2014 Property tax-related legislation
Passed both Houses in 2014
Final Status as December 29, 2014
Count = 64
To view bill text, visit New York State Legislature. (To search, enter the bill number without the period, for example, X1234-x.)
| Subject of Legislation | Bill number | Prime sponsor | Last action of Legislature | Action of Governor |
|---|---|---|---|---|
| Budget Bill–Includes RPT Freeze outside NYC, Enhanced RPT Circuit Breaker for NYC, Allows direct State payment of STAR registration corrections, Enhanced STAR income year advance for widows/widowers, oil & gas fee extender, etc. | S.6359-d | Budget Bill | Passed Senate 3/31 | Signed 3/31 Ch. 59 |
| A.8559-d | Budget Bill | Passed Assembly 3/31 | ||
| Budget Bill–Incl. Mohawk Valley & Niagara Assessment Relief act, SCRIE income limit increase to $50K, Nassau Co. Assessment Review Comm. extender, and NYC RPTL Sec. 421-a related amds. | S.6355-d | Budget Bill | Passed Senate 3/31 | Signed 3/31 Ch. 55 |
| A.8555-d | Budget Bill | Passed Assembly 3/31 | ||
| Budget Bill–Includes option for school reorganization related tax rate changes to be phased in over up to 10 years (see Part A, Sec. 6) | S.6356-d | Budget Bill | Passed Senate 3/31 | Signed 3/31 Ch. 56 |
| A.8556-d | Budget Bill | Passed Assembly 3/31 |
| Subject of legislation | Bill number | Prime sponsor | Last action of legislature | Action of Governor |
|---|---|---|---|---|
| Ag. Assessment–Includes Silvopasturing in the definition of "lands used in agricultural production" (amds. A&ML 301(4)) | S.3693 | Ritchie | Passed Senate 6/12 | Signed 12/29 Ch. 547 |
| A.166 | Magee | Passed Assembly 6/19 | ||
| Ag. Districts–allows formation of a district with 250 acres or more, reduced from current 500 acre requirement (amds AML Sec. 303) | S.6360-a | Valesky | Passed Senate 6/11 | Signed 11/21 Ch. 463 |
| A.8026-a | Jaffee | Passed Assembly 6/11 | ||
| Correction of Errors–expands definition of "clerical error" to include failure to use the subsidized housing provs. of RPTL 581-a | S.1998 | Carlucci | Passed Senate 6/2 | Signed 10/21 Ch. 409 |
| A.1445 | Zebrowski | Passed Assembly 6/12 | ||
| Exemption–C. of Oneonta, Capital improvements to certain multiple dwellings that are owner occupied (adds RPTL Sec. 421-n) | S.5992-a | Seward | Passed Senate 5/29 | Signed 9/23 Ch. 365 |
| A.8323-a | Magee | Passed Assembly 5/29 | ||
| Exemption–C. of Oneonta, Residential investment exemption, allows reduction of improvement value (adds RPTL Sec. 485-q) | S.5991-a | Seward | Passed Senate 6/11 | Signed 10/21 Ch. 405 Approval Memo. #6 |
| A.8324-a | Magee | Passed Assembly 6/9 | ||
| Exemption–T. of Bethlehem, Conservation easement agreements, allows exemption to encourage open space (adds RPTL 491-a) | S.7623-a | Breslin | Passed Senate 6/18 | Signed 8/11 Ch. 278 |
| A.9719-a | Fahy | Passed Assembly 6/17 | ||
| Exemption–T. of Eden, Conservation easement agreements, allows exemption to encourage open space (adds RPTL 491-a) | S.4924-a | Gallivan | Passed Senate 6/18 | Signed 8/11 Ch. 296 |
