Bill Text: NY S02285 | 2017-2018 | General Assembly | Introduced

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Bill Title: Designates payments made pursuant to payment in lieu of taxes agreements as "taxes or other lawful charges".

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO LOCAL GOVERNMENT [S02285 Detail]

Download: New_York-2017-S02285-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2285
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 12, 2017
                                       ___________
        Introduced by Sens. O'MARA, MARCHIONE -- read twice and ordered printed,
          and when printed to be committed to the Committee on Local Government
        AN  ACT  to  amend the general municipal law, in relation to designating
          payments made pursuant to payment  in  lieu  of  taxes  agreements  as
          "taxes or other lawful charges"
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 15 of section 858 of the general municipal law,
     2  as added by chapter 356 of the laws of  1993,  is  amended  to  read  as
     3  follows:
     4    (15)  To  enter  into  agreements requiring payments in lieu of taxes.
     5  Such agreements shall be in writing and in addition to other terms shall
     6  contain: the amount due annually to each affected tax jurisdiction (or a
     7  formula by which the amount due can be calculated), the name and address
     8  of the person, office or agency to which payment shall be delivered, the
     9  date on which payment shall be made, and the date on which payment shall
    10  be considered delinquent if not paid. Unless  otherwise  agreed  by  the
    11  affected  tax  jurisdictions,  any  such  agreement  shall  provide that
    12  payments in lieu of taxes shall be allocated among affected  tax  juris-
    13  dictions  in  proportion  to  the  amount of real property tax and other
    14  taxes which would have been received by each affected  tax  jurisdiction
    15  had  the  project  not  been  tax exempt due to the status of the agency
    16  involved in the project. A copy of any such agreement shall be delivered
    17  to each affected tax jurisdiction within fifteen  days  of  signing  the
    18  agreement.  In  the  absence  of any such written agreement, payments in
    19  lieu of taxes  made  by  an  agency  shall  be  allocated  in  the  same
    20  proportions  as  they  had been prior to January first, nineteen hundred
    21  ninety-three for so long as the agency's  activities  render  a  project
    22  non-taxable  by  affected  tax  jurisdictions. Notwithstanding any other
    23  general, special or local law, payments under  such  agreements  may  be
    24  designated  as  "taxes  or  other lawful charges" by the agency entering
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07058-01-7
        S. 2285                             2
     1  into such agreements. Upon such designation, and  for  the  period  that
     2  payments are made under the respective agreements, the amounts due shall
     3  become  liens  on  the  subject  property, with priority superior to all
     4  existing and future claims or encumbrances on the subject property.  The
     5  lien  shall  attach  on  a calendar year basis on February first of each
     6  calendar year in an amount equal to all payments due under  the  respec-
     7  tive  agreements in said calendar year and said lien shall have priority
     8  and parity as if a tax lien under section nine  hundred  twelve  of  the
     9  real property tax law. The agency may bring an action to collect amounts
    10  due  after  said  lien date under section eleven hundred twenty-three of
    11  the real property tax law as the enforcing officer, subject to complying
    12  with title three of article eleven of the real property tax law, except-
    13  ing, however, section eleven hundred twenty-two of the real property tax
    14  law where in lieu thereof, the agency shall file the  subject  agreement
    15  in  the  county  clerk's office with a designation of payments which are
    16  delinquent;
    17    § 2. This act shall take effect on the one hundred twentieth day after
    18  it shall have become a law.