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NY A11104

Bill

Status

Introduced

11/6/2020

Primary Sponsor

Harvey Epstein

Click for details

Origin

Assembly

2019-2020 General Assembly

AI Summary

  • Amends the commercial rent tax code for Manhattan premises south of 96th Street to provide a 100 percent reduction in base rent taxes for premises with annual base rent under $1 million
  • 100 percent reduction applies for the period beginning June 1, 2020 and ending the day before the tax period following the later expiration of Executive Order 202 of 2020 or the Mayor's Emergency Executive Order 98 (published March 12, 2020)
  • Maintains existing tiered reduction structure (15 percent, 25 percent, and 35 percent reductions) for all other periods and premises not covered by the new COVID-19 relief provision
  • Takes effect immediately upon enactment

Legislative Description

Reduces certain commercial rent taxes for premises located in the borough of Manhattan south of the center line of ninety-sixth street during the COVID-19 state disaster emergency.

Last Action

referred to ways and means

11/6/2020

Committee Referrals

Ways and Means11/6/2020

Full Bill Text

No bill text available