STATE OF NEW YORK
________________________________________________________________________
5248--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 7, 2023
___________
Introduced by M. of A. HUNTER, WALLACE, KELLES, LUPARDO, RAMOS, OTIS --
read once and referred to the Committee on Local Governments -- recom-
mitted to the Committee on Local Governments in accordance with Assem-
bly Rule 3, sec. 2 -- reported and referred to the Committee on Ways
and Means -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the general municipal law and the public authorities
law, in relation to including providing onsite child daycare facili-
ties by a project into a uniform tax exemption policy
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 4 of section 874 of the gener-
2 al municipal law, as amended by chapter 386 of the laws of 2019, is
3 amended to read as follows:
4 (a) The agency shall establish a uniform tax exemption policy, with
5 input from affected tax jurisdictions, which shall be applicable to the
6 provision of financial assistance pursuant to section eight hundred
7 fifty-nine-a of this [chapter] title and shall provide guidelines for
8 the claiming of real property, mortgage recording, and sales tax
9 exemptions. Such guidelines shall include, but not be limited to: peri-
10 od of exemption; percentage of exemption; types of projects for which
11 exemptions can be claimed; procedures for payments in lieu of taxes and
12 instances in which real property appraisals are to be performed as a
13 part of an application for tax exemption; in addition, agencies shall in
14 adopting such policy consider such issues as: the extent to which a
15 project will create or retain permanent, private sector jobs; the esti-
16 mated value of any tax exemptions to be provided; whether affected tax
17 jurisdictions shall be reimbursed by the project occupant if a project
18 does not fulfill the purposes for which an exemption was provided; the
19 impact of a proposed project on existing and proposed businesses and
20 economic development projects in the vicinity; the amount of private
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04948-03-4
A. 5248--A 2
1 sector investment generated or likely to be generated by the proposed
2 project; the demonstrated public support for the proposed project; the
3 likelihood of accomplishing the proposed project in a timely fashion;
4 the effect of the proposed project upon the environment; the extent to
5 which the project will utilize, to the fullest extent practicable and
6 economically feasible, resource conservation, energy efficiency, green
7 technologies, and alternative and renewable energy measures; the extent
8 to which the project will provide onsite child daycare facilities; the
9 extent to which the proposed project will require the provision of addi-
10 tional services, including, but not limited to additional educational,
11 transportation, police, emergency medical or fire services; and the
12 extent to which the proposed project will provide additional sources of
13 revenue for municipalities and school districts.
14 § 2. Subdivision 1 of section 1963-a of the public authorities law, as
15 amended by chapter 386 of the laws of 2019, is amended to read as
16 follows:
17 1. The authority shall establish a uniform tax exemption policy, with
18 input from affected local taxing jurisdictions, which shall be applica-
19 ble to provisions of financial assistance pursuant to section nineteen
20 hundred fifty-three-a of this title and shall provide guidelines for the
21 claiming of real property, mortgage recording, and sales tax exemptions.
22 Such guidelines shall include, but not be limited to: period of
23 exemption; percentage of exemption; types of projects for which
24 exemptions can be claimed; procedures for payments in lieu of taxes and
25 instances in which real property appraisals are to be performed as a
26 part of an application for tax exemption; in addition, the authority in
27 adopting such policy shall consider such issues as: the extent to which
28 a project will create or retain permanent, private sector jobs; the
29 estimated value of any tax exemption to be provided; whether affected
30 tax jurisdictions should be reimbursed by the project occupant if a
31 project does not fulfill the purposes for which an exemption was
32 provided; the impact of a proposed project on existing and proposed
33 businesses and economic development projects in the vicinity; the amount
34 of private sector investment generated or likely to be generated by the
35 proposed project; the demonstrated public support for the proposed
36 project; the likelihood of accomplishing the proposed project in a time-
37 ly fashion; the effect of the proposed project upon the environment; the
38 extent to which the project will utilize, to the fullest extent practi-
39 cable and economically feasible, resource conservation, energy efficien-
40 cy, green technologies, and alternative and renewable energy measures;
41 the extent to which the project will provide onsite child daycare facil-
42 ities; the extent to which the proposed project will require the
43 provision of additional services, including, but not limited to addi-
44 tional educational, transportation, police, emergency medical or fire
45 services; and the extent to which the proposed project will provide
46 additional sources or revenue for municipalities and school districts.
47 § 3. Subdivision 1 of section 2315 of the public authorities law, as
48 amended by chapter 386 of the laws of 2019, is amended to read as
49 follows:
50 1. The authority shall establish a uniform tax exemption policy, with
51 input from affected local taxing jurisdictions, which shall be applica-
52 ble to provisions of financial assistance pursuant to section twenty-
53 three hundred seven of this title and shall provide guidelines for the
54 claiming of real property, mortgage recording, and sales tax exemptions.
55 Such guidelines shall include, but not be limited to: period of
56 exemption; percentage of exemption; types of projects for which
A. 5248--A 3
1 exemptions may be claimed; procedures for payments in lieu of taxes and
2 instances in which real property appraisals are to be performed as a
3 part of an application for tax exemption; in addition, the authority in
4 adopting such policy shall consider such issues as: the extent to which
5 a project will create or retain permanent, private sector jobs; the
6 estimated value of any tax exemption to be provided; whether affected
7 tax jurisdictions should be reimbursed by the project occupant if a
8 project does not fulfill the purposes for which an exemption was
9 provided; the impact of a proposed project on existing and proposed
10 businesses and economic development projects in the vicinity; the amount
11 of private sector investment generated or likely to be generated by the
12 proposed project; the demonstrated public support for the proposed
13 project; the likelihood of accomplishing the proposed project in a time-
14 ly fashion; the effect of the proposed project upon the environment; the
15 extent to which the project will utilize, to the fullest extent practi-
16 cable and economically feasible, resource conservation, energy efficien-
17 cy, green technologies, and alternative and renewable energy measures;
18 the extent to which the project will provide onsite child daycare facil-
19 ities; the extent to which the proposed project will require the
20 provision of additional services, including, but not limited to addi-
21 tional educational, transportation, police, emergency medical or fire
22 services; and the extent to which the proposed project will provide
23 additional sources of revenue for municipalities and school districts.
24 § 4. This act shall take effect immediately; provided, however, that
25 this act shall not apply to any project already submitted to and under
26 consideration by an agency prior to the effective date of this act.