| A.7357-a | DiPietro | Passed Assembly 6/19 | ||
| Exemption–T. of Southampton, allows hospitality business invest. exemption for certain new hotel, motel and B&B properties | S.7229-b | LaValle | Passed Senate 6/11 | Signed 11/21 Ch. 470 |
| A.9533-b | Thiele | Passed Assembly 6/19 | ||
| Exemption–Green Buildings, amends the certification standards for green buildings to include some alternatives to LEED (RPTL Sec.470) | S.5777 | LaValle | Passed Senate 6/18 | Signed 9/23 Ch. 363 |
| A.8009 | Thiele | Passed Assembly 5/12 | ||
| Exemption–Nuclear Power Generating Facilities, extends the sunset of provisions for 15 years (amds. RPTL Sec. 485) | S.6660-a | Ritchie | Passed Senate 6/10 | Signed 9/4 Ch. 336 |
| A.9380 | Galef | Passed Assembly 5/13 | ||
| Exemption–1 Property, RPTL Sec. 406(V. of Rosalyn, Nassau Co.–Amds. Ch. 405 of 2013) | S.6744-a | Martins | Passed Senate 5/12 | Signed 9/23 Ch. 369 |
| A.9001 | Lavine | Passed Assembly 4/30 | ||
| Exemption–1 Property, RPTL Sec. 420-a (Academy Charter School, T. of Hempstead, Nassau Co.) | S.3054 | Hannon | Passed Senate 6/11 | Signed 8/7 Ch. 218 |
| A.10020 | Rules(Hooper) | Passed Assembly 6/19 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Antrim Players, Inc., T. of Ramapo) | S.7781 | Carlucci | Passed Senate 6/17 | Signed 8/7 Ch. 243 |
| A.10060 | Rules(Zebrowski) | Passed Assembly 6/18 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Buckley Country Day School., V. of N. Hills, T. of N. Hempstead) | S.6831 | Martins | Passed Senate 6/16 | Signed 8/7 Ch. 231 |
| A.8993 | Schimel | Passed Assembly 6/18 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Cong Chevra Kadisha Anash, Inc. of Monroe, T. of Monroe) | S.7808 | Squadron | Passed Senate 6/18 | Signed 8/7 Ch. 213 |
| A.9326 | Lentol | Passed Assembly 6/12 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Congregation S.T.L. Corp., V. of Great Neck, T. of N. Hempstead) | S.6210 | Martins | Passed Senate 6/16 | Signed 8/7 Ch. 219 |
| A.8165 | Schimel | Passed Assembly 6/17 | ||
| Exemption–1 Property, RPTL Sec. 420-a (Family Service League, Inc., T. of Islip) | S.5857 | Boyle | Passed Senate 6/11 | Signed 8/7 Ch. 207 |
| A.8033-a | Ramos | Passed Assembly 6/2 | ||
| Exemption–1 Property, RPTL sec. 420-a (Hands Across Long Isl., Inc., V. of Lynnbrook, T. of Hempstead) | S.6812-a | Skelos | Passed Senate 6/12 | Signed 8/7 Ch. 230 |
| A.9198-a | Curran | Passed Assembly 6/18 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Hebrew Alliance Brighton By The Sea, Inc., Brooklyn) | S.6964-c | Savino | Passed Senate 6/20 | Signed 8/7 Ch. 208 |
| A.8251-b | Cymbrowitz | Passed Assembly 6/17 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Holy Temple First Church of God in Christ , C. of Hudson) | S.7687 | Marchione | Passed Senate 6/11 | Signed 8/7 Ch. 240 |
| A.9586-a | Barrett | Passed Assembly 6/18 | ||
| Exemption–1 Property, RPTL Sec. 420-a(International Christian Fellowship, T. of Ramapo) | S.7788 | Carlucci | Passed Senate 6/17 | Signed 8/7 Ch. 244 |
