Bill Text: NY A01819 | 2013-2014 | General Assembly | Introduced

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Bill Title: Provides that local assessing units shall determine the amount of the tax abatement granted to freshwater wetlands, subject to the rules and regulations of the commissioner of taxation and finance; provides such commissioner shall establish a standard application form for such tax abatement; provides that the tax savings provided by real property taxing authorities to freshwater wetlands shall be a state charge.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2014-01-08 - referred to environmental conservation [A01819 Detail]

Download: New_York-2013-A01819-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1819
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  M.  of  A.  CROUCH, FINCH, GIGLIO, OAKS -- read once and
         referred to the Committee on Environmental Conservation
       AN ACT to amend the environmental conservation law and the real property
         tax law, in relation to providing for a real  property  tax  abatement
         for land subject to freshwater wetland regulation
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 24-0905 of the environmental conservation  law,  as
    2  amended  by  chapter  654  of  the  laws  of 1977, is amended to read as
    3  follows:
    4  S 24-0905. Tax abatement.
    5    Any freshwater wetland subject to land  use  regulations  pursuant  to
    6  section  24-0903  of  this  [article]  TITLE or subject to a cooperative
    7  agreement pursuant to section 24-0901 of this [article] TITLE  shall  be
    8  deemed  subject  to  a  limitation  on  the use of such wetlands for the
    9  purposes of REAL property tax evaluation, in the same manner  as  if  an
   10  easement  or  right  had been acquired pursuant to the general municipal
   11  law.  [Assessed] THE ASSESSED value OF SUCH FRESHWATER WETLAND shall  be
   12  based, during the duration of such agreement or regulations, on the uses
   13  remaining  to  the owner thereof AS DETERMINED BY THE ASSESSING UNIT, AS
   14  DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROPERTY TAX LAW,  PURSU-
   15  ANT TO RULES AND REGULATIONS PROMULGATED BY THE COMMISSIONER OF TAXATION
   16  AND  FINANCE.   THE TAX ABATEMENT PROVIDED BY THIS SECTION SHALL ONLY BE
   17  GRANTED UPON SUBMISSION TO THE ASSESSING UNIT OF AN  APPLICATION  THERE-
   18  FOR,  IN  SUCH FORM AS SHALL BE ESTABLISHED BY THE COMMISSIONER OF TAXA-
   19  TION AND FINANCE.
   20    S 2. The environmental conservation law is amended  by  adding  a  new
   21  section 24-0907 to read as follows:
   22  S 24-0907. EFFECT OF TAX ABATEMENT.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06282-01-3
       A. 1819                             2
    1    THE TOTAL REAL PROPERTY TAX SAVINGS PROVIDED BY EACH REAL PROPERTY TAX
    2  AUTHORITY  PURSUANT  TO  SECTION  24-0905 OF THIS TITLE SHALL BE A STATE
    3  CHARGE WHICH SHALL BE PAYABLE BY THE DEPARTMENT PURSUANT TO  INFORMATION
    4  PROVIDED  BY  AND SUBJECT TO A PROCEDURE ESTABLISHED BY THE COMMISSIONER
    5  OF TAXATION AND FINANCE.
    6    S  3.    Subdivision  4 of section 202 of the real property tax law is
    7  renumbered subdivision 5 and a new subdivision 4 is  added  to  read  as
    8  follows:
    9    4. (A) THE COMMISSIONER SHALL PROMULGATE A STATEWIDE STANDARD APPLICA-
   10  TION FORM FOR THE TAX ABATEMENT FOR FRESHWATER WETLANDS GRANTED PURSUANT
   11  TO  SECTION  24-0905  OF  THE  ENVIRONMENTAL CONSERVATION LAW. SUCH FORM
   12  SHALL INCLUDE ALL SUCH INFORMATION AS THE COMMISSIONER  SHALL  DETERMINE
   13  IS  NECESSARY  FOR AN ASSESSING UNIT TO DETERMINE THE AMOUNT OF SUCH TAX
   14  ABATEMENT ON THE APPROPRIATE FRESHWATER WETLAND.
   15    (B) THE COMMISSIONER SHALL PROMULGATE RULES AND REGULATIONS  PROVIDING
   16  FOR  THE DETERMINATION OF THE TAX ABATEMENTS TO BE GRANTED TO FRESHWATER
   17  WETLANDS BY ASSESSING UNITS PURSUANT TO SECTION 24-0905 OF THE  ENVIRON-
   18  MENTAL CONSERVATION LAW.
   19    S  4. This act shall take effect immediately; except that sections one
   20  and two of this act shall take effect  on  the  first  of  January  next
   21  succeeding  the date on which it shall have become a law and shall apply
   22  to real property with a taxable status date on or after such date.