New York S 9823: Relates to apportioning funds to the Yonkers city school district for services and expenses

Bill Text

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S09823 Summary:

BILL NOS09823 

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SAME ASNo Same As

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SPONSORGIANARIS

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COSPNSR

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MLTSPNSR

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Add §1201-f, Tax L

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Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises.

Go to top S09823 Actions:

BILL NOS09823 

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04/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS09823 Committee&nbspVotes:

Go to topS09823 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS09823 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9823

 IN SENATE

 April 7, 2026
 ___________

 Introduced by Sen. GIANARIS -- 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
 23 city, which alteration or renovation would render such premises uninha-
 24 bitable, shall be deemed not to be vacant until the earlier of: (1) one
 25 year from the filing of such construction documents; or (2) one month
 26 following the completion of such alteration or renovation. Any such

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06153-01-5

 S. 9823 2

 1 local law shall define any other terms necessary for the imposition,
 2 administration, collection and enforcement of such tax.
 3 (c) Any such local law may provide for exclusions or exemptions from
 4 such tax other than those specified in this section.
 5 (d) Any such local law may provide for the filing of returns and the
 6 payment of the tax on a monthly basis or on the basis of any longer or
 7 shorter period of time.
 8 (e) For purposes of measuring the applicable period of vacancy, a
 9 vacancy shall not be deemed to have begun until at least thirty days
 10 following the date by which an owner of ground floor commercial premises
 11 was first required to register such premises with the applicable agency
 12 of such city in accordance with a local law establishing a vacancy
 13 registration requirement.
 14 (f) Such tax may be imposed, administered, collected and enforced by
 15 the commissioner of finance of such city by such means and in such
 16 manner as other taxes that are now imposed, administered, collected and
 17 enforced by such commissioner in accordance with the charter or adminis-
 18 trative code of any such city or as otherwise may be provided by any
 19 such local law.
 20 (g) Any final determination of the