use by the state to local real property taxation, exclusive of improvements erected thereon by the state.|
|7250A||Scozzafava||395||Authorizes (at local option) a partial real property tax exemption for certain volunteer firefighters and ambulance workers in Lewis County.|
|7260A||Higgins||632||Expands the eligibility for the residential- commercial exemption program (RPTL §485-a) to include any village, town, or city; except cities with a population of one million or more (i.e. NYC)|
|7410||DiNapoli||396||Authorizes the assessor of the County of Nassau to accept a retro-active non-profit tax exemption application from the Temple Isaiah of Great Neck for the 2003-2004 assessment roll.|
|7443||Young||464||Authorizes (at local option) a partial real property tax exemption for certain volunteers firefighters and ambulance workers in Cattaraugus County.|
|7502A||McEneny||238||Authorizes the assessor of the City of Albany to accept a retro-active non-profit tax exemption application from The Center for the Advancement of Family and Youth for the 1998-1999 assessment roll.|
|8392||Rules (Ferrara)||376||Authorizes the assessor of Nassau County to accept a retro-active non-profit real property tax exemption application from the Sisters, Lovers of the Holy Cross for the 2000-2001 and 2001-2002 assessment rolls|
|8394A||Rules (Canestrari)||242||Authorizes the assessor of City of Albany to accept retro-active non-profit tax exemption applications from the Mohammads Mosque, Inc. for the 1998 through 2002 assessment rolls.|
|8585A||Rules (Weisenberg)||584||Authorizes the assessor of the Village of Freeport to accept a retro-active real property tax exemption application from the Association for Children with Downs Syndrome, Inc. for the 2002 and 2003 assessment rolls.|
|8685||Rules (Tocci)||293||Authorizes the City of New Rochelle to accept retro-active tax exemption applications for certain property owned by Iona College for the 1999 through 2000 assessment rolls.|
|8727A||Rules (Casale)||294||Authorizes the Town of Coeymans to accept a retro-active tax exemption application from the Coeymans Hollow Volunteer Fire Corporation for the 2002-2003 assessment roll.|
|8728A||Rules (Casale)||552||Authorizes the Town of Coeymans to accept a retro-active non-profit tax exemption application from the Little Red School House Historical Society for the 2002-2003 assessment roll.|
|8729||Rules (Casale)||589||Authorizes the assessor(s) of the Town of Bethlehem and New Scotland to accept a retro-active non-profit tax exemption application from the Samaritan Shelters, Inc. for the 2002/2003 assessment roll.|
|9030A||Rules||636||Requires the NYC Temporary Commercial Incentive Boundary Commission to meet in 2004.|
|9078B||Rules (Karben)||244||Authorizes the Town of Ramapo to accept a retro-active non-profit tax exemption application from the Congregation Mesifta Ohr Hatalmud for the 2000 assessment roll.|
|9188||Rules (Morelle)||637||Technical amendment to Chapter 539 of law of 2003, this legislation clarifies the definition of recreational vehicles for purposes of real property taxation.|
|9322||McDonough||296||Authorizes the assessor of the County of Nassau to accept a retro-active non-profit tax exemption application from St. Thomas Malankara Orthodox Church, Inc. for the 2002-2003 assessment roll.|
|9333||Sweeney||9||Amends the partial real property tax exemption afforded certain volunteer firefighters and ambulance workers in Suffolk County thereby allowing for said volunteers to realize a full 10% reduction on the assessed value of their home.|
|9340||Thiele||558||Authorizes the assessor from the Town of Southampton to accept a retro-active non-profit tax exemption application from the Sag Harbor Historical Society, Inc. for the 1999-2000 assessment roll.|
|9351||Sweeney||556||Authorizes the Town of Babylon to accept a retro-active non-profit real property tax exemption application from the Calvary Chapel Church for the 2003/2004 assessment roll.|
|9414A||Sweeney||298||Authorizes the Town of Babylon to accept a retro-active non-profit tax exemption application from the Yoga Anand Ashram for the 2002-2003 and the 2003-2004 assessment rolls.|
|9415A||Sweeney||299||Authorizes the Town of Babylon to accept a retro-active non-profit tax exemption application from the Long Island Citizens for Community Values for the 2002-2003 assessment roll.|
|9418B||Brodsky||469||Prescribes the manner for the crediting of the STAR exemption to tenant-stockholders of cooperative apartment corporations; provides three alternatives.|