| A.10061 | Rules(Zebrowski) | Passed Assembly 6/18 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Living Faith Christian Church, T. of Oyster Bay) | S.6481 | Hannon | Passed Senate 6/10 | Signed 8/7 Ch. 221 |
| A.8708 | Montesano | Passed Assembly 6/17 | ||
| Exemption–1 Property, RPTL Sec. 420-a (L.I. Gay, LBT Health & Human Svces., Inc., T. of Brookhaven) | S.7809 | Boyle | Passed Senate 6/19 | Signed 8/7 Ch. 245 |
| A.10088 | Rules(Thiele) | Passed Assembly 6/19 | ||
| Exemption–1 Property, RPTL Sec. 420-a (New York 811, Inc., T. of Islip) | S.6919-a | Zeldin | Passed Senate 5/21 | Signed 8/7 Ch. 233 |
| A.9300-a | Garbarino | Passed Assembly 6/17 | ||
| Exemption–1 Property, RPTL Sec. 420-a(St. Luke's Lutheran Church, T. of Oyster Bay) | S.6480-a | Hannon | Passed Senate 6/10 | Signed 8/7 Ch. 220 |
| A.8709-a | Montesano | Passed Assembly 6/19 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Shaare Rachamim, LLC, V. of Great Neck, T. of N. Hempstead) | S.6754 | Martins | Passed Senate 5/12 | Signed 8/7 Ch. 229 |
| A.8861 | Schimel | Passed Assembly 6/9 | ||
| Exemption–1 Property, RPTL Sec. 420-a(Shiloh Baptist Church , C. of Hudson) | S.7688 | Marchione | Passed Senate 6/11 | Signed 8/7 Ch. 241 |
| A.9589 | Barrett | Passed Assembly 6/18 | ||
| Exemption–1 Property, RPTL Sec. 420-a(START Children's Center, Inc., C. of Troy) | S.6605-a | Breslin | Passed Senate 6/18 | Signed 8/7 Ch. 227 |
| A.8936-a | McLauchlin | Passed Assembly 6/19 | ||
| Exemption–1 Property, RPTL Sec. 420-a(State Street A M E Zion Church, C. of Hudson) | S.7689 | Marchione | Passed Senate 6/11 | Signed 8/7 Ch. 242 |
| A.9585 | Barrett | Passed Assembly 6/17 | ||
| Exemption–1 Property, RPTL Sec. 420-b(Society for the Preservation of L.I. Antiquities, T. of Brookhaven) | S.7645-a | Flanagan | Passed Senate 6/18 | Signed 8/7 Ch. 214 |
| A.9353-b | Englebright | Passed Assembly 6/9 | ||
| Exemption–1 Property, RPTL Sec. 446(Stanley DeRonde or his heirs, T. of Ramapo) | S.6513 | Carlucci | Passed Senate 3/17 | Signed 11/21 Ch. 464 |
| A.8748 | Jaffee | Passed Assembly 6/17 | ||
| Exemption–STAR, Farm dwellings, extends eligibility to certain LLC owned property, if it is the primary residence of an owner | S.6424-b | Martins | Passed Senate 5/12 | Vetoed 11/21 Veto Message #495 |
| A.8320-b | Magnarelli | Passed Assembly 5/6 | ||
| Exemption–SCRIE, makes forms more readily available and authorizes supervising agencies to assist in completion of forms | S.6761-a | Golden | Passed Senate 6/18 | Vetoed 12/17 Veto Message #546 |
| A.9014-a | Millman | Passed Assembly 6/12 | ||
| Exemption–SCRIE, relates to outreach, status and time limits concerning program eligibility procedures (amds. RPTL 467-b) | S.7057-b | Golden | Passed Senate 6/18 | Vetoed 12/17 Veto Message #530 |
| A.1859-b | Millman | Passed Assembly 6/12 | ||
| Exemption–SCRIE, relates to providing language access services to potentially eligible tenants (amds. RPTL Sec. 467-b) | S.7054 | Savino | Passed Senate 6/18 | Vetoed 12/17Veto Message #545 |
| A.8978 | Brook-Krasny | Passed Assembly 6/12 | ||
