Bill Text: NY A02497 | 2023-2024 | General Assembly | Introduced


Bill Title: Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a clinician in a clinician shortage area, as determined by the commissioner of health, which will be such clinician's primary residence and he or she will practice in such shortage area; provides state aid to taxing jurisdictions which grant the exemption to the extent of the tax savings provided to clinicians.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A02497 Detail]

Download: New_York-2023-A02497-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          2497

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 26, 2023
                                       ___________

        Introduced  by  M. of A. JONES, DICKENS, RIVERA -- Multi-Sponsored by --
          M. of A. COOK, SIMON -- read once and referred  to  the  Committee  on
          Real Property Taxation

        AN  ACT to amend the public health law and the real property tax law, in
          relation to authorizing real property taxing jurisdictions to grant  a
          tax  exemption  for  a primary residence purchased by a clinician in a
          clinician shortage area; and to amend the real property  tax  law,  in
          relation  to providing state aid to such jurisdictions for the savings
          granted by such exemption

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.    Legislative findings and intent. The legislature hereby
     2  finds that several communities  within  the  state,  particularly  those
     3  located  within  rural  areas, lack adequate access to clinicians. It is
     4  well established that ensuring the  sufficient  availability  of  physi-
     5  cians,  physician  assistants,  nurse  practitioners, and nurse midwives
     6  directly benefits the health of state residents, and the legislature has
     7  enacted several measures towards that end.
     8    Furthermore, the legislature finds that municipalities are often  best
     9  situated  to  evaluate  the needs of their communities. Therefore, it is
    10  the intent of the legislature to offer counties, cities, towns, villages
    11  and school districts the option to provide real property tax exemptions,
    12  should they determine that such an incentive  would  aid  in  attracting
    13  clinicians to areas currently underserved by the medical community.
    14    §  2.  Section 206 of the public health law is amended by adding a new
    15  subdivision 32 to read as follows:
    16    32. (a) The commissioner shall biennially designate and make available
    17  a list of designated clinician shortage areas in the state. A designated
    18  clinician shortage area shall be a county or other sub-county geographic
    19  area determined by the commissioner to be in short supply of  clinicians
    20  in  primary  care  practice and/or one or more medical specialities. The

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02503-01-3

        A. 2497                             2

     1  list shall indicate for each designated clinician shortage area, if  the
     2  area  is  in  short supply of primary care physicians, medical specialty
     3  physicians and which medical specialty is in short supply in the  desig-
     4  nated  shortage  area,  physician  assistants,  nurse practitioners, and
     5  nurse midwives.
     6    (b) In establishing designated clinician shortage areas,  the  commis-
     7  sioner,  to  the  extent  practicable, shall utilize criteria consistent
     8  with the criteria utilized to make awards  for  the  physician  practice
     9  support  program  established  pursuant  to paragraph (e) of subdivision
    10  five-a of section twenty-eight hundred seven-m of this chapter.
    11    (c) For the  purposes  of  this  subdivision,  "medical  specialty  or
    12  specialty  area" shall mean the branch or branches of special competence
    13  within a physician's medical practice  as  evidenced  by  their  certif-
    14  ication by a speciality medical board acceptable to the commissioner.
    15    (d)  For  the  purposes  of this subdivision, "clinician" shall mean a
    16  physician, physician assistant, nurse practitioner, or nurse midwife.
    17    § 3. The real property tax law is amended by adding a new section  439
    18  to read as follows:
    19    §  439.  Real property tax exemptions in designated clinician shortage
    20  area. 1. A municipal corporation or  school  district  may  exempt  real
    21  property  purchased  by a clinician for use solely as his or her primary
    22  residence, to the extent provided in this section, from taxation by such
    23  municipal corporation or school district if the clinician resides in and
    24  has an office located within a clinician shortage area as designated  by
    25  the commissioner of health pursuant to subdivision thirty-one of section
    26  two  hundred  six of the public health law.  After a public hearing, the
    27  governing body of a municipal corporation may adopt a local law, and the
    28  board of a school district, other than  a  school  district  subject  to
    29  article fifty-two of the education law, may adopt a resolution, to grant
    30  the exemption authorized pursuant to this section.
    31    2.  Exemptions  provided  pursuant  to subdivision one of this section
    32  shall only apply to real property purchased on or  after  the  effective
    33  date  of  this  section,  and the subsequent enactment of a local law or
    34  adoption of a resolution to grant such real property tax exemption.
    35    3. Any local law or resolution adopted pursuant to subdivision one  of
    36  this  section  shall  establish  the  duration and percentage of such an
    37  exemption, which shall exceed neither a period of five years  nor  thir-
    38  ty-five  percent  of  the  property's  assessed value. Such local law or
    39  resolution may include other conditions or restrictions,  including  but
    40  not  limited to provisions regarding the maximum value of eligible prop-
    41  erty, at the discretion of the  promulgating  municipal  corporation  or
    42  school district.
    43    4.  A  copy  of such local laws or resolutions shall be filed with the
    44  state board and the assessor for such municipal  corporation  or  school
    45  district  who  prepares the assessment roll upon which the taxes of such
    46  municipal corporation or school district are levied.
    47    § 4. The real property tax law is amended by adding a new section  985
    48  to read as follows:
    49    §  985. Effect of exemption in designated clinician shortage areas. 1.
    50  In a municipal corporation or school district which  elects  to  provide
    51  the  real property tax exemption in a designated clinician shortage area
    52  pursuant to section four hundred thirty-nine of this chapter, the amount
    53  of taxes to be levied for any tax year or school year, as the  case  may
    54  be,  shall  be determined without regard to the fact that state aid will
    55  be payable pursuant to this section. In addition, the tax rate  for  any
    56  such  year shall be determined as if no parcels are exempt from taxation

        A. 2497                             3

     1  pursuant to section four hundred thirty-nine of this  chapter.  However,
     2  the  tax  rate  so  determined  shall be applied to the taxable assessed
     3  value of each parcel after accounting  for  all  applicable  exemptions,
     4  including  the  exemption authorized by section four hundred thirty-nine
     5  of this chapter.
     6    2. The tax savings for each parcel receiving the exemption  authorized
     7  by section four hundred thirty-nine of this chapter shall be computed by
     8  subtracting  the  amount  actually  levied  against  the parcel from the
     9  amount that would have been levied if not for the exemption.
    10    3. (a) The total tax savings duly provided by a municipal  corporation
    11  or  school  district  pursuant  to this section shall be a state charge,
    12  which shall be payable as provided in this subdivision.
    13    (b) A municipal corporation  or  school  district  seeking  state  aid
    14  pursuant to this subdivision shall submit an application therefor to the
    15  commissioner.  The  application  shall  include  such information as the
    16  commissioner shall require.
    17    (c) Upon approving an application  for  state  aid  pursuant  to  this
    18  subdivision, the commissioner shall compute and certify the amount paya-
    19  ble  to a municipal corporation or school district. Such state aid shall
    20  be payable upon the audit and warrant  of  the  state  comptroller  from
    21  vouchers certified and approved by the commissioner.
    22    §  5.  This  act  shall take effect immediately and shall apply to tax
    23  years beginning on or after the first  of  March  next  succeeding  such
    24  effective  date;  or  in  the case of municipal taxing authorities which
    25  have a taxable status date other than March first established  by  char-
    26  ter,  this  act  shall  take  effect with the first establishment of the
    27  taxable status of real property in the municipality next succeeding  the
    28  effective date of this act.
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