|9454||DiNapoli||593||Authorizes the assessor of the County of Nassau to accept a retro-active property tax exemption application from the Village of Port Washington North for the 2002-2003 and 2003-2004 assessment roll.|
|9494B||Gunther||412||Provides state transitional aid for railroad properties that were acquired, leased, or sub-leased by an authority in 2003.|
|9605||Miller||595||Amends the Laws of 2003, Chapter 567, authorizing Dutchess County to refund certain real property tax interest and penalty fees.|
|9610B||Grannis||97||Extends New York City’s partial real property tax abatement program for Class 2 properties (cooperatives and condominiums) through June 30, 2008.|
|9657||Bradley||399||Eliminates the $3000 limitation (cap) for the partial real property tax exemption afforded qualifying volunteer firefighters and ambulance workers in Westchester County. (refer to L.2003, c. 142)|
|9684||Destito||341||Authorizes municipalities within a county with a population of more two hundred twenty five thousand but less than two hundred fifty thousand (Oneida County) to adopt local legislation that provides a 10% tax exemption for qualifying volunteer firefighters and ambulance workers.|
|9696A||Thiele||491||Authorizes the Town of Brookhaven to accept a retro-active non-profit tax exemption application from the Bayview Baptist Church for the 2002-2003 and 2003-2004 assessment rolls.|
|9697||Alfano||560||Authorizes the assessor of the County of Nassau to accept a retro-active tax exemption application from the Franklin Square and Munson Fire District for the 2001 and 2002 assessment rolls.|
|9734||O’Connell||163||Authorizes the assessor of the County of Nassau to accept a retro-active non-profit tax exemption application from the Uniondale Early Childhood Center, Inc. for the 2002/2003, 2003/2004 & 2004/2005 assessment rolls.|
|9739B||Englebright||271||Authorizes the Town of Brookhaven to accept a retro-active non-profit tax exemption application from the Congregation Lubavitch-Chabad House of the North Shore at Stony Brook, Inc. for the 2003/2004 assessment roll.|
|9749A||Gromack||343||Authorizes the assessor of the Town of Clarkston to accept eight separate retro-active non-profit tax exemption applications from the Head Start of Rockland County, Inc. for the 2003 assessment roll.|
|9801A||DiNapoli||43||Limits the adjustment of current base proportions in Nassau County to 2%.|
|9879||Tocci||401||Authorizes the assessor of the City of New Rochelle to accept a retro-active non-profit tax exemption application from the Church of Beth DaBar for the 2002 and 2003 assessment rolls.|
|9890C||Conte||345||Authorizes the assessor of Nassau County to accept five separate retro-active non-profit tax exemption application from the Bethpage Fire District for 2002 and 2003 assessment rolls.|
|9966||O’Connell||164||Authorizes the assessor of Nassau County to accept a retro-active non-profit tax exemption application from Roosevelt Field Water District for the 2001 assessment roll.|
|10019B||Karben||348||Authorizes the assessor of the Town of Ramapo to accept a retro-active non-profit tax exemption application from the Mt. Zion Sanctuary of Rockland County for the 2003 assessment roll.|
|10020B||Karben||565||Authorizes the assessor of the Town of Ramapo to accept a retro-active non-profit tax exemption application from the First Timothy Christian Church for the 2002 assessment roll.|
|10038B||Sweeney||648||Clarifies that the volunteer firefighter/ambulance workers partial real property tax exemption includes condominiums and cooperative residential units.|
|10075A||Tocci||350||Authorizes the assessor of the City of New Rochelle to accept a retro-active non-profit tax exemption application from the Westchester Haitian American Church of God for the 2003 and 2004 assessment rolls.|
|10077A||Weisenberg||564||Authorizes the County of Nassau to accept a retro-active non-profit tax exemption application from the Shiloh Baptist Church.|
|10152||Rules||153||Authorizes the Commissioner of the New York City Finance Department to accept a retro-active non-profit tax exemption application from the United Hebrew Community of New York, Inc., Adath Israel of New York, Inc. for the 1981 through and including the 1986 assessment rolls.|
|10158A||Weisenberg||33||Authorizes the Long Beach School District to re-allocate the 2003 levy for tax classes two and four.|
