2018 property tax-related bills of interest

Budget bill -- Includes enhanced STAR income verification by DTF, extends telecom mass property assessment ceilings w/ phase-in, allows RPT credits for certain charitable gifts, and misc. technical amds. (Pts. B, G, LL, & E)

S.7509-c
A.9509-c

Passed Senate 3/30
Passed Assembly 3/30

Signed 4/12 Ch. 59

Budget bill -- Includes taxable State land additions for certain Central Pine Barrens & Bowman Lake State Park properties (Pts. CC & VV)

S.7508-c
A.9508-c

Passed Senate 3/30
Passed Assembly 3/29

Signed 4/12 Ch. 58

Budget bill -- Includes Citizen Empowerment tax credit amds., various law amds. to address local government shared services obstacles, and permanence for county-wide shared services panels (Pts. CC, DD, & EE)

S.7505-c
A.9505-d

Passed Senate 3/29
Passed Assembly 3/29

Signed 4/12 Ch. 55

Ag. Assessment -- allows electronic filing of renewal forms (amds. AML Sec. 305(1)(a) and RPTL Sec. 104)

S.7878-a
A.10384-a

Passed Senate 6/12
Passed Assembly 6/13

Vetoed  12/7
Veto Message #299

Ag. Assessment -- newly planted hopyards to be exempt for 6 years (amds. AML Secs. 301(4) and 305(7))

S.8841
A.10097

Passed Senate 6/13
Passed Assembly 6/5

Signed 8/16 Ch. 192

Ag. Building exemption extender -- construction completion date is extended by 10 years, through Jan. 1, 2029 (amds. RPTL Sec. 483)

S.8067
A.10057

Passed Senate 6/4
Passed Assembly 5/9

Signed 11/5  Ch. 326

Assessor Training -- subjects the assessor of the City of Albany to training requirements notwithstanding the prior exception (amds. RPTL Sec. 334) 

S.6903-b
A.8722-b

Passed Senate 6/4
Passed Assembly 6/5

Signed  12/28  Ch. 481

DTF to report on public utility mass property assessment ceiling recommendations by 5/1/18 (repeals Ch. 501 of the Laws of 2017)

S.7301
A.8920

Passed Senate 1/8
Passed Assembly 5/22

Signed 10/2  Ch. 315

Equalization Rates -- requires assessor to provide notice to affected governing bodies where tentative eq. rate is not within 5% of LOA

S.6959
A.8805

Passed Senate 2/5
Passed Assembly 6/6

Signed 7/10  Ch. 115

Equalization Rates -- requires certification of final state eq. rates, class ratios, and class eq. rates 30 days prior to last levy date

S.6958
A.8806

Passed Senate 6/4
Passed Assembly 5/22

Signed 7/31  Ch. 132

Equalization Rates -- Guilderland, requires establishment of segment rates for Rotterdam-Mohonasen, Schalmont, and Voorheesville SDs

S.6960-a
A.8803-a

RePassed Senate 2/27
Passed Assembly 5/16

Signed 7/10  Ch. 116

Exemption -- C. of Buffalo, certain senior citizens with long time residency and income eligibility (adds RPTL Sec. 467-k)

S.6934
A.2279-a

Passed Senate 6/11
Passed Assembly 2/6

Signed 8/24  Ch. 212

Exemption -- C. of Syracuse, Federal flood insurance participants, 1-3 family w/ income limit, by local option (adds RPTL Sec. 467-k)

S.8972-b
A.9967-b

Passed Senate 6/19
Passed Assembly 6/20

Signed  12/28  Ch. 512

Exemption -- Non-Profits, Authorizes retroactive eligibility for certain post-taxable status date acquisitions (optional)

S.2273
A.1647

Passed Senate 6/20
Passed Assembly 6/4

Signed  12/7  Ch. 358

Exemption -- 1 Property, RPTL Sec. 406
(Village of Farmingdale, Conklin St., T. of Oyster Bay)

S.7773
A.9573-a

Passed Senate 6/7
Passed Assembly 6/19

Signed 11/5  Ch. 344

Exemption -- 1 Property, RPTL Sec. 406
(Village of Farmingdale, 137 & 145 Main St., T. of Oyster Bay)

