New York cities with over one million residents can tax vacant ground floor commercial premises.

New York State Senate bill S02699 allows cities with over one million residents to impose and collect taxes on vacant ground floor commercial premises. The tax can be set at different rates in different areas of the city and is imposed on the owner of the premises. The tax can be collected monthly or on a longer or shorter period of time. The tax can be reviewed for error, illegality, or unconstitutionality if applied within four months of the notice of the final determination. The tax revenues will be paid into the city's treasury and credited to the general fund.

New York cities with over one million residents can tax vacant ground floor commercial premises.

New York State Senate bill S02699 allows cities with over one million residents to impose and collect taxes on vacant ground floor commercial premises. The tax can be set at different rates in different areas of the city and is imposed on the owner of the premises. The tax can be collected monthly or on a longer or shorter period of time. The tax can be reviewed for error, illegality, or unconstitutionality if applied within four months of the notice of the final determination. The tax revenues will be paid into the city's treasury and credited to the general fund.