|10213||Sidikman||719||Removes the cap on the partial real property tax exemption afforded certain volunteer firefighters and ambulance workers in Nassau County.|
|10388||Delmonte||652||This bill clarifies the amount of interest payable to corrected real property tax bills.|
|10389B||Destito||354||Authorizes the City of Rome to adopt local legislation affording a partial real property tax exemption for certain new home construction.|
|10437A||Raia||278||Authorizes the assessor of the Town of Huntington to accept a retro-active non-profit tax exemption application from St. Luke Lutheran Church for the 1998/1999 and 1999/2000 assessment rolls.|
|10504B||Acampora||612||Authorizes the assessor of the Town of Southold to accept a retro-active non-profit tax exemption application from the Southold Historical Society for the 1999/2000 assessment roll.|
|10534||Alfano||616||Authorizes assessor of the County of Nassau to accept a retro-active non-profit tax exemption application from the Shalem Pentecostal Tabernacle for the 2003/2004 assessment roll.|
|10815||Rules (Tonko)||705||Authorizes municipalities within Schenectady County to adopt local legislation to provide a partial real property tax exemption to certain volunteer firefighters and ambulance workers (cap applies).|
|10835||Rules (Boyland)||733||Changes the valuation date for locally assessed properties, special franchises and railroad ceilings from March 1 to July 1.|
|10836||Rules (McLaughlin)||685||Provides that when the Appellate Division revises a final State equalization rate, any apportionment of taxes or assessment of special franchise property be recalculated to reflect the revised rate.|
|10838||Rules (McLaughlin)||655||Removes the phase-down and sunset provisions from the State’s Annual Aid program while imposing a sunset provision on the Triennial Aid program.|
|10839||Rules (McLaughlin)||654||Provides that counties containing two or more cities/town with the same State equalization rate may apportion taxes over those municipalities using assessed values.|
|10844||Rules (Aubertine)||85||Streamlines the financial disclosure requirements for assessors.|
|10865||Rules (Sweeney)||611||Authorizes the assessor of the Town of Babylon to accept a retro-active non-profit real property tax exemption application from the Long Island Progressive Missionary Baptist Church General Association for the 2003/2004 assessment roll.|
|10953||Rules (Sweeney)||588||Authorizes the assessor of the Town of Islip to accept a retro-active non-profit tax exemption application from the Hand Across Long Island, Inc for the 2002-2003 assessment roll.|
|10990A||Rules (DiNapoli)||617||Authorizes the assessor of Nassau County to accept a retro-active non-profit tax exemption application from the Temple Sinai of Roslyn for the 2002/2003 assessment roll.|
|10995||Rules (Gunther)||633||Provides an additional one-time incentive of $1 per parcel to municipalities sharing of assessing related services. (ORPS DEPARTMENTAL BILL)|
|10998A||Rules (McLaughlin)||448||Amends RPTL §421-b adjusting real property tax exemption qualifications for the construction or rehabilitation of certain one and two family dwellings in New York City.|
|11025A||Rules (Parment)||689||Authorizes Jamestown City School District to pass local legislation affording certain homeowners a temporary residential investment real property tax exemption.|
|11028||Rules (Sweeney)||360||Authorizes the Town of Babylon to accept a retro-active non-profit tax exemption application from the Amityville Post 1015 American Legion Home Association, Inc. for the 2003 and 2004 assessment rolls.|
|11030||Rules (Weisenberg)||92||Caps the 2004 base proportion at 1% in Nassau County.|
|11083A||Rules (Gromack)||309||Authorizes the Town of Ramapo and the Village of Spring Valley to accept a retro-active non-profit tax exemption application from the Bethel Gospel Fellowship, Inc. for the 2002 assessment roll.|
|11084A||Rules (Hooper)||377||Authorizes the assessor of Nassau County to accept a retro-active non-profit tax exemption application from the Macedonia Seventh-Day Adventist Church for the 2003-2004 assessment roll.|
|11099A||Rules (Sweeney)||407||Authorizes the Town of Babylon to accept a retro-active tax exemption application from the Mt. Clear Baptist Church for the 2002-2003 assessment roll.|
|11159||Rules (Barra)||572||Authorizes the assessor of Nassau County to accept a retro-active tax exemption application from the Lynbrook Fire Emergency Medical Company No. 1 for the 2003 & 2004 assessment rolls.|
