Bill Text: NY S02498 | 2023-2024 | General Assembly | Amended

---

Bill Title: Includes providing onsite child daycare facilities by a project into a uniform tax exemption policy.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-28 - AMENDED ON THIRD READING 2498A [S02498 Detail]

Download: New_York-2023-S02498-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                         2498--A
            Cal. No. 889

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 20, 2023
                                       ___________

        Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government -- recom-
          mitted to the Committee on Local Government in accordance with  Senate
          Rule  6,  sec. 8 -- reported favorably from said committee, ordered to
          first and second report, ordered  to  a  third  reading,  amended  and
          ordered reprinted, retaining its place in the order of third reading

        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.
                                                                   LBD04948-02-4
        S. 2498--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
        S. 2498--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.