Bill Text: NY A01094 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to imposing a school impact tax on developers of non-senior housing developments to be used for the construction of new public kindergarten through twelfth grade schools.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced) 2019-01-14 - referred to cities [A01094 Detail]

Download: New_York-2019-A01094-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1094
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 14, 2019
                                       ___________
        Introduced  by  M.  of  A.  GLICK,  COOK, WALKER, SIMON -- read once and
          referred to the Committee on Cities
        AN ACT to amend the administrative code of the  city  of  New  York,  in
          relation  to  imposing a school impact tax on developers of non-senior
          housing developments
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Section 28-118.6 of the administrative code of the city of
     2  New York is amended by adding a new subdivision 15 to read as follows:
     3    15. The amount to be taxed to the developer or developers  of  new  or
     4  converted  non-senior  housing  under  the school impact tax pursuant to
     5  section 11-238.1 of this code.
     6    § 2. The administrative code of the city of New  York  is  amended  by
     7  adding a new section 11-238.1 to read as follows:
     8    §  11-238.1  School impact tax on non-senior housing developments.  a.
     9  Imposition of tax.  A school impact tax is hereby imposed on any  devel-
    10  oper  or developers of new or converted non-senior housing on a per-unit
    11  basis, in an amount determined by the commissioner.
    12    b. Notice of tax. Any developer or  developers  of  new  or  converted
    13  non-senior housing shall be notified of such school impact tax when they
    14  receive  their  certificate of occupancy pursuant to section 28-118.6 of
    15  this code.
    16    c. Rules. The department of finance shall have,  in  addition  to  any
    17  other  functions,  powers and duties which have been or may be conferred
    18  on it by law, the power to make and promulgate rules to  carry  out  the
    19  purposes  of  this section, including, but not limited to, rules related
    20  to the timing, form, manner and distribution of funds collected pursuant
    21  to this section.
    22    d. Purpose of tax. All funds collected pursuant to this section  shall
    23  be specifically designated for the construction of new public kindergar-
    24  ten through twelfth grade schools.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05002-01-9

        A. 1094                             2
     1    e. Penalties. Notwithstanding any provision of any general, special or
     2  local law to the contrary, a developer or developers shall be personally
     3  responsible  for  any  taxes owed pursuant to this section whenever such
     4  developer or developers fail to comply with this section  or  the  rules
     5  promulgated  hereunder, or make a false or misleading statement or omis-
     6  sion and the commissioner determines that such act was due to the devel-
     7  oper or developers' willful neglect, or that  under  such  circumstances
     8  such  act  constituted  a  fraud  on the department. The remedy provided
     9  herein for an action in personam shall be in addition to any other reme-
    10  dy or procedure for the enforcement of collection  of  delinquent  taxes
    11  provided by general, special or local law.
    12    § 3. This act shall take effect immediately.
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