|11222||Rules (Brennan)||521||Restores the transfer reporting fee requirement for co-operative apartments in NYC.|
|11289||Rules (McLaughlin)||522||Amends RPTL §420-c modifying eligibility requirements for certain low-income housing real property tax exemptions in New York City.|
|11355||Rules (Hooker)||708||Authorizes local municipalities in counties with a population of more than thirty-one thousand but less than thirty-two thousand five hundred (Schoharie County) to adopt local legislation that provides a 10% real property tax exemption (not to exceed $3000 times the equalization rate) for certain qualifying volunteer firefighters and ambulance workers.|
|11402||Rules (McLaughlin)||744||Sets the maximum administrative fees to be charged by local housing agencies in, authorizes charging for certain defective housing agency applications, and streamlines the certification process (this legislation applies only to NYC).|
|11424||Rules (DiNapoli)||413||Adds the term "zones of assessment" to the definition of tax in RPTL Section 1801.|
|11484||Rules (Hooper)||378||Authorizes the assessor of Nassau County to accept a retro-active non-profit tax exemption application from the Holy Trinity Baptist Church for the 1998/1999 and 1999/2000 assessment rolls.|
|11519||Rules (McDonough)||571||Authorizes the assess of Nassau County to accept a retro-active non-profit tax exemption application from the Neighborhood Assembly of God of Nassau County for the 1999/2000 assessment roll.|
|11554||Rules (Brennan)||408||Authorizes the Commissioner of the New York City Finance Department to accept two separate retro-active non-profit tax exemption application from the Congregation Beis Meir, Inc. for the 1994, 1998, 1999, & 2000 assessment rolls.|
|11603||Rules (Young)||620||Authorizes the assessor of the Town of Yorkshire to accept a retro-active non-profit tax exemption application from the Delevan Baptist Church for the 2004/2005 assessment roll.|
|11749||Rules (Fields)||502||Extends the 2% Homestead base proportion cap in Suffolk County until 2006.|
|11788||Rules (McLaughlin)||526||Chapter amendment for Assembly Bill A. 11289/Senate Bill S. 7709 to establish less restrictive eligibility requirements than initially proposed.|
|11862||Rules (Gantt)||626||Defers the repayment of monies owed to the State by the Rochester School District until 2005.|
2004 REAL PROPERTY TAXATION LEGISLATION
PASSED THE ASSEMBLY ONLY
|A. 894||Magee||Requires a copy of an application for an exemption from real property taxation for certain solar or wind energy systems to be sent the any applicable school district affected by the exemption.|
|A. 928||Morelle||Requires the issuance of a receipt of a STAR application in instances where a postpaid envelope is provided.|
|A. 1104A||Magee||Requires notification to the applicable chair of the board of fire commissioners in instances where a real property assessment is being challenged that will affect said fire district.|
|A. 1221||Gromack||Provides a real property tax exemption (at local option) for certain members of the volunteer auxiliary police organizations in Rockland County.|
|A. 1581||Destito||Authorizes localities to use the Federal definition of income for determining eligibility for the Senior Citizen Real Property Tax Exemption - RPTL §467.|
|A. 2164||Higgins||Authorizes municipalities to accept retro-active STAR exemption applications in certain instances where the property is purchased after the applicable taxable status date.|
|A. 2446A||Calhoun||Authorizes (at local option) a real property tax exemption for certain volunteer firefighters and ambulance workers in Orange County.|
|A. 3490||Brennan||Requires the City of New York to annually send out notices and a STAR application to property owners that are not receiving STAR benefits. The notification must include a statement advising the property owners of a potential real property tax savings.|
|A. 3802A||Stringer||Creates an Office of Chief Assessor in New York City and establishes the qualifications and training standards for assessors and applicable assessing and appraisal personnel.|
|A. 4607||Stringer||Requires New York City to disclose to petitioners in proceedings to review their assessments the assessing method used, any capitalization rate used and other pertinent data or formulas used to determine the assessed value.|
