Bill Text: NY S02079 | 2011-2012 | General Assembly | Introduced

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Bill Title: Grants real property tax exemption to owner of property for cost of removing graffiti placed by a third party on said property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-01-18 - REFERRED TO LOCAL GOVERNMENT [S02079 Detail]

Download: New_York-2011-S02079-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2079
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 18, 2011
                                      ___________
       Introduced  by  Sen.  KRUGER -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to amend the real property tax law, in relation to  an  exemption
         for the removal of graffiti
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The real property tax  law  is  amended  by  adding  a  new
    2  section 487-b to read as follows:
    3    S  487-B.  EXEMPTION  FOR  REMOVING GRAFFITI. 1. A COUNTY, CITY, TOWN,
    4  VILLAGE OR SCHOOL DISTRICT ACTING THROUGH ITS LOCAL LEGISLATIVE BODY  IS
    5  HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, OR RESOL-
    6  UTIONS IN THE CASE OF SCHOOL DISTRICTS, TO PROVIDE FOR AN EXEMPTION FROM
    7  TAXATION  TO THE EXTENT THAT AN OWNER OF REAL PROPERTY SHALL INCUR COSTS
    8  IN REMOVING GRAFFITI FROM SAID REAL PROPERTY PLACED THEREON BY  A  THIRD
    9  PARTY.
   10    2.  SUCH  EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
   11  MADE UPON A FORM TO BE PROMULGATED BY THE COMMISSIONER, BY THE OWNER  OF
   12  SUCH  PROPERTY  TO  THE  ASSESSOR  OF  THE CITY, TOWN, VILLAGE OR COUNTY
   13  HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE APPRO-
   14  PRIATE TAXABLE STATUS DATE OF SUCH CITY, TOWN, VILLAGE OR  COUNTY.    IF
   15  THE  ASSESSOR IS SATISFIED THAT THE PROPERTY IS ENTITLED TO AN EXEMPTION
   16  PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE  THE  APPLICATION  AND
   17  SUCH  PROPERTY  SHALL  BE  EXEMPT  FROM  TAXATION AND SPECIAL AD VALOREM
   18  LEVIES AS TO THE EXTENT OF THE COST OF REMOVING THE GRAFFITI AS PROVIDED
   19  IN THIS SECTION.
   20    S 2. This act shall take effect on the first of January next  succeed-
   21  ing the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06659-02-1