| Exemption–DRIE, increases income limit to $50K as of 7/1/14,as provided by local option (amds. RPTL Secs. 467-b and 467-c) | S.7640 | Savino | Passed Senate 6/20 | Signed 7/22 Ch. 129 |
| A.9744 | Kavanagh | Passed Assembly 6/19 | ||
| Exemption–Solar, Wind, etc., extends existing program for 10 yrs. through 1/1/2025, and amds. when construction begins (RPTL 487) | S.7026-a | Maziarz | Passed Senate 6/11 | Signed 9/4 Ch. 344 |
| A.9446-a | Paulin | Passed Assembly 6/12 | ||
| Exemption–Vets., Requires DTF Commissioner to prepare a list of supporting documents to establish exemption eligibility | S.4810 | Martins | Passed Senate 6/16 | Signed 11/7 Ch. 426 |
| A.6215 | Ramos | Passed Assembly 3/3 | ||
| Exemption–Vets., Alternative, creates a limited opt-out period for schools (amds. RPTL Sec. 458-a) | S.6781 | Carlucci | Passed Senate 6/2 | Signed 11/7 Ch. 430 |
| A.9049 | Cusick | Passed Assembly 6/9 | ||
| Exemption–Vets., Eligible Funds, increases maximum exemption to $7,500 from $5,000 (amds. RPTL Sec. 458) | S.592 | Gianaris | Passed Senate 6/20 | Signed 11/7 Ch. 425 |
| A.2124 | Simotas | Passed Assembly 6/11 | ||
| Land Banks–Increases the allowable number of Land Banks from10 to 20 (Amds. Sec. 1603(g) of the Not-for-Profit Corp. Law) | S.6731 | Valesky | Passed Senate 6/10 | Signed 7/22 Ch. 106 |
| A.8819 | Magnarelli | Passed Assembly 5/29 | ||
| Nassau County Provisions–Limits adjustment of Article 18 Current Base Proportions to one percent on 2014 rolls | S.6475 | Martins | Passed Senate 5/28 | Signed 11/21 Ch. 443 |
| A.8639 | Weisenberg | Passed Assembly 4/30 | ||
| Nassau Co. Provisions–Long Beach, Glen Cove, & AAU Villages, allows one percent limit on Art.19 CBP adjustments on '14 rolls | S.6476 | Martins | Passed Senate 5/28 | Signed 9/4 Ch. 333 |
| A.8646 | Weisenberg | Passed Assembly 5/7 | ||
| Nassau Co. provisions–Tax Appeals, Class IV props. w/ tax certs.to pay based on claimed AV w/ balance to disputed assessment fund | S.7853 | Rules | Passed Senate 6/20 | Signed 11/21 Ch. 458 |
| A.10097 | Rules(Hooper) | Passed Assembly 6/19 | ||
| New York City provisions–assessment disclosure notices required to include certain specific information (see Veto #243 of '13) | S.7466 | Klein | Passed Senate 6/16 | Vetoed 11/21 Veto Message #523 |
| A.9155 | Quart | Passed Assembly 6/19 | ||
| New York City provisions–assessment rolls required to be published and searchable on NYCDOF website (see Veto #244 of '13) | S.7473 | Klein | Passed Senate 6/16 | Vetoed 11/21 Veto Message #501 |
| A.9170 | Quart | Passed Assembly 6/12 | ||
| New York City provisions–authorizes tax abatements for certain Superstorm Sandy damaged properties that have been rebuilt | S.7257 | Lanza | Passed Senate 5/20 | Signed 5/29 Ch. 25 |
| A.9578 | Silver | Passed Assembly 5/19 | ||
| New York City provisions–Housing, Mutual redevelopment co., allows additional exemption for up to 50 yrs. (Pvt.HFL Sec. 125(1)) | S.7709 | Hoylman | Passed Senate 6/18 | Signed 12/17 Ch. 531 |
