Bill Text: NY A00304 | 2017-2018 | General Assembly | Introduced
Bill Title: Requires taxpayers claiming certain tax credits, exemptions, grants and loans related to real estate development to be in compliance with certain requirements relating to minority and women-owned business enterprise participation in contracts; requires that local laws providing for a tax exemption or abatement for certain projects be in compliance with certain requirements relating to minority and women-owned business enterprise participation in contracts; makes certain technical changes and provides for the expiration and repeal of such provisions.
Spectrum: Partisan Bill (Democrat 12-0)
Status: (Introduced - Dead) 2018-01-03 - referred to real property taxation [A00304 Detail]
Download: New_York-2017-A00304-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 304 2017-2018 Regular Sessions IN ASSEMBLY January 5, 2017 ___________ Introduced by M. of A. BICHOTTE -- read once and referred to the Commit- tee on Real Property Taxation AN ACT to amend the public housing law and the real property tax law, in relation to requiring taxpayers claiming certain tax credits, abate- ments and exemptions related to real estate development to be in compliance with certain requirements relating to minority and women- owned business enterprise participation in contracts; to amend the private housing finance law, in relation to requiring that certain applicants for grants and loans through the low income turnkey/enhanced housing trust fund program be in compliance with certain requirements relating to minority and women-owned business enterprise participation in contracts; to amend the private housing finance law, in relation to requiring that applicants for contracts for the furnishing of housing for persons of low income be in compli- ance with certain requirements relating to minority and women-owned business enterprise participation in contracts; to amend the real property tax law, the private housing finance law and the administra- tive code of the city of New York, in relation to requiring that local laws providing for a tax exemption or abatement for certain residen- tial projects be in compliance with certain requirements relating to minority and women-owned business enterprise participation in contracts; to amend the real property tax law, in relation to making certain technical changes; and to provide for the expiration and repeal of such provisions The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 22 of the public housing law is amended by adding a 2 new subdivision 8 to read as follows: 3 8. Minority and women-owned business enterprise participation. No 4 credit shall be allowable under the provisions of this section unless 5 the taxpayer claiming the credit is in full compliance with the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02254-01-7A. 304 2 1 provisions of sections three hundred twelve and three hundred thirteen 2 of the executive law, to the extent that such provisions apply; 3 provided, however, that a taxpayer granted a waiver of compliance as 4 provided in section three hundred thirteen of the executive law shall be 5 deemed to be in compliance with such provisions. 6 § 2. Subdivision 2 of section 421-a of the real property tax law is 7 amended by adding a new closing paragraph to read as follows: 8 No exemption shall be allowable under the provisions of this section 9 unless the taxpayer claiming the exemption is in full compliance with 10 the provisions of sections three hundred twelve and three hundred thir- 11 teen of the executive law, to the extent that such provisions apply; 12 provided, however, that a taxpayer granted a waiver of compliance as 13 provided in section three hundred thirteen of the executive law shall be 14 deemed to be in compliance with such provisions. 15 § 3. The opening paragraph of paragraph a of subdivision 3 of section 16 421-a of the real property tax law, as amended by section 63-g of part A 17 of chapter 20 of the laws of 2015, is amended to read as follows: 18 Application forms for exemption under this section shall be filed with 19 the assessors between February first and March fifteenth and, based on 20 the certification of the local housing agency as herein provided, the 21 assessors shall certify to the collecting officer the amount of taxes to 22 be abated. If there be in a city of one million population or more a 23 department of housing preservation and development, the term "housing 24 agency" shall mean only such department of housing preservation and 25 development. No such application shall be accepted by the assessors 26 unless accompanied by a certificate of the local housing agency certify- 27 ing the applicant's eligibility pursuant to subdivisions two and four of 28 this section. No such certification of eligibility shall be issued by 29 the local housing agency until such agency determines whether the appli- 30 cant is in full compliance with the provisions of sections three hundred 31 twelve and three hundred thirteen of the executive law, to the extent 32 that such provisions apply, and the initial adjusted monthly rent to be 33 paid by tenants residing in rental dwelling units contained within the 34 multiple dwelling and the comparative adjusted monthly rent that would 35 have to be paid by such tenants if no tax exemption were applicable as 36 provided by this section. The initial adjusted monthly rent will be 37 certified by the local housing agency as the first rent for the subject 38 dwelling units. A copy of such certification with respect to such units 39 shall be attached by the applicant to the first effective lease or occu- 40 pancy agreement. The initial adjusted monthly rent shall reflect the 41 full tax exemption benefits as approved by the agency. 