What's happening
This bill establishes a commission to study and recommend improvements to New York’s real property tax assessment procedures.
Why it matters
Potential for Major Property Tax Reform. By deeply examining how properties are assessed and taxed, the commission could recommend changes that make taxes fairer or more predictable for homeowners, renters, and businesses across New York.
Comparison with Other States. The mandate to analyze and compare New York’s real property tax system to those of other states may highlight inefficiencies, outdated practices, or inequities—possibly prompting the adoption of best practices used elsewhere.
Impact on Local Government Funding and Public Services. As property taxes are a primary source of local revenue, any recommended changes could affect how schools, emergency services, and infrastructure are funded, ultimately impacting community services and local budgets.
Bipartisan and Broadly Representative Input. With commission members appointed by leaders of both parties and legislative chambers, the study aims to incorporate diverse perspectives, which could increase the legitimacy and acceptance of its recommendations.
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Who cares
Headline styles
Study Property Tax Procedures
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to local government
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1269
2019-2020 Regular Sessions
IN SENATE
January 11, 2019
Introduced by Sen. FUNKE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to establish the property tax assessment procedures study commission, and providing for its powers and duties
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. There is hereby established the New York state property tax assessment procedures study commission to conduct a study of the real property tax system and assessment procedures in the state of New York.
§ 2. The New York state property tax assessment procedures study commission shall consist of 11 members of which: three members shall be appointed by the governor, three members shall be appointed by the temporary president of the senate, three members shall be appointed by the speaker of the assembly, one member shall be appointed by the minority leader of the senate, and one member shall be appointed by the minority leader of the assembly.
§ 3. The commission shall study this state's system of real property taxation and assessment procedures. Such review shall include an analysis and comparison of New York's real property tax system with that of other states. Within three years the commission shall provide the governor and the legislature with recommendations on any changes that should be made to, at a minimum, the real property tax system, assessment process and tax rate formulae utilized within the state of New York.
§ 4. The New York state property tax assessment procedures study commission shall be assisted in its powers and duties pursuant to this act by personnel employed by state and city of New York agencies including, but not limited to, the state department of taxation and finance and the department of finance of the city of New York.
§ 5. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07183-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to establish the property tax assessment procedures study commis- sion, and providing for its powers and duties
Purpose
Relates to the creation of the property tax assessment procedures study commission
Summary of provisions
Section 1: Establishes the New York State property tax assessment proce- dures study commission to conduct a study of the real property tax system and assessment procedures in the state of New York.
Section 2: Lays forth who will be members of the commission
Section 3: Provides direction for what the commission shall review
Section 4: Allows the commission to be assisted by state and New York city employees
Section 5: Establishes the effective date.
Justification
New York is one of the highest taxes states in the nation; property taxes play a significant role in placing New York so high on the list. With recent actions taken at the Federal level, there has been an increased focus on our tax assessment system, and while some would move to make drastic changes right away, this bill would seek to take a more measured approach by gaining important information through the deliber- ate process of a study.
While New York State has implemented a 2% tax cap, New Yorkers continue to struggle with property taxes continuing to rise. The way our state system is structured has been seen by some as flawed - this.bill would require a study to be conducted of our system as compared to other states, with the end goal of providing recommendations on how our assessment system may be changed or improved, or structured more fairly.
Legislative history
New Bill
Fiscal implications
TBD
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.