S.7774
A.9544-a

Passed Senate 6/11
Passed Assembly 6/19

Signed 11/5  Ch. 345

Exemption -- 1 Property, RPTL Sec. 406
(Village of Farmingdale, 254 Main St., T. of Oyster Bay)

S.7775
A.9574-c

Passed Senate 6/7
Passed Assembly 6/19

Signed 12/21  Ch. 439

Exemption -- 3 Properties, RPTL Sec. 420-a
(Chabad of Great Neck, T. of N. Hempstead)

S.8798-a
A.11059-a

RePassed Senate 6/18
Passed Assembly 6/20

Signed  12/28  Ch. 509

Exemption -- 1 Property, RPTL Sec. 420-a
(Congregation Gates of Prayer, V. of Lawrence, T. of Hempstead)

S.252-b
A.7850-a

Passed Senate 6/7
Passed Assembly 3/26

Signed  7/31  Ch. 127

Exemption -- 1 Property, RPTL Sec. 420-a
(Family Service League, Inc., T. of Brookhaven)

S.8021-a
A.10143-a

Passed Senate 6/7
Passed Assembly 6/20

Signed 8/17  Ch. 199

Exemption -- 1 Property, RPTL Sec. 420-a
(Family Service League, Inc., T. of Islip)

S.8042
A.9864

Passed Senate 6/6
Passed Assembly 6/5

Signed  7/31  Ch. 143

Exemption -- 1 Property, RPTL Sec. 420-a
(Iglesia Pentacostal 3RA Nueva Jerusalem, Inc., T. of Haverstraw)

S.8889-a
A.10978-a

Passed Senate 6/11
Passed Assembly 6/20

Signed  12/28  Ch. 510

Exemption -- 1 Property, RPTL Sec. 420-a
(Jaam'e Masjid Bellmore LI, Inc., Inc., T. of Hempstead)

S.8832
A.10316-a

Passed Senate 6/19
Passed Assembly 6/19

Signed 12/21  Ch. 451

Exemption -- 1 Property, RPTL Sec. 420-a
(Kehillas B'nai Ha Yeshivos, T. of Hempstead)

S.13-b
A.7849-a

Passed Senate 6/12
Passed Assembly 3/26

Signed 8/24  Ch. 225

Exemption -- 1 Property, RPTL Sec. 420-a
(Konbit Neg Lakay, Inc. of Spring Valley, T. of Ramapo)

S.7991
A.8360

Passed Senate 6/18
Passed Assembly 6/19

Signed 12/21  Ch. 442

Exemption -- 1 Property, RPTL Sec. 420-a
(Korean Presbyterian Church of Bayside, T. of Hempstead)

S.8335
A.10318

Passed Senate 6/19
Passed Assembly 6/19

Signed  12/7  Ch. 388

Exemption -- 1 Property, RPTL Sec. 420-a
(Maranatha Grace Church, T. of Hempstead)

S.8218
A.10405

Passed Senate 6/7
Passed Assembly 6/19

Signed 11/5  Ch. 348

Exemption -- 1 Property, RPTL Sec. 420-a
(Mercy Haven, Inc., T. of Brookhaven)

S.8996
A.11251

Passed Senate 6/18
Passed Assembly 6/20

Signed  12/7  Ch. 395

Exemption -- 1 Property, RPTL Sec. 420-a
(New York Kali Mandir, Inc., T. of Hempstead)

S.7060-a
A.9569-a

Passed Senate 6/18
Passed Assembly 6/19

Signed 12/21  Ch. 434

Exemption -- 1 Property, RPTL Sec. 420-a
(Ohr Haemeth American Soc. for Torah Educ., V. of Great Neck)

S.6806
A.8426

Passed Senate 3/22
Passed Assembly 3/28

Signed 4/18 Ch. 5

Exemption -- 1 Property, RPTL Sec. 420-a
(Reboli Center for Art and History, Inc., T. of Brookhaven)

S.8886
A.10926

Passed Senate 6/20
Passed Assembly 6/20

Signed  7/31  Ch. 176

Exemption -- 1 Property, RPTL Sec. 420-a
(Spectrum Designs Foundation Ltd., T. of N. Hempstead)

