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NY A01804
Bill
Status
1/9/2013
Primary Sponsor
Claudia Tenney
Click for details
AI Summary
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Amends the real property tax circuit breaker credit definition of "qualifying real property taxes" to include municipal user fees charged by municipalities.
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Defines "municipal user fees" as charges for services including library services, garbage collection, fire protection, water, and sewer services provided by a municipality.
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Excludes recreational fees such as municipal golf course and swimming pool charges from the definition of municipal user fees.
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Applies to taxable years beginning after the bill's effective date, which is immediately upon enactment.
Legislative Description
Defines qualifying real property taxes to include municipal user fees, for purposes of the real property tax circuit breaker; defines "municipal user fees" as any municipal fee charged to a qualified taxpayer for services provided by a municipality, including but not limited to fees for garbage, fire protection, water and sewer, that are in addition to the real property tax levy.
Last Action
held for consideration in ways and means
6/17/2014