Bill Text: NY A07747 | 2023-2024 | General Assembly | Introduced


Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A07747 Detail]

Download: New_York-2023-A07747-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7747

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      June 6, 2023
                                       ___________

        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.
                                                                   LBD11221-01-3

        A. 7747                             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
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