New York A 1294: Establishes an energy-related public utility mass real property central assessment program

Bill Text

STATE OF NEW YORK
________________________________________________________________________
1294
2023-2024 Regular Sessions
IN ASSEMBLY
January 17, 2023
___________
Introduced by M. of A. WILLIAMS, SAYEGH -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to an energy-re-
lated public utility mass real property central assessment program
The People of the State of New York, represented in Senate and Assem-
bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 2 of section 200-a of the real
2 property tax law, as separately amended by section 2 of part J of chap-
3 ter 57 and chapter 475 of the laws of 2013, is amended to read as
4 follows:
5 (a) The power to determine the final special franchise value, special
6 franchise assessment, railroad ceiling, state equalization rate or any
7 other equalization product established pursuant to this chapter for
8 which a complaint has been filed, as provided by sections four hundred
9 eighty-nine-o, four hundred eighty-nine-ll, four hundred ninety-nine-
10 pppp, six hundred fourteen, twelvefour hundred ninety-nine-ttttt,
11 hundred ten, twelve hundred fifty-three, and twelve hundred sixty-three
12 of this chapter;
13 § 2. Paragraph (a) of subdivision 2 of section 200-a of the real prop-
14 erty tax law, as amended by section 2 of part J of chapter 57 of the
15 laws of 2013, is amended to read as follows:
16 (a) The power to determine the final special franchise value, special
17 franchise assessment, railroad ceiling, state equalization rate or any
18 other equalization product established pursuant to this chapter for
19 which a complaint has been filed, as provided by sections four hundred
20 eighty-nine-o, four hundred eighty-nine-ll, four hundred ninety-nine-
21 six hundred fourteen, twelve hundred ten, twelve hundred fifty-ttttt,
22 three, and twelve hundred sixty-three of this chapter;
23 § 3. Article 4 of the real property tax law is amended by adding a new
24 title 7 to read as follows:
25 TITLE 7
EXPLANATION--Matter in (underscored) is new; matter in bracketsitalics
[ ] is old law to be omitted.
LBD04117-01-3

A. 1294 2
1 ENERGY-RELATED PUBLIC UTILITY MASS REAL PROPERTY CENTRAL
2 ASSESSMENT PROGRAM
3 Section 499-lllll. Definitions.
4 499-mmmmm. Annual fee.
5 499-nnnnn. Assessment of local energy-related public utility
6 mass real property.
7 499-ooooo. Assessment ceiling.
8 499-ppppp. Local energy-related public utility mass real prop-
9 erty value.
10 499-qqqqq. Equitable ratio of assessment.
11 499-rrrrr. Equalization rate.
12 499-sssss. Tentative determination of assessment ceiling;
13 notice, complaints and hearing.
14 499-ttttt. Final determination of assessment ceiling; certif-
15 icate.
16 499-uuuuu. Application of assessment ceiling; computation of
17 exemption.
18 499-vvvvv. Reports to commissioner.
19 499-wwwww. Inspection of accounts and property of public utili-
20 ties.
21 § 499-lllll. Definitions. When used in this title:
22 1. "Local energy-related public utility mass real property" means
23 energy-related public utility mass real property.
24 2. "Local assessing jurisdiction" means the town, city, village or
25 county assessing unit that establishes the assessment rolls for such
26 town, city, village or county.
27 3. "Energy-related public utility mass real property" means real prop-
28 erty that is: (a) owned by an electric corporation, gas corporation,
29 combination gas and electric corporation, or steam corporation as such
30 terms are defined in section two of the public service law, and (b) used
31 in the storage, transmission and distribution of electricity, gas, or
32 steam including conduits, cables, lines, wires, poles, mains, pipes,
33 substations, tanks, supports and enclosures for electrical conductors
34 located on, above and below real property. Such term shall include all
35 property described in paragraph (e) of subdivision twelve of section one
36 hundred two of this chapter. Special franchise property as described in
37 subdivision seventeen of section one hundred two of this chapter and all
38 property described in paragraphs (a) and (b) and subparagraphs (A), (B),
39 (C) and (D) of paragraph (i) of subdivision twelve of section one
40 hundred two of this chapter shall not be considered energy-related
41 public utility mass real property for purposes of this title.
42 4. "Taxation" means an ad valorem levy or special assessment for which
43 energy-related public utility mass real property is otherwise liable
44 pursuant to this chapter.
45 § 499-mmmmm. Annual fee. Any costs and expenses incurred by the
46 commissioner under the energy-related public utility mass real property
47 central assessment pilot program shall be paid from the collection of an
48 annual charge upon the owners of such local energy-related public utili-
49 ty mass real property. The commissioner shall provide by rule for compu-
50 tation of such charge through the app