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. LBD02503-01-3A. 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 taxationA. 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.
