Amd §§891-a, 898-a, 901-a, 914-a & 925-v, Gen Muni L
Restricts the formation of new development agencies in Erie County; limits the authority of town industrial development agencies located within Erie County to exempt certain taxes.
STATE OF NEW YORK
________________________________________________________________________
1601
2025-2026 Regular Sessions
IN ASSEMBLY
January 10, 2025
___________
Introduced by M. of A. RIVERA -- read once and referred to the Committee
on Local Governments
AN ACT to amend the general municipal law, in relation to restricting
the formation of new development agencies in Erie county
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 891-a of the general municipal law is amended by
2 adding a new subdivision 3 to read as follows:
3 3. (a) Notwithstanding the provisions of section eight hundred fifty-
4 six of this article or any other law, rule or regulation to the contra-
5 ry, no new industrial development agency may be formed within Erie coun-
6 ty.
7 (b) Notwithstanding the provisions of section eight hundred seventy-
8 four of this article or any other law, rule or regulation to the contra-
9 ry, within Erie county, only projects that are undertaken by the Erie
10 County Industrial Development Agency:
11 (1) May be exempt from the four percent sales and compensating use tax
12 imposed for the benefit of New York state by article twenty-eight of the
13 tax law;
14 (2) May be exempt from the three percent, additional one percent and
15 the additional three-quarters of one percent sales and compensating use
16 tax imposed by section twelve hundred ten of the tax law;
17 (3) May be exempt from real property taxes imposed by the county of
18 Erie, provided however, county real property tax relief may be granted
19 by a town industrial development agency for projects located within such
20 town, if the Erie County Industrial Development Agency consents on a
21 project by project basis by resolution at a regular or special meeting
22 to such real property tax exemption;
23 (4) May be exempt from real property taxes imposed by a village,
24 provided however, village real property tax relief may be granted on a
25 project by project basis by a town industrial development agency for
26 projects located within a village which is part of such town, if such
27 village consents by a resolution duly adopted at a regular or special
28 meeting of such village board to such real property tax exemption;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03058-01-5
A. 1601 2
1 (5) May be exempt from real property taxes imposed by a school
2 district, provided however, school district real property tax relief may
3 be granted on a project by project basis by a town industrial develop-
4 ment agency for projects located within a school district which is part
5 of such town, if such school district consents by a resolution duly
6 adopted at a regular or special meeting of the board of such school
7 district to such real property tax exemption; and
8 (6) May be exempt from the mortgage recording tax imposed by article
9 eleven of the tax law.
10 (c) Notwithstanding any law, rule or regulation to the contrary, town
11 industrial development agencies within Erie county are authorized to
12 enter into cooperative agreements with the Erie County Industrial Devel-
13 opment Agency whereby the rights, obligations, duties, and assets of
14 such town industrial development agency are transferred in whole or in
15 part to the Erie County Industrial Development Agency so long any pledge
16 that may have been provided by the state, such municipality, or such
17 town industrial development agency pursuant to the provisions of section
18 eight hundred sixty-eight of this article is not adversely affected.
19 Insofar as the provisions of this paragraph are inconsistent with any of
20 the provisions of section eight hundred ninety-eight-a, nine hundred
21 one-a, nine hundred fourteen-a (as added by chapter five hundred seven-
22 ty-nine of the laws of nineteen hundred seventy-three) or nine hundred
23 twenty-five-v of this title, the provisions of this paragraph shall be
24 controlling.
25 § 2. Section 898-a of the general municipal law, as added by chapter
26 995 of the laws of 1972, is amended to read as follows:
27 § 898-a. Town of Lancaster industrial development agency. For the
28 benefit of the town of Lancaster in the county of Erie, and the inhabit-
29 ants thereof, an industrial development agency, to be known as the TOWN
30 OF LANCASTER INDUSTRIAL DEVELOPMENT AGENCY, is hereby established for
31 the accomplishment of any or all of the purposes specified in title one
32 of this article [eighteen-A of this chapter]. It shall constitute a
33 body corporate and politic, and be perpetual in duration. It shall have
34 the powers and duties now or hereafter conferred by title one of this
35 article [eighteen-A of this chapter] upon industrial development agen-
36 cies and provided that the exercise of the powers by such agency with
37 respect to the acquisition of real property whether by purchase, condem-
38 nation or otherwise, shall be limited to the corporate limits of the
39 Town of Lancaster, and such agency shall take into consideration the
40 local zoning and planning regulations as well as the regional and local
41 comprehensive land use plans. It shall be organized in a manner
42 prescribed by and be subject to the provisions of title one of this
43 article [eighteen-A of this chapter]. Its members shall be appointed by
44 the governing body of the Town of Lancaster. The agency, its members,
45 officers and employees and its operations and activities shall in all
46 respects be governed by the provisions of title one of this article
47 [eighteen-A of this chapter]. Insofar as any of the provisions of this
48 section are inconsistent with the provisions of subdivision three of
49 section eight hundred ninety-one-a of this title, the provisions of such
50 subdivision shall be controlling.