42 § 4. Section 421-b of the real property tax law is amended by adding a 43 new subdivision 4 to read as follows: 44 4. No exemption shall be allowable under the provisions of this 45 section unless the taxpayer claiming the exemption is in full compliance 46 with the provisions of sections three hundred twelve and three hundred 47 thirteen of the executive law, to the extent that such provisions apply; 48 provided, however, that a taxpayer granted a waiver of compliance as 49 provided in section three hundred thirteen of the executive law shall be 50 deemed to be in compliance with such provisions. 51 § 5. Section 421-c of the real property tax law is amended by adding a 52 new subdivision 4 to read as follows: 53 4. No exemption shall be allowable under the provisions of this 54 section unless the taxpayer claiming the exemption is in full compliance 55 with the provisions of sections three hundred twelve and three hundred 56 thirteen of the executive law, to the extent that such provisions apply;A. 304 3 1 provided, however, that a taxpayer granted a waiver of compliance as 2 provided in section three hundred thirteen of the executive law shall be 3 deemed to be in compliance with such provisions. 4 § 6. Section 421-d of the real property tax law is amended by adding a 5 new subdivision 3 to read as follows: 6 3. Any local law providing for a tax exemption as provided in this 7 section shall require the taxpayer claiming the exemption be in full 8 compliance with the provisions of sections three hundred twelve and 9 three hundred thirteen of the executive law, to the extent that such 10 provisions apply; provided, however, that a taxpayer granted a waiver of 11 compliance as provided in section three hundred thirteen of the execu- 12 tive law shall be deemed to be in compliance with such provisions. 13 § 7. Section 421-e of the real property tax law, as amended by chapter 14 121 of the laws of 1988, is amended to read as follows: 15 § 421-e. Exemption of cooperative, condominium, homesteading and 16 rental projects from local taxation. 1. The local legislative body of 17 any city, town or village is hereby authorized and empowered to adopt 18 and amend a local law to provide that any cooperative, condominium, 19 homesteading or rental project which receives payments, grants or loans 20 pursuant to article eighteen of the private housing finance law or any 21 new construction project which receives payments, grants or loans pursu- 22 ant to article nineteen of the private housing finance law shall be 23 exempt from taxation as provided in such local law. Such local law may 24 provide that such eligible property shall be exempt from all or any 25 portion of the taxes imposed by a municipality, including those imposed 26 by a school district, other than assessments for local improvements for 27 a period not to exceed twenty years in the aggregate after the taxable 28 status date immediately following the completion thereof, calculated not 29 to exceed the following exemptions: twelve years of full exemption 30 followed by two years of exemption from eighty percent of such taxation, 31 followed by two years of exemption from sixty percent of such taxation, 32 followed by two years of exemption from forty percent of such taxation, 33 followed by two years of exemption from twenty percent of such taxation; 34 provided that the tax exemption authorized by this section shall be in 35 addition to any other tax exemption or abatement authorized by law, and 36 provided further, however, that in the event a cooperative, condominium, 37 homesteading or rental project ceases to be subject to one or more 38 provisions of article eighteen of the private housing finance law pursu- 39 ant to the provisions of paragraph (c) of subdivision six-a of section 40 eleven hundred two of such law, any tax exemption authorized pursuant to 41 this section with respect to the eligible property of such project shall 42 terminate. 43 2. Any local law providing for a tax exemption as provided in this 44 section shall require the taxpayer claiming the exemption be in full 45 compliance with the provisions of sections three hundred twelve and 46 three hundred thirteen of the executive law, to the extent that such 47 provisions apply; provided, however, that a taxpayer granted a waiver of 48 compliance as provided in section three hundred thirteen of the execu- 49 tive law shall be deemed to be in compliance with such provisions. 50 § 8. Section 421-f of the real property tax law is amended by adding a 51 new subdivision 9 to read as follows: 52 9. Any local law or resolution providing for a tax exemption as 53 provided in this section shall require the taxpayer claiming the 54 exemption be in full compliance with the provisions of sections three 55 hundred twelve and three hundred thirteen of the executive law, to the 56 extent that such provisions apply; provided, however, that a taxpayerA. 