What's happening
The bill requires industrial development agency properties in certain large counties to remain taxable by fire and ambulance districts.
Why it matters
Ensures continued funding for crucial emergency services. By keeping industrial development agency (IDA) properties taxable for fire and ambulance districts in large counties, the bill helps maintain reliable funding for local emergency response, which could otherwise be reduced if these properties were exempt.
Targets areas with significant population and service demands. The measure specifically applies to counties with populations between 1.49 and 1.51 million, reflecting a focus on densely populated areas where emergency services are under greater strain and where the loss of tax revenue could have larger consequences.
Limits disruption to existing IDA projects. The bill exempts projects already receiving assistance before the law takes effect, protecting prior agreements and avoiding retroactive changes that could disrupt ongoing economic development efforts.
Balances economic development with local fiscal health. While IDAs are intended to spur job creation and investment through tax incentives, this bill seeks to prevent these incentives from undermining essential local services, ensuring that economic growth does not come at the expense of public safety and health infrastructure.
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Who cares
Headline styles
End Tax Breaks for Fire Districts
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
End Tax Breaks for Fire Districts
In Assembly Committee · Real Property Taxation · Sponsor Anthony H. Palumbo
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3323
2019-2020 Regular Sessions
IN SENATE
February 5, 2019
Introduced by Sen. LAVALLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the real property tax exemption for industrial development agencies
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 1 of section 412-a of the real property tax law, as amended by chapter 372 of the laws of 1991, is amended to read as follows:
1. Real property owned by or under the jurisdiction, supervision or control of industrial development agencies enumerated in the general municipal law shall be entitled to such exemption as may be provided therein; except that in counties with a population of not less than one million four hundred ninety thousand nor more than one million five hundred ten thousand as determined by the latest federal decennial census, such real property shall remain subject to taxation by fire districts, fire protection districts and ambulance districts.
§ 2. This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date, but shall not apply to projects for which an agency, through the issuance of its bonds, execution of leases or the passage of an inducement resolution or bond resolution, has authorized any assistance prior to the date on which this act shall have become a law, whether or not such projects are thereafter modified.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08354-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to the real prop- erty tax exemption for industrial development agencies
Purpose
To cease the real property tax exemptions covering fire and emergency services granted to Industrial Development Agency projects in Suffolk County.
Summary of provisions
This bill would amend section 412(a) of the Real Property Tax Law by requiring Industrial Development Agency projects in Suffolk County to b subject to Fire District and Ambulance District taxes.
Justification
When a project is being built by an IDA, the need for emergency services is immediate. The Districts providing fire and ambulance services typi- cally comprise only a portion of a town so the impact and burden to provide these services falls on fewer taxpayers although the economic benefits enrich the entire town or county. Also projects which include industrial and business development often require the fire districts and ambulance services to purchase additional equipment and conduct costly specialized training to cope with the needs of these new facilities.
Legislative history
2017-18 S.2757/A.6182; 2015-16 S.5202A/A.7538A; 2013-14 S.3522; 2011-12 S.3715/A.5817; 2009-10 S.1559/A.9820; 2007-08, S.7302/A.10407.
Fiscal implications
None.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.