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Full-Text Articles in Law
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Fordham Urban Law Journal
This article examines the way the tax system in New York City contrasts sharply with the New York state uniform tax system that requires all real property to be assessed at full market value and within a single jurisdiction, taxed at the same statutory rate. The author finds that properties in the city are assessed at differing percentages of market value, resulting in wide differences in effective tax rates, particularly between residential and non-residential properties. The author posits that a switch by the city to a uniform tax system would result in major reallocation of the tax burden among the …
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Fordham Urban Law Journal
This article examines the way the tax system in New York City contrasts sharply with the New York state uniform tax system that requires all real property to be assessed at full market value and within a single jurisdiction, taxed at the same statutory rate. The author finds that properties in the city are assessed at differing percentages of market value, resulting in wide differences in effective tax rates, particularly between residential and non-residential properties. The author posits that a switch by the city to a uniform tax system would result in major reallocation of the tax burden among the …
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
Fordham Urban Law Journal
This Comment addresses the proposed changes in 1981 to New York's Real Property Tax Law, which would change the law that states all property must be assessed for taxation at its full value. The author posits that this change may have the unintended effect on the manner in which local government borrowing and taxing powers are restricted by the state constitution, thus possibly substantially reducing the amount of revenue local governments may obtain by borrowing and taxing. It first analyzes the effect of a modification of the assessment standard on New York's constitutional borrowing and taxing restrictions, which were adopted …
The Kemp-Garcia Enterprise Zone Bill: A New, Less Costly Approach To Urban Redevelopment, Robert W. Benjamin
The Kemp-Garcia Enterprise Zone Bill: A New, Less Costly Approach To Urban Redevelopment, Robert W. Benjamin
Fordham Urban Law Journal
This article examines the Reagan Administration's practice of creating enterprise zones in blighted urban areas. Enterprise zones are small areas which offer tax abatements and other incentives to to businesses willing to locate within the boundaries of the zone. The author acknowledges that this practice is not new, but argues that the Reagan administration would be the first to offer major incentives to encourage the private sector to undertake the task of rebuilding the nation's most impoverished areas. This article examines the Kemp-Garcia bill, which provides that enterprise zones are to be designated by the Secretary of commerce at the …
The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger
The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger
Fordham Urban Law Journal
This article focuses on the immunity from real property taxation and charges for the use of water and sewer services that New York nonprofit institutions have historically enjoyed. It first examines the nature of New York City's water and sewer rents and exemptions, and the method by which New York city charges for water and sewer services. It then examines the case law that establishes the liability of nonprofit institutions for the payment of water and sewer rent. It further explores the exemptions from water and sewer rents extended to nonprofit organizations in New York City. Finally, in light of …
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
Fordham Urban Law Journal
This article examines the problem of the erosion of the New York municipality tax bases due to a proliferation of New York property tax exemptions for nonprofit organizations. It posits that one of the most difficult and sensitive subjects of real property tax administration is the exemption available to property owned by nonprofit organizations, that do work solely for religious, charitable, hospital, educational, moral or mental improvement of men, women or children. It analyzes the effects of these tax exemptions utilizing a four tiered approach. First, it explains the history of an increasingly intense competition between the needs of the …
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
Fordham Urban Law Journal
This Comment addresses the proposed changes in 1981 to New York's Real Property Tax Law, which would change the law that states all property must be assessed for taxation at its full value. The author posits that this change may have the unintended effect on the manner in which local government borrowing and taxing powers are restricted by the state constitution, thus possibly substantially reducing the amount of revenue local governments may obtain by borrowing and taxing. It first analyzes the effect of a modification of the assessment standard on New York's constitutional borrowing and taxing restrictions, which were adopted …
The Kemp-Garcia Enterprise Zone Bill: A New, Less Costly Approach To Urban Redevelopment, Robert W. Benjamin
The Kemp-Garcia Enterprise Zone Bill: A New, Less Costly Approach To Urban Redevelopment, Robert W. Benjamin
Fordham Urban Law Journal
This article examines the Reagan Administration's practice of creating enterprise zones in blighted urban areas. Enterprise zones are small areas which offer tax abatements and other incentives to to businesses willing to locate within the boundaries of the zone. The author acknowledges that this practice is not new, but argues that the Reagan administration would be the first to offer major incentives to encourage the private sector to undertake the task of rebuilding the nation's most impoverished areas. This article examines the Kemp-Garcia bill, which provides that enterprise zones are to be designated by the Secretary of commerce at the …
The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger
The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger
Fordham Urban Law Journal
This article focuses on the immunity from real property taxation and charges for the use of water and sewer services that New York nonprofit institutions have historically enjoyed. It first examines the nature of New York City's water and sewer rents and exemptions, and the method by which New York city charges for water and sewer services. It then examines the case law that establishes the liability of nonprofit institutions for the payment of water and sewer rent. It further explores the exemptions from water and sewer rents extended to nonprofit organizations in New York City. Finally, in light of …
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
Fordham Urban Law Journal
This article examines the problem of the erosion of the New York municipality tax bases due to a proliferation of New York property tax exemptions for nonprofit organizations. It posits that one of the most difficult and sensitive subjects of real property tax administration is the exemption available to property owned by nonprofit organizations, that do work solely for religious, charitable, hospital, educational, moral or mental improvement of men, women or children. It analyzes the effects of these tax exemptions utilizing a four tiered approach. First, it explains the history of an increasingly intense competition between the needs of the …