Source: https://www.nysenate.gov/legislation/bills/2019/s3679/amendment/a
Timestamp: 2020-02-20 08:46:34
Document Index: 76027277

Matched Legal Cases: ['§  2', '§  3', '§ 4', '§ 5', '§ 2', '§ 3', '§  4', '§  5']

NY State Senate Bill S3679A
senate Bill S3679A
Establishes a real property tax exemption task force
Get Status Alerts for S3679A
Jan 27, 2020 1st report cal.274
Jan 15, 2020 print number 3679a
Feb 12, 2019 referred to local government
S3679A
S3679 - Details
S3679 - Summary
Establishes a real property tax exemption task force.
S3679 - Sponsor Memo
BILL NUMBER: S3679
TITLE OF BILL:  An act relating to establishing the real property tax
exemption task force, and providing for its powers and duties
This bill will establish a real property tax exemption task force to
examine the real property tax exemption laws and to recommend changes,
if any, to those laws.
Section 1 of the bill establishes the real property tax exemption task
force within the department of taxation and finance to study and prepare
a report which shall include, but not be limited to:
(1) the types and classifications of New York real properties that can
and have been granted tax exemptions;
(2) the number of each type and classification of real property granted
partial exemption; the number granted full exemption and the total value
(3) the process by which each type and classification has been or can be
granted a tax exemption;
(4) the types and classifications of real property, if any, required by
federal law to be given an exemption;
(5) the number of real properties that have been given tax exemptions by
industrial development agencies and the total value of these tax
(6) recommendations as to whether the types and classifications permit-
ting such tax exemptions should be continued or reformed.
Section 2 sets forth that there shall be seven members appointed to the
real property task force; by whom they shall be appointed and that such
appointments shall be made no late than thirty days after the effective
Section 3 provides that members of the real property task force shall
serve without compensation, except that they shall be allowed necessary
and actual expenses incurred in the performance of their duties on the
Section 4 provides that the department of taxation and finance shall
provide the task force with the facilities and assistance needed for the
task force to carry out its powers and duties.
Section 5 provides that the real property task force shall issue a
report of its findings and recommendations to the legislature within six
months of its establishment.
The largest source of revenue for local governments in New York is the
real property tax. Real property tax exemptions have a significant
impact on both local governments and taxpayers.
According to a research brief issued by the Office of the New York State
Comptroller, Division of Local Government and School Accountability, in
2012, the full market value of all real property in New York State was
estimated at $2.5 trillion dollars. Of this, about 826 billion (more
than 33%) was exempt from one or more types of local government or
These real property tax exemptions are provided to a wide array of enti-
ties from government properties to profitable business and corpora-
tions-for example, the National Football League. These taxes are shifted
to other taxpayers most notably increasing the already high tax burden
of homeowners and small businesses.
Real property tax exemptions need to be thoroughly examined to ensure
that everyone is paying their fair share for the services they use.  It
is expected that this task force will study this issue and make the
necessary recommendations to ensure that fairness.
2017-18: A5174A referred to real property taxation
S3679 - Bill Text download pdf
AN ACT relating to establishing the real  property  tax  exemption  task
force, and providing for its powers and duties
Section 1. Real property tax exemption task  force.  There  is  hereby
established within the department of taxation and finance a real proper-
ty  tax  exemption task force. The purpose of the task force shall be to
study and prepare a report which shall include, but not  be  limited  to
(a) the types and classifications of New York real properties that can
(b) the number of each type and classification of real property grant-
ed  a  partial exemption and the number granted a full exemption and the
total value of each;
(c) the process by which each type and classification has been or  can
be granted a tax exemption;
(d)  the  types and classifications of real property, if any, required
by federal law to be given a tax exemption;
(e) the number of real properties that have been given tax  exemptions
by  industrial  development  agencies  and  the total value of these tax
(f) recommendations  as  to  whether  the  types  and  classifications
permitting such tax exemptions should be continued or reformed.
§  2.  The  real  property tax exemption task force shall consist of a
total of seven members and shall include: the commissioner  of  taxation
and finance or his or her designee; the comptroller or his or her desig-
nee;  the  attorney general or his or her designee; one person appointed
by the temporary president of the senate; one person  appointed  by  the
minority  leader  of  the senate; one person appointed by the speaker of
LBD05110-01-9
S. 3679                             2
the assembly; and one person appointed by the  minority  leader  of  the
assembly.  All  appointees to the real property tax exemption task force
shall be made no later than thirty days after the effective date of this
act. Any vacancy shall be filled by the appointing authority.
§  3.  The members of the real property tax exemption task force shall
serve without compensation, except that members shall be  allowed  their
necessary  and  actual  expenses  incurred  in  the performance of their
§ 4. The department of taxation and finance  shall  provide  the  real
property  tax exemption task force with such facilities, assistance, and
data as will enable such task force to carry out its powers and duties.
§ 5. The real property tax exemption task force shall issue  a  report
of its findings and recommendations to the legislature within six months
S3679A (ACTIVE) - Details
S3679A (ACTIVE) - Summary
S3679A (ACTIVE) - Sponsor Memo
BILL NUMBER: S3679A
An act relating to establishing the real property tax exemption task
force, and providing for its powers and duties; and repealing such
provisions of law relating thereto
than 33t) was exempt from one or more types of local government or
report required by section five of this act, whichever comes first;
provided that the real property tax exemption task force shall notify
the legislative bill drafting commission upon delivery of the report
required by section five of this act in order that the commission may
S3679A (ACTIVE) - Bill Text download pdf
3679--A
force,  and  providing  for  its powers and duties; and repealing such
Section  1.  Real  property  tax exemption task force. There is hereby
ty tax exemption task force. The purpose of the task force shall  be  to
study  and  prepare  a report which shall include, but not be limited to
ed a partial exemption and the number granted a full exemption  and  the
(c)  the process by which each type and classification has been or can
(d) the types and classifications of real property, if  any,  required
(e)  the number of real properties that have been given tax exemptions
by industrial development agencies and the  total  value  of  these  tax
(f)  recommendations  as  to  whether  the  types  and classifications
§ 2. The real property tax exemption task force  shall  consist  of  a
total  of  seven members and shall include: the commissioner of taxation
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S. 3679--A                          2
nee; the attorney general or his or her designee; one  person  appointed
by  the  temporary  president of the senate; one person appointed by the
§ 3. The members of the real property tax exemption task  force  shall
serve  without  compensation, except that members shall be allowed their
necessary and actual expenses  incurred  in  the  performance  of  their
§  4.  The  department  of taxation and finance shall provide the real
property tax exemption task force with such facilities, assistance,  and
§  5.  The real property tax exemption task force shall issue a report
of its findings and recommendations to the legislature within  one  year
the report required by section five of this act, whichever comes  first;
provided  that  the  real property tax exemption task force shall notify
the legislative bill drafting commission upon  delivery  of  the  report
required  by  section  five of this act in order that the commission may