51 § 3. Section 901-a of the general municipal law, as added by chapter
52 364 of the laws of 1973, is amended to read as follows:
53 § 901-a. Town of Clarence, Erie county, industrial development agency.
54 For the benefit of the town of Clarence, Erie county, and the inhabit-
55 ants thereof, an industrial development agency, to be known as the TOWN
56 OF CLARENCE, ERIE COUNTY, INDUSTRIAL DEVELOPMENT AGENCY, is hereby
A. 1601 3
1 established for the accomplishment of any or all of the purposes speci-
2 fied in title one of this article [eighteen-A of this chapter]. It shall
3 constitute a body corporate and politic, and be perpetual in duration.
4 It shall have the powers and duties now or hereafter conferred by title
5 one of this article [eighteen-A of this chapter] upon industrial devel-
6 opment agencies and provided that the exercise of the powers by such
7 agency with respect to the acquisition of real property whether by
8 purchase, condemnation or otherwise, shall be limited to the corporate
9 limits of the town of Clarence, and such agency shall take into consid-
10 eration the local zoning and planning regulations as well as the
11 regional and local comprehensive land use plans. It shall be organized
12 in a manner prescribed by and be subject to the provisions of title one
13 of this article [eighteen-A of this chapter]. Its members shall be
14 appointed by the governing body of the town of Clarence. The agency, its
15 members, officers and employees and its operations and activities shall
16 in all respects be governed by the provisions of title one of this arti-
17 cle [eighteen-A of this chapter]. Insofar as any of the provisions of
18 this section are inconsistent with the provisions of subdivision three
19 of section eight hundred ninety-one-a of this title, the provisions of
20 such subdivision shall be controlling.
21 § 4. Section 914-a of the general municipal law, as added by chapter
22 579 of the laws of 1973, is amended to read as follows:
23 § 914-a. Town of Amherst industrial development agency. For the bene-
24 fit of the town of Amherst in the county of Erie, and the inhabitants
25 thereof, an industrial development agency, to be known as the TOWN OF
26 AMHERST INDUSTRIAL DEVELOPMENT AGENCY, is hereby established for the
27 accomplishment of any or all of the purposes specified in title one of
28 this article [eighteen-A of this chapter]. It shall constitute a body
29 corporate and politic, and be perpetual in duration. It shall have the
30 power and duties now or hereafter conferred by title one of this article
31 [eighteen-A of this chapter] upon industrial development agencies and
32 provided that the exercise of the powers by such agency with respect to
33 the acquisition of real property whether by purchase, condemnation or
34 otherwise, shall be limited to the corporate limits of the town of
35 Amherst, and such agency shall take into consideration the local zoning
36 and planning regulations as well as the regional and local comprehensive
37 land use plans. It shall be organized in a manner prescribed by and be
38 subject to the provisions of title one of this article [eighteen-A of
39 this chapter]. Its members shall be appointed by the governing body of
40 the town of Amherst. The agency, its members, officers and employees and
41 its operations and activities shall in all respects be governed by the
42 provisions of title one of this article [eighteen-A of this chapter].
43 Insofar as any of the provisions of this section are inconsistent with
44 the provisions of subdivision three of section eight hundred
45 ninety-one-a of this title, the provisions of such subdivision shall be
46 controlling.
47 § 5. Section 925-v of the general municipal law is amended by adding a
48 new subdivision 3 to read as follows:
49 3. Insofar as any of the provisions of this section are inconsistent
50 with the provisions of subdivision three of section eight hundred nine-
51 ty-one-a of this title, the provisions of such subdivision shall be
52 controlling.
53 § 6. This act shall take effect immediately; provided, however, it
54 shall not apply to any project approved by a town industrial development
55 agency prior to the effective date of this act.
