SUBJECT:

PURPOSE:

As property taxes continue to increase at a pace greater than the rate of inflation, property owners are looking to the legislature to find viable solutions to provide real property tax relief. This hearing will provide a forum by which the public, local officials and scholars can discuss the practicality of creating a Blue Ribbon Commission to study New York's real property tax system and the viability of such a Commission to generate realistic solutions that will produce meaningful real property tax relief.

In addition to discussion on the Blue Ribbon Commission, the hearing offers the public a medium by which to comment on two discordant real property tax issues; (1) A proposal - Assembly Bill 1574 - to address the manner in which (prospectively) condominiums are assessed and (2) legislative proposals related to the authorization/continuation of nonprofit real property tax exemptions.

Persons wishing to present pertinent testimony to the Committee at the above hearing should complete and return the enclosed reply form as soon as possible. It is important that the reply form be fully completed and returned so that persons may be notified in the event of emergency postponement or cancellation.

Oral testimony will be limited to ten minutes duration. In preparing the order of witnesses, the Committee will attempt to accommodate individual requests to speak at particular times in view of special circumstances. These requests should be made on the attached reply form or communicated to Committee staff as early as possible. In the absence of a request, witnesses will be scheduled in the order in which reply forms are postmarked.

Ten copies of any prepared testimony should be submitted at the hearing registration desk. The Committee would appreciate advance receipt of prepared statements.

In order to further publicize these hearings, please inform interested parties and organizations of the Committee's interest in hearing testimony from all sources.

In order to meet the needs of those who may have a disability, the Assembly, in accordance with its policy of non-discrimination on the basis of disability, as well as the 1990 Americans with Disabilities Act (ADA), has made its facilities and services available to all individuals with disabilities. For individuals with disabilities, accommodations will be provided, upon reasonable request, to afford such individuals access and admission to Assembly facilities and activities.

SELECTED LEGISLATION TO WHICH WITNESSES MAY DIRECT THEIR TESTIMONY:

A. 1574 - Assessments of Condominiums and Cooperatives

A. 1573b - Authorizes assessors to grant certain retroactive non-profit exemptions under certain conditions

A. 1250 - Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property

A. 1246 - Requires the owner of the property applying for the "mandatory" nonprofit real property tax exemptions to show in a clear and convincing manner that eligibility requirements have been satisfied

A. 1244 - Establishes certain vacant or otherwise unimproved land or real property owned by nonprofit organizations from which no revenue is derived shall be exempt from real property taxation only if plans for utilizing the property for exempt purposes within five years are proven and the actual improvements are carried out within seven years

PUBLIC HEARING REPLY FORM

Persons wishing to present testimony at the public hearing on the Real Property Taxation are requested to complete this reply form by September 19, 2007 and mail it to:

Karen Smeaton
Analyst
Real Property Taxation Committee
Floor 23 - Alfred E. Smith Office Building
80 South Swan Street
Albany, New York 12248
Phone: (518) 455-4311
Fax: (518) 455-7095

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