S.8940
A.11137

Passed Senate 6/11
Passed Assembly 6/20

Signed 12/21  Ch. 452

Exemption -- 1 Property, RPTL Sec. 420-a
(Stride, Inc., T. of N. Hempstead)

S.6942-a
A.10928

Passed Senate 3/21
Passed Assembly 6/20

Signed  12/28  Ch. 482

Exemption -- 1 Property, RPTL Sec. 420-a
(United Veterans Beacon House, T. of Brookhaven)

S.8022
A.10142

Passed Senate 6/6
Passed Assembly 6/5

Signed  7/31  Ch. 152

Exemption -- 1 Property, RPTL Sec. 420-a
(Yaphank Presbyterian Church, T. of Brookhaven)

S.8657
A.10680

Passed Senate 6/7
Passed Assembly 6/20

Signed  7/31  Ch. 184

Exemption -- 1 Property, RPTL Sec. 420-a
(Yeshiva Nishmas HaTora, Inc.,T. of Hempstead)

S.8135-a
A.10374-b

Passed Senate 6/18
Passed Assembly 6/19

Signed  12/28  Ch. 497

Exemption -- 1 Property, RPTL Sec. 462
(Chabad at Stony Brook, Inc., Galloway Ct., T. of Brookhaven)

S.8126
A.10131

Passed Senate 6/6
Passed Assembly 5/30

Signed  7/31  Ch. 151

Exemption -- 1 Property, RPTL Sec. 462
(Chabad at Stony Brook, Inc., Sturrock Way, T. of Brookhaven)

S.8125
A.10130

Passed Senate 6/6
Passed Assembly 5/22

Signed  7/31  Ch. 150

Exemption -- 1 Property, RPTL Sec. 464(2)(sic)
(North Bellmore Fire District, T. of Hempstead)

S.6757-a
A.8448-a

Passed Senate 6/4
Passed Assembly 6/19

Signed  12/28  Ch. 479

Exemption -- SCRIE/DRIE, makes forms more readily available and authorizes supervising agencies to assist in completion of forms

S.4555
A.6026

Passed Senate 6/13
Passed Assembly 5/2

Signed  12/7  Ch. 360

Exemption -- SCRIE/DRIE, relates to outreach, status and time limits concerning program eligibility procedures (amds. RPTL Sec. 467-b)

S.4567
A.6037

Passed Senate 6/19
Passed Assembly 3/20

Signed  12/28  Ch. 464

Exemption -- Solar, Wind and other energy systems, adds linear generators to list of allowable systems (amds. RPTL Sec. 487)

S.7418-b
A.9651-b

Passed Senate 6/18
Passed Assembly 6/14

Signed 11/5  Ch. 325

Exemption -- Superstorm Sandy, extends time to apply and complete projects by two years (amds. Ch. 122 of the Laws of 2015)

S.7339
A.8724

Passed Senate 6/6
Passed Assembly 5/7

Signed  7/31  Ch. 130

Exemption -- Volunteer Fire, Inc. Assocs. and in Villages, changes references to firefighters (amds. RPTL Secs. 464 and 466)

S.6542-b
A.8321-c

Passed Senate 4/23
Passed Assembly 5/1

Signed  12/28  Ch. 476

Land Banks -- increases the authorization from a maximum of 25 to a maximum of 35 Land Banks (amds. Sec. 1603 Not-for-Profit Law)

S.8717
A.11233

Passed Senate 6/12
Passed Assembly 6/20

Signed  12/28  Ch. 508

Land Banks -- makes properties acquired exempt as of the date of transfer of title to the Land Bank (amds. Sec. 1608 Not-for-Profit Law)

S.6967
A.8881

Passed Senate 3/19
Passed Assembly 6/14

Signed  12/28  Ch. 483

Nassau Co. provisions -- extends the assessment review commission for two more years, through June 30, 2020

S.8892
A.10085

Passed Senate 6/6
Passed Assembly 5/22

Signed 7/1  Ch. 84

Nassau Co. provisions -- related to disputed assessment fund for tax class four properties (amds. Nassau Co. Admin Code)

