New York S 664: Relates to establishing the "police officer protection fund" for the purpose of retrofitting officer patrol vehicles with bullet-proof glass

Bill Text

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S00664 Summary:

BILL NOS00664 

&nbsp

SAME ASSAME AS A05680

&nbsp

SPONSORSKOUFIS

&nbsp

COSPNSRGOUNARDES, KRUEGER

&nbsp

MLTSPNSR

&nbsp

Amd §§102 & 402, RPT L

&nbsp

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

Go to top S00664 Actions:

BILL NOS00664 

&nbsp

01/08/2025REFERRED TO LOCAL GOVERNMENT

05/20/20251ST REPORT CAL.1143

05/21/20252ND REPORT CAL.

05/22/2025ADVANCED TO THIRD READING 

05/28/2025PASSED SENATE

05/28/2025DELIVERED TO ASSEMBLY

05/28/2025referred to real property taxation

01/07/2026died in assembly

01/07/2026returned to senate

01/07/2026REFERRED TO LOCAL GOVERNMENT

04/21/20261ST REPORT CAL.757

04/22/20262ND REPORT CAL.

04/27/2026ADVANCED TO THIRD READING 

05/07/2026PASSED SENATE

05/07/2026DELIVERED TO ASSEMBLY

05/07/2026referred to real property taxation

Go to topS00664 Committee&nbspVotes:

Go to topS00664 Floor&nbspVotes:

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

Go to topS00664 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 664

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sens. SKOUFIS, GOUNARDES, KRUEGER -- 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 assessment and
 taxation of lessees and users of certain tax exempt property

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision 12 of section 102 of the real property tax law
 2 is amended by adding a new paragraph (k) to read as follows:
 3 (k) The possessory interest of a private lessee or contractor which
 4 uses real property owned by the United States or the state of New York,
 5 except real property owned by public authorities, where the property
 6 would be subject to real property taxation if owned by such lessee or
 7 contractor, except where the use is by way of a concession which is
 8 available for the use of the general public and is located in or adja-
 9 cent to a public airport, park, market, fairground, road, pier, marina,
 10 railroad, busline, subway or similar property which is available for the
 11 use of the general public.
 12 § 2. The section heading and subdivision 1 of section 402 of the real
 13 property tax law are amended to read as follows:
 14 United States or state property held under lease or contract [of
 15 sale]. 1. Whenever the legal title of real property is in the United
 16 States, or in the state of New York, but the use, occupation or
 17 possession thereof is in a person, partnership, association or corpo-
 18 ration, or their or its successor in interest, under a lease, contract
 19 [of sale], option or other agreement [whereby a right to acquire the
 20 premises through an option, a first privilege or a first refusal is
 21 granted, or whereby upon one or more payments the legal title thereto is
 22 to be or may be acquired by such person, partnership, association or
 23 corporation], [his] such that the interest is a possessory interest

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02203-01-5

 S. 664 2

 1 described in paragraph (k) of subdivision twelve of section one hundred
 2 two of this chapter, their or its interest in such real property shall
 3 be assessed and taxed [as] for the same amount and to the same extent as
 4 though the lessee, contractor or user were the owner of such real prop-
 5 erty and shall be entered in the assessment roll in the same manner as
 6 if such person, partnership, association or corporation held the legal
 7 title to such property, except for the addition to the description of
 8 the property of the name of the owner and of the words "interest under
 9 lease", "interest under contract", "interest under option", or other
 10 appropriate words de