|A. 4634A||Weisenberg||Provides that the STAR exemption may remain in effect in certain circumstances where the homeowner is absent from the property due to health-related care.|
|A. 6190B||Stringer||Authorizes the Commission of Finance in New York City to commence civil action to recoup revenue losses related to diminution of property assessments in instances where such losses were due to illegal or fraudulent activity.|
|A. 6240A||Stringer||Authorizes local governments to grant extend the rent control exemption provisions to certain disabled persons of limited income.|
|A. 6343A||Gromack||Modifies the real property tax exemption for volunteer firefighters and ambulance workers in Rockland County by increasing the allowable limit (cap) from 10% (not to exceed $3000 multiplied by the equalization rate) to 30% (not to exceed $9000 multiplied by the equalization rate).|
|A. 7081A||Tokasz||Increases the allowable amount of unexpended surplus funds which may be retained by Education Board.|
|A. 8473A||Rules (Bing)||Amends the definition of income for purposes of determining SCRIE eligibility (excludes social security payments and supplemental security).|
|A. 8854A||Rules (Sweeney)||Establishes a permanent 2% cap on equalization rates in Suffolk County.|
|A. 8863A||Rules (Tocci)||Exempts veteran disability payments when determining income eligibility for the Persons Sixty-Five Years of Age or Over real property tax exemption provided pursuant to RPTL §467.|
|A. 8876||Rules (Sweeney)||Establishes a separate commercial assessment ratio for certain parcels in Suffolk County.|
|A. 9031A||Rules (Sweeney)||Temporarily Limits the shift of the State equalization rate to no more than 2% for purposes of tax certiorari proceedings for parcels - only applies to Suffolk County.|
|A. 9060A||Rules (Sweeney)||Establishes a cap on assessed equalization rates in Suffolk County in reference to judicial review proceedings.|
|A. 9482B||Tokasz||Clarifies that municipalities are authorized to retain surplus proceeds from the sale of delinquent tax liens via foreclosure proceeding even when said municipality does not take actual title.|
|A. 9483||Gunther||Authorizes the assessor or chairman of the board of assessors of the assessing unit named in a small claims assessment review petition to be served a copy of the petition.|
|A. 9570||McEneny||Authorizes the City of Albany (local option) to provide a partial real property tax exemption to homeowners who experience an increased in assessed value that result from converting from a multi-family residence to two or less family units.|
|A. 9853A||McLaughlin||Requires at least one member of the New York State Board of Real Property is a current resident from New York City that is familiar with assessing practices of said city.|
|A. 10227A||Weprin||Provides that real-property owned by one or more person would still qualify for either a senior citizen real property tax exemption or an exemption for the disabled provided that each of the owners qualifies for one of such exemption. In such instances, the owner would have the option of choosing the exemption that is most beneficial to them.|
|A. 10894||Rules (Abbate)||Authorizes the NYC’s Department of Finance to accept a retro-active nonprofit real property tax exemption application from the Muslim American Society.|
|A. 11006||Rules (Gunther)||Authorizes (at local option) a real property tax exemption for certain volunteer firefighters and ambulance workers in Sullivan County.|
|A. 11490||Rules (Cahill)||Authorizes the governing board of a school district in which the property is located to adopt provisions (public hearing required) that would permit low income homeowners with disabilities who have school age children to preserve their real property tax exemption status afforded under RPTL §459-c.|
|A. 11768||Rules (DiNapoli)||Provides a means by which to Nassau County can transition from assessing property at a uniform percentage of value to utilizing full market value method.|
2004 REAL PROPERTY TAXATION LEGISLATION
|2214||Sweeney||230||Authorizes and empowers the town board of any town, and the legislative body of any county, by adoption of a local law or ordinance, to authorize the collecting officer to receive taxes on or after 12/1 of the year preceding the year in which such taxes are levied.|
|9495||Gunther||227||Provides for the partial payment of real property taxes at any time to be applied to the outstanding balance of taxes owed by such taxpayer.|