Requires the use of local labor to qualify for certain real property tax exemptions relating to business investment and the installation of certain energy systems; defines local labor; provides for exceptions from the local labor requirement in certain circumstances where local labor is not qualified to perform the work or available.
STATE OF NEW YORK
________________________________________________________________________
1951
2025-2026 Regular Sessions
IN ASSEMBLY
January 14, 2025
___________
Introduced by M. of A. MAHER -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to requiring the
employment of local labor for certain real property tax exemptions
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 102 of the real property tax law is amended by
2 adding a new subdivision 9-c to read as follows:
3 9-c. "Local labor" means individuals who reside within the economic
4 development region, created pursuant to section two hundred thirty of
5 the economic development law, in which the business is located.
6 § 2. Subparagraphs 2 and 3 of paragraph (b) of subdivision 2 of
7 section 485-b of the real property tax law, as amended by chapter 305 of
8 the laws of 1994, are amended and a new subparagraph 4 is added to read
9 as follows:
10 (2) the cost of such construction, alteration, installation or
11 improvement exceeds the sum of ten thousand dollars or such greater
12 amount as may be specified by local law or resolution; [and]
13 (3) such construction, alteration, installation or improvement is
14 completed as may be evidenced by a certificate of occupancy or other
15 appropriate documentation as provided by the owner[.]; and
16 (4) it is shown that at least eighty percent of the applicant's work-
17 force is comprised of local labor, as defined in section one hundred two
18 of this chapter. The applicant may request an exemption on a particular
19 contract or trade scope for the following reasons:
20 (i) warranty issues:
21 (A) in a case where a specialized manufacturing warranty is required
22 by the applicant in which no local labor can manufacture an "all equal"
23 product; or
24 (B) in a case where an installation warranty is required by the appli-
25 cant in which no local labor can install an "all equal" product;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04969-01-5
A. 1951 2
1 (ii) specialized construction is required and no local contractors or
2 local construction workers have the required skills, certifications or
3 training to perform the work;
4 (iii) no local labor is available for the project; or
5 (iv) the contractor requires key or core persons such as supervisors,
6 foreman or "construction workers" having special skills that are not
7 available in the "local labor" market.
8 § 3. The opening paragraph of subdivision 2 of section 487 of the real
9 property tax law is designated paragraph (a) and a new paragraph (b) is
10 added to read as follows:
11 (b) No such exemption shall be granted unless by a showing that such
12 project employs at least eighty percent local labor, as defined in
13 section one hundred two of this chapter. The applicant may request an
14 exemption on a particular contract or trade scope for the following
15 reasons:
16 (i) warranty issues:
17 (1) in a case where a specialized manufacturing warranty is required
18 by the applicant in which no local labor can manufacture an "all equal"
19 product; or
20 (2) in a case where an installation warranty is required by the appli-
21 cant in which no local labor can install an "all equal" product;
22 (ii) specialized construction is required and no local contractors or
23 local construction workers have the required skills, certifications or
24 training to perform the work;
25 (iii) no local labor is available for the project; or
26 (iv) the contractor requires key or core persons such as supervisors,
27 foreman or "construction workers" having special skills that are not
28 available in the "local labor" market.
29 § 4. This act shall take effect immediately