304 4 1 granted a waiver of compliance as provided in section three hundred 2 thirteen of the executive law shall be deemed to be in compliance with 3 such provisions. 4 § 9. Section 421-ff of the real property tax law is amended by adding 5 a new subdivision 9 to read as follows: 6 9. Any local law or resolution providing for a tax exemption as 7 provided in this section shall require the taxpayer claiming the 8 exemption be in full compliance with the provisions of sections three 9 hundred twelve and three hundred thirteen of the executive law, to the 10 extent that such provisions apply; provided, however, that a taxpayer 11 granted a waiver of compliance as provided in section three hundred 12 thirteen of the executive law shall be deemed to be in compliance with 13 such provisions. 14 § 10. Subdivision 7 of section 421-h of the real property tax law, as 15 added by chapter 502 of the laws of 2003, is amended by adding a new 16 paragraph (c) to read as follows: 17 (c) Any local law or resolution providing for a tax exemption as 18 provided in this section shall require the taxpayer claiming the 19 exemption be in full compliance with the provisions of sections three 20 hundred twelve and three hundred thirteen of the executive law, to the 21 extent that such provisions apply; provided, however, that a taxpayer 22 granted a waiver of compliance as provided in section three hundred 23 thirteen of the executive law shall be deemed to be in compliance with 24 such provisions. 25 § 11. Subdivision 7 of section 421-h of the real property tax law, as 26 added by chapter 550 of the laws of 2004, is amended by adding a new 27 paragraph (d) to read as follows: 28 (d) Any local law or resolution providing for a tax exemption as 29 provided in this section shall require the taxpayer claiming the 30 exemption be in full compliance with the provisions of sections three 31 hundred twelve and three hundred thirteen of the executive law, to the 32 extent that such provisions apply; provided, however, that a taxpayer 33 granted a waiver of compliance as provided in section three hundred 34 thirteen of the executive law shall be deemed to be in compliance with 35 such provisions. 36 § 12. Section 421-h of the real property tax law, as added by chapter 37 550 of the laws of 2004, is renumbered section 421-p. 38 § 13. Subdivision 7 of section 421-i of the real property tax law, as 39 added by chapter 397 of the laws of 2005, is amended by adding a new 40 paragraph (c) to read as follows: 41 (c) Any local law or resolution providing for a tax exemption as 42 provided in this section shall require the taxpayer claiming the 43 exemption be in full compliance with the provisions of sections three 44 hundred twelve and three hundred thirteen of the executive law, to the 45 extent that such provisions apply; provided, however, that a taxpayer 46 granted a waiver of compliance as provided in section three hundred 47 thirteen of the executive law shall be deemed to be in compliance with 48 such provisions. 49 § 14. Subdivision 7 of section 421-i of the real property tax law, as 50 added by chapter 181 of the laws of 2006, is amended by adding a new 51 paragraph (c) to read as follows: 52 (c) Any local law or resolution providing for a tax exemption as 53 provided in this section shall require the taxpayer claiming the 54 exemption be in full compliance with the provisions of sections three 55 hundred twelve and three hundred thirteen of the executive law, to the 56 extent that such provisions apply; provided, however, that a taxpayerA. 304 5 1 granted a waiver of compliance as provided in section three hundred 2 thirteen of the executive law shall be deemed to be in compliance with 3 such provisions. 4 § 15. Section 421-i of the real property tax law, as added by chapter 5 181 of the laws of 2006, is renumbered section 421-q. 6 § 16. Subdivision 6 of section 421-j of the real property tax law, as 7 added by chapter 399 of the laws of 2006, is amended by adding a new 8 paragraph (c) to read as follows: 9 (c) Any local law or resolution providing for a tax exemption as 10 provided in this section shall require the taxpayer claiming the 11 exemption be in full compliance with the provisions of sections three 12 hundred twelve and three hundred thirteen of the executive law, to the 13 extent that such provisions apply; provided, however, that a taxpayer 14 granted a waiver of compliance as provided in section three hundred 15 thirteen of the executive law shall be deemed to be in compliance with 16 such provisions. 17 § 17. Subdivision 7 of section 421-j of the real property tax law, as 18 added by chapter 590 of the laws of 2006, is amended by adding a new 19 paragraph (c) to read as follows: 20 (c) Any local law or resolution providing for a tax exemption as 21 provided in this section shall require the taxpayer claiming the 22 exemption be in full compliance with the provisions of sections three 23 hundred twelve and three hundred thirteen of the executive law, to the 24 extent that such provisions apply; provided, however, that a taxpayer 25 granted a waiver of compliance as provided in section three hundred 26 thirteen of the executive law shall be deemed to be in compliance with 27 such provisions. 