| A.9937 | Rules(Gottfried) | Passed Assembly 6/19 | ||
| New York City provisions–National Sept. 11 Memorial and Museum to be eligible for exemption provided in Ch. 696 of 1887 | S.7843 | Lanza | Passed Senate 6/18 | Signed 8/7 Ch. 247 |
| A.10096 | Rules(Silver) | Passed Assembly 6/19 | ||
| New York City provisions–Solar Electrical Tax abatement amds, extends for two years and alters formula (amd RPTL 489-bbbb,cccc) | S.7464-a | Lanza | Passed Senate 6/10 | Signed 9/23 Ch. 396 |
| A.9680 | Rosenthal | Passed Assembly 6/19 | ||
| Oneida Indian Nation RPT Depository Fund extender, Ch. 521 of 2005 provisions extended to June 30, 2016 | S.6655 | Griffo | Passed Senate 6/10 | Signed 6/30 Ch. 73 |
| A.8895 | Brindisi | Passed Assembly 6/11 | ||
| Suffolk Co. Provisions–T. of Islip, Limits adjustment of current base proportions under Art. 19 to one percent on 2014-2015 rolls | S.7269 | Zeldin | Passed Senate 6/12 | Signed 8/7 Ch. 216 |
| A.9751 | Ramos | Passed Assembly 6/9 | ||
| Superstorm Sandy Assessment Relief Act amds. authorizing certain refund payments to be made up to $7,500 without prior audit | S.7338 | Boyle | Passed Senate 6/18 | Signed 9/4 Ch. 340 |
| A.9614 | Sweeney | Passed Assembly 6/10 | ||
| Superstorm Sandy Assessment relief Act extender for Smithtown School District, grants more time for adoption | S.6959-a | Flanagan | Passed Senate 6/11 | Signed 10/21 Ch. 416 |
| A.9106-a | Fitzpatrick | Passed Assembly 6/17 | ||
| Tax Collection–Onondaga Co., misc. amds. relating to dates involving C. of Syracuse taxes (amds. Ch. 690 of 1937, et al) | S.7030 | DeFrancisco | Passed Senate 6/10 | Signed 9/23 Ch. 390 |
| A.9345 | Magnarelli | Passed Assembly 6/17 | ||
| Tax Collection–Suffolk Co., T. of East Hampton, allows more time for payment of taxes without interest (re: Suffolk Co. Tax Act) | S.6495 | LaValle | Passed Senate 3/17 | Signed 7/22 Ch. 151 |
| A.8635 | Thiele | Passed Assembly 4/29 | ||
| Tax Enforcement–C. of Middletown, authorized to sell or pledge delinquent tax liens as collateral for a loan (amds. C. 510 of 2013) | S.6247 | Bonacic | Passed Senate 3/10 | Signed 7/22 Ch. 144 |
| A.8570 | Gunther | Passed Assembly 5/27 | ||
| Tax Enforcement–Schenectady, amds. Ch. 415 of 2013to cover certain situations where liens had not yet been sold | S.7518 | Farley | Passed Senate 6/17 | Signed 9/23 Ch. 398 |
| A.9844 | Santabarbara | Passed Assembly 6/19 | ||
| Tax Refunds–Allows School Districts to Charge Back Refunds to Libraries | S.2003 | Carlucci | Passed Senate 6/10 | Signed 12/29 Ch. 546 |
| A.5310 | Galef | Passed Assembly 6/19 | ||
| T. of Henrietta–authorization for property taxpayer assistance payment not to exceed $100 | S.7109 | Gallivan | Passed Senate 6/11 | Signed 8/26 Ch. 329 |
| A.9504 | Bronson | Passed Assembly 6/9 | ||
| Tuckahoe Common and Southampton school district merger provs. relating to tax reduction reserve fund establishment | S.7133-a | LaValle | Passed Senate 6/10 | Signed 8/5 Ch. 203 |
| A.9461-a | Thiele | Passed Assembly 6/17 |
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