Bill Text: NY S00083 | 2021-2022 | General Assembly | Introduced
Bill Title: Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00083 Detail]
Download: New_York-2021-S00083-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 83 2021-2022 Regular Sessions IN SENATE (Prefiled) January 6, 2021 ___________ Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to enabling any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The tax law is amended by adding a new section 1201-f to 2 read as follows: 3 § 1201-f. Commercial vacancy tax. (a) Notwithstanding any other 4 provision of law to the contrary, any city having a population of one 5 million or more is hereby authorized and empowered to adopt and amend 6 local laws imposing in any such city a tax such as the legislature has 7 or would have the power and authority to impose on any ground floor 8 commercial premises that have been vacant for a period of not less than 9 six months. The tax on such vacant ground floor commercial premises 10 shall be measured as determined and calculated in accordance with a 11 formula or formulas set forth in any such local law, provided that any 12 such tax shall not exceed two thousand dollars per square foot annually. 13 Any such local law may impose such tax at different rates in different 14 geographical areas of any such city. Such tax shall be imposed on the 15 owner of such premises. 16 (b) Any such local law shall define the meaning of the term vacancy, 17 provided that ground floor commercial premises that are not occupied by 18 a tenant, but for which construction documents for the alteration or 19 renovation of such premises have been filed with the department of 20 buildings of any such city, or are located in real property for which 21 construction documents for the alteration or renovation of such real 22 property have been filed with the department of buildings of any such EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02641-01-1S. 83 2 1 city, which alteration or renovation would render such premises uninha- 2 bitable, shall be deemed not to be vacant until the earlier of: (1) one 3 year from the filing of such construction documents; or (2) one month 4 following the completion of such alteration or renovation. Any such 5 local law shall define any other terms necessary for the imposition, 6 administration, collection and enforcement of such tax. 7 (c) Any such local law may provide for exclusions or exemptions from 8 such tax other than those specified in this section. 9 (d) Any such local law may provide for the filing of returns and the 10 payment of the tax on a monthly basis or on the basis of any longer or 11 shorter period of time. 12 (e) For purposes of measuring the applicable period of vacancy, a 13 vacancy shall not be deemed to have begun until at least thirty days 14 following the date by which an owner of ground floor commercial premises 15 was first required to register such premises with the applicable agency 16 of such city in accordance with a local law establishing a vacancy 17 registration requirement. 18 (f) Such tax may be imposed, administered, collected and enforced by 19 the commissioner of finance of such city by such means and in such 20 manner as other taxes that are now imposed, administered, collected and 21 enforced by such commissioner in accordance with the charter or adminis- 22 trative code of any such city or as otherwise may be provided by any 23 such local law. 24 (g) Any final determination of the amount of any tax payable hereunder 25 shall be reviewable for error, illegality or unconstitutionality or any 26 other reason whatsoever by a proceeding under article seventy-eight of 27 the civil practice law and rules if application therefor is made to the 28 supreme court within four months after the giving of the notice of such 29 final determination, provided, however, that any such proceeding under 30 article seventy-eight of the civil practice law and rules shall not be 31 instituted by a taxpayer unless: (1) the amount of any tax sought to be 32 reviewed, with such interest and penalties thereon as may be provided 33 for by local law or regulation, shall be first deposited and there is 34 filed an undertaking, issued by a surety company authorized to transact 35 business in this state and approved by the superintendent of financial 36 services of this state as to solvency and responsibility, in such amount 37 as a justice of the supreme court shall approve to the effect that if 38 such proceeding be dismissed or the tax confirmed the taxpayer will pay 39 all costs and charges which may accrue in the prosecution of such 40 proceeding; or (2) at the option of the taxpayer such undertaking may be 41 in a sum sufficient to cover the taxes, interest and penalties stated in 42 such determination plus the costs and charges which may accrue against 43 such taxpayer in the prosecution of the proceeding, in which event the 44 taxpayer shall not be required to pay such taxes, interest or penalties 45 as a condition precedent to the application. 46 (h) Where any tax imposed hereunder shall have been erroneously, ille- 47 gally or unconstitutionally collected and application for the refund 48 thereof duly made to the proper fiscal officer or officers, and such 49 officer or officers or, in the case of a city of one million or more 50 which has established a tax appeals tribunal, such tax appeals tribunal, 51 shall have made a determination denying such refund, such determination 52 shall be reviewable by a proceeding under article seventy-eight of the 53 civil practice law and rules, provided, however, that such proceeding is 54 instituted within four months after the giving of the notice of such 55 denial, that a final determination of tax due was not previously made, 56 and that an undertaking is filed with the proper fiscal officer or offi-S. 83 3 1 cers in such amount and with such sureties as a justice of the supreme 2 court shall approve to the effect that if such proceeding be dismissed 3 or the tax confirmed, the taxpayer will pay all costs and charges which 4 may accrue in the prosecution of such proceeding. 5 (i) Except in the case of a willfully false or fraudulent return with 6 intent to evade the tax, no assessment of additional tax shall be made 7 after the expiration of more than three years from the date of the 8 filing of a return, provided, however, that where no return has been 9 filed as provided by law the tax may be assessed at any time. 10 (j) Revenues resulting from the imposition of tax authorized by this 11 section shall be paid into the treasury of any such city and shall be 12 credited to and deposited in the general fund of any such city. 13 (k) If any provision of this section or the application thereof to any 14 person or circumstance shall be held invalid, the remainder of this 15 section and the application of such provision to other persons or 16 circumstances shall not be affected thereby. 17 § 2. This act shall take effect thirty days after the commissioner of 18 finance for a city with a population of one million or more submits a 19 report required by a local law establishing a vacancy registration 20 requirement to the mayor, the speaker of the council and the comptroller 21 of such city. Such commissioner of finance shall notify the legislative 22 bill drafting commission upon the submission of such report in order 23 that the commission may maintain an accurate and timely effective data 24 base of the official text of the laws of the state of New York in furth- 25 erance of effectuating the provisions of section 44 of the legislative 26 law and section 70-b of the public officers law.