S.8963-a
A.11216

Passed Senate 6/19
Passed Assembly 6/19

Signed 7/10  Ch. 114

New York City provisions -- Abatement, adds electric energy storage equipment to solar provisions (amds. RPTL Secs. 499-aaaa through 499-ffff)

S.8971
A.10410

Passed Senate 6/19
Passed Assembly 6/18

Signed 12/21  Ch. 412

New York City provisions -- Abatement, extends solar electrical program for 2 years through 1/1/2021 (amds. RPTL 499-bbbb/cccc)

S.8049
A.10150

Passed Senate 6/13
Passed Assembly 6/11

Signed 11/5  Ch. 327

New York City provisions -- limits adjustment of current base proportions to one half of one percent change from prior year

S.8941
A.11123

Passed Senate 6/20
Passed Assembly 6/19

Signed 10/1  Ch. 306

Suffolk Co. provisions -- T. of Islip, Limits adjustment of current base proportions under Art. 19 to one percent on 2018-2019 rolls

S.8932
A.5297-a

Passed Senate 6/11
Passed Assembly 6/19

Signed  7/31  Ch. 186

Tax Appeals -- Extends authorization for financing of certain RPT related refunds for another 5 years (to 6/15/2023)

S.7855
A.10348

Passed Senate 6/4
Passed Assembly 5/22

Signed 7/1  Ch. 87

Tax Cap -- certain BOCES capital expenditures to be excluded if approved by voters of each constituent school district

S.7730
A.9825

Passed Senate 6/13
Passed Assembly 6/19

Vetoed  12/28
Veto Message #359

Tax Collection -- C. of Buffalo, allows unpaid housing code violation penalties, costs, and fines to be added to RPT levy

S.7346-a
A.10618-a

Passed Senate 6/20
Passed Assembly 6/20

Signed 7/31  Ch. 167

Tax Collection -- C. of Syracuse, allows unpaid housing code violation penalties, costs, and fines to be added to RPT levy

S.3131-a
A.416-a

Passed Senate 6/20
Passed Assembly 6/20

Signed  7/31  Ch. 123

Tax Enforcement -- Villages, Extends ability to enforce under old Law through 2021 (amds. Ch. 602 of '93 & Ch. 512 of '15)

S.8952
A.11006

Passed Senate 6/19
Passed Assembly 6/13

Signed 12/21  Ch. 416

Tax State Property -- requires DTF study of impacts of state lands in Westchester, Putnam, and Dutchess counties by 12/1/18 

S.5481-a
A.7402-a

Passed Senate 6/20
Passed Assembly 6/19

Signed 8/24  Ch. 222

Tax State Property -- certain lands in Ts. of Argyle, Ft. Edward, and Kingsbury, in Washington Co. taxable for all purposes (amds. RPTL Sec. 532-g)

S.1672
A.6759

Passed Senate 4/30
Passed Assembly 6/19

Signed 8/17  Ch. 196

Tax State Property -- Ts. of Blooming Grove and Chester, adds to list of eligible jurisdictions (amds. RPTL Sec. 532-e)

S.6269-a
A.7952-a

Passed Senate 6/19
Passed Assembly 6/19

Vetoed  12/21
Veto Message #314

T. of Clarkstown -- limits adjustment of Article 19 current base proportions to one percent on 2018-19 assessment roll

S.8222
A.9949

Passed Senate 6/6
Passed Assembly 5/31

Signed  7/31  Ch. 146

T. of Hempstead -- extends PILOTs from the Town to the school and fire district for certain Lido Beach land for 5 yrs. to 6/30/2023

S.8081
A.10253

Passed Senate 6/6
Passed Assembly 5/22

Signed 7/1  Ch. 86

T. of Neversink -- extends time for filing of the tentative assessment roll, the hearing of complaints on assessments, and final roll filing

S.8910-a
A.11062-a

Passed Senate 6/18
Passed Assembly 6/20

Signed 7/1  Ch. 111

T. of Orangetown -- limits adjustment of Article 19 current base proportions to one percent on 2018-19 assessment roll

S.7990
A.9729

Passed Senate 6/14
Passed Assembly 5/31

Signed 7/31  Ch. 139