28 § 18. Section 421-j of the real property tax law, as added by chapter 29 590 of the laws of 2006, is renumbered section 421-r. 30 § 19. Subdivision 7 of section 421-k of the real property tax law is 31 amended by adding a new paragraph (c) to read as follows: 32 (c) Any local law or resolution providing for a tax exemption as 33 provided in this section shall require the taxpayer claiming the 34 exemption be in full compliance with the provisions of sections three 35 hundred twelve and three hundred thirteen of the executive law, to the 36 extent that such provisions apply; provided, however, that a taxpayer 37 granted a waiver of compliance as provided in section three hundred 38 thirteen of the executive law shall be deemed to be in compliance with 39 such provisions. 40 § 20. Paragraphs (b) and (c) of subdivision 5 of section 421-l of the 41 real property tax law, as added by chapter 122 of the laws of 2012, are 42 amended and a new paragraph (d) is added to read as follows: 43 (b) The owner of real property applying for such exemption has satis- 44 fied all outstanding town, county, village and school tax obligations; 45 [and] 46 (c) Such reconstruction, alteration or improvement is documented by a 47 building permit, if required, for the improvements or other appropriate 48 documentation as required by the assessor and/or code enforcement offi- 49 cer[.]; and 50 (d) Any local law or resolution providing for a tax exemption as 51 provided in this section shall require the taxpayer claiming the 52 exemption be in full compliance with the provisions of sections three 53 hundred twelve and three hundred thirteen of the executive law, to the 54 extent that such provisions apply; provided, however, that a taxpayer 55 granted a waiver of compliance as provided in section three hundredA. 304 6 1 thirteen of the executive law shall be deemed to be in compliance with 2 such provisions. 3 § 21. Section 421-m of the real property tax law is amended by adding 4 a new subdivision 8 to read as follows: 5 8. Any local law or resolution providing for a tax exemption as 6 provided in this section shall require the taxpayer claiming the 7 exemption be in full compliance with the provisions of sections three 8 hundred twelve and three hundred thirteen of the executive law, to the 9 extent that such provisions apply; provided, however, that a taxpayer 10 granted a waiver of compliance as provided in section three hundred 11 thirteen of the executive law shall be deemed to be in compliance with 12 such provisions. 13 § 22. Subdivision 7 of section 421-n of the real property tax law is 14 amended by adding a new paragraph (c) to read as follows: 15 (c) Any local law or resolution providing for a tax exemption as 16 provided in this section shall require the taxpayer claiming the 17 exemption be in full compliance with the provisions of sections three 18 hundred twelve and three hundred thirteen of the executive law, to the 19 extent that such provisions apply; provided, however, that a taxpayer 20 granted a waiver of compliance as provided in section three hundred 21 thirteen of the executive law shall be deemed to be in compliance with 22 such provisions. 23 § 23. Section 467-b of the real property tax law is amended by adding 24 a new subdivision 8-a to read as follows: 25 (8-a) No tax abatement shall be allowable under the provisions of this 26 section unless the taxpayer claiming the abatement is in full compliance 27 with the provisions of sections three hundred twelve and three hundred 28 thirteen of the executive law, to the extent that such provisions apply; 29 provided, however, that a taxpayer granted a waiver of compliance as 30 provided in section three hundred thirteen of the executive law shall be 31 deemed to be in compliance with such provisions. 32 § 24. Section 1102 of the private housing finance law is amended by 33 adding a new subdivision 9 to read as follows: 34 9. No applicant shall be eligible for a contract as provided in this 35 section unless such applicant is in full compliance with the provisions 36 of sections three hundred twelve and three hundred thirteen of the exec- 37 utive law, to the extent that such provisions apply; provided, however, 38 that a taxpayer granted a waiver of compliance as provided in section 39 three hundred thirteen of the executive law shall be deemed to be in 40 compliance with such provisions. 41 § 25. Section 1106-d of the private housing finance law is amended by 42 adding a new subdivision 3 to read as follows: 43 3. No applicant shall be eligible for a grant or loan as provided in 44 this section unless such applicant is in full compliance with the 45 provisions of sections three hundred twelve and three hundred thirteen 46 of the executive law, to the extent that such provisions apply; 47 provided, however, that a taxpayer granted a waiver of compliance as 48 provided in section three hundred thirteen of the executive law shall be 49 deemed to be in compliance with such provisions. 50 § 26. Section 1106-h of the private housing finance law is amended by 51 adding a new subdivision 5 to read as follows: 52 5. Any local law providing for a tax exemption or tax abatement as 53 provided in this section shall require the taxpayer claiming the 54 exemption be in full compliance with the provisions of sections three 55 hundred twelve and three hundred thirteen of the executive law, to the 56 extent that such provisions apply; provided, however, that a taxpayerA. 304 7 1 granted a waiver of compliance as provided in section three hundred 2 thirteen of the executive law shall be deemed to be in compliance with 3 such provisions. 