What's happening
This bill creates a task force to study and report on real property tax exemptions in New York State.
Why it matters
Comprehensive Review of Tax Exemptions. By requiring a detailed analysis of all types and classifications of real property tax exemptions—including both full and partial exemptions, their processes, and their values—the task force aims to bring transparency to how exemptions affect state and local budgets.
Scrutiny of Economic Development Incentives. The bill specifically calls for the examination of exemptions granted by industrial development agencies, which are often used as economic development tools, potentially sparking debate over their effectiveness and impact on the tax base.
Policy Reform Recommendations. The task force’s mandate to recommend whether existing exemptions should be continued or reformed provides a potential pathway for significant policy changes that could affect homeowners, businesses, non-profits, and local government funding.
Time-limited, High-Impact Study. With a lifespan of up to two years or until the report is delivered, the task force is designed to deliver actionable findings in a relatively short timeframe—potentially influencing upcoming legislative sessions and budget cycles.
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Who cares
Department of Taxation and Finance
The department would house the task force and provide the facilities, assistance and data needed for its review of property tax exemptions.
Industrial development agencies
The task force would examine how many properties have received exemptions through these agencies and the total value of those exemptions.
Owners of tax-exempt real property
The task force would recommend whether the types and classifications of property eligible for exemptions should be continued or reformed.
State legislators
Legislative leaders would appoint four task force members, and the legislature would receive its findings and recommendations within one year of its establishment.
Headline styles
Study NY Property Tax Exemptions
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Approval memo.27
- Signed chap.317
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.298
- Substituted for A3330A
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 43–19
- Advanced to third reading
- 2nd report cal.
Show 5 earlier actions
- 1st report cal.274
- Print number 3679a
- Amend (t) and recommit to local government
- 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.
Create Tax Exemption Task Force
Assembly Floor Calendar · Sponsor Thomas Abinanti
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3679--A
2019-2020 Regular Sessions
IN SENATE
February 12, 2019
Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- recommitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Real property tax exemption task force. There is hereby established within the department of taxation and finance a real property 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 the following:
(a) the types and classifications of New York real properties that can and have been granted tax exemptions;
(b) the number of each type and classification of real property granted 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 exemptions; and
(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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05110-02-0
S. 3679--A 2
and finance or his or her designee; the comptroller or his or her designee; 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 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 duties under this act.
§ 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 one year of its establishment.
§ 6. This act shall take effect immediately and shall expire and be deemed repealed two years after such effective date, or upon delivery of 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 maintain an accurate and timely effective database of the official text of the laws of the state of New York in furtherance of effectuating the provisions of section 44 of the legislative law and section 70-b of the public officers law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
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
Purpose or general idea of bill
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.
Summary of specific provisions
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:
Read the full memo (680 words)
(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 of each;
(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 exemptions; and
(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 date of this act.
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 task force.
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.
Section 6 is the effective date.
Justification
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 33t) was exempt from one or more types of local government or school district taxes.
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.
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately and shall expire and be deemed repealed two years after such effective date, or upon delivery of 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 maintain an accurate and timely effective database of the official text of the laws of the state of New York in furtherance of effectuating the provisions of section 44 of the legislative law and section 70-b of the public officers law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.