4 § 27. Section 11-242 of the administrative code of the city of New 5 York is amended by adding a new subdivision (k) to read as follows: 6 (k) No tax exemption or abatement shall be allowable under the 7 provisions of this section unless the taxpayer claiming the exemption or 8 the abatement is in full compliance with the provisions of sections 9 three hundred twelve and three hundred thirteen of the executive law, to 10 the extent that such provisions apply; provided, however, that a taxpay- 11 er granted a waiver of compliance as provided in section three hundred 12 thirteen of the executive law shall be deemed to be in compliance with 13 such provisions. 14 § 28. Section 11-243 of the administrative code of the city of New 15 York is amended by adding a new subdivision (ff) to read as follows: 16 (ff) No tax exemption or abatement shall be allowable under the 17 provisions of this section unless the taxpayer claiming the exemption or 18 the abatement is in full compliance with the provisions of sections 19 three hundred twelve and three hundred thirteen of the executive law, to 20 the extent that such provisions apply; provided, however, that a taxpay- 21 er granted a waiver of compliance as provided in section three hundred 22 thirteen of the executive law shall be deemed to be in compliance with 23 such provisions. 24 § 29. Section 11-244 of the administrative code of the city of New 25 York is amended by adding a new subdivision (m) to read as follows: 26 (m) No tax exemption or abatement shall be allowable under the 27 provisions of this section unless the taxpayer claiming the exemption or 28 the abatement is in full compliance with the provisions of sections 29 three hundred twelve and three hundred thirteen of the executive law, to 30 the extent that such provisions apply; provided, however, that a taxpay- 31 er granted a waiver of compliance as provided in section three hundred 32 thirteen of the executive law shall be deemed to be in compliance with 33 such provisions. 34 § 30. Section 11-257 of the administrative code of the city of New 35 York is amended by adding a new subdivision (i) to read as follows: 36 (i) No tax exemption or abatement shall be allowable under the 37 provisions of this section unless the taxpayer claiming the exemption or 38 the abatement is in full compliance with the provisions of sections 39 three hundred twelve and three hundred thirteen of the executive law, to 40 the extent that such provisions apply; provided, however, that a taxpay- 41 er granted a waiver of compliance as provided in section three hundred 42 thirteen of the executive law shall be deemed to be in compliance with 43 such provisions. 44 § 31. Section 26-406 of the administrative code of the city of New 45 York is amended by adding a new subdivision (f) to read as follows: 46 (f) No tax abatement shall be allowable under the provisions of this 47 section unless the taxpayer claiming the abatement is in full compliance 48 with the provisions of sections three hundred twelve and three hundred 49 thirteen of the executive law, to the extent that such provisions apply; 50 provided, however, that a taxpayer granted a waiver of compliance as 51 provided in section three hundred thirteen of the executive law shall be 52 deemed to be in compliance with such provisions. 53 § 32. Section 26-509 of the administrative code of the city of New 54 York is amended by adding a new subdivision (e) to read as follows: 55 (e) No tax abatement shall be allowable under the provisions of this 56 section unless the taxpayer claiming the abatement is in full complianceA. 304 8 1 with the provisions of sections three hundred twelve and three hundred 2 thirteen of the executive law, to the extent that such provisions apply; 3 provided, however, that a taxpayer granted a waiver of compliance as 4 provided in section three hundred thirteen of the executive law shall be 5 deemed to be in compliance with such provisions. 6 § 33. This act shall take effect immediately; provided, however, that: 7 a. the provisions of this act shall expire and be deemed repealed on 8 the same date as section 313 of the executive law expires and is deemed 9 repealed pursuant to subdivision (h) of section 121 of chapter 261 of 10 the laws of 1988, as amended; 11 b. the amendments to section 421-d of the real property tax law made 12 by section six of this act shall not affect the repeal of such section 13 and shall be deemed repealed therewith; 14 c. the amendments to section 467-b of the real property tax law made 15 by section twenty-three of this act shall survive the expiration and 16 reversion of such section as provided in section 17 of chapter 576 of 17 the laws of 1974, as amended; and 18 d. provided that the amendments to section 26-406 of the city rent and 19 rehabilitation law made by section thirty-one of this act shall remain 20 in full force and effect only as long as the public emergency requiring 21 the regulation and control of residential rents and evictions continues, 22 as provided in subdivision 3 of section 1 of the local emergency housing 23 rent control act; and 24 e. the amendments to section 26-509 of the administrative code of the 25 city of New York made by section thirty-two of this act shall not affect 26 the expiration of such section pursuant to section 26-520 of such code 27 and shall expire therewith.
