STATE OF NEW YORK
________________________________________________________________________
1606
2019-2020 Regular Sessions
IN ASSEMBLY
January 15, 2019
___________
Introduced by M. of A. HUNTER, ENGLEBRIGHT, COLTON, COOK, D'URSO, HYND-
MAN, WEPRIN, BLAKE -- read once and referred to the Committee on Local
Governments
AN ACT to amend the general municipal law and the public authorities
law, in relation to including the incorporation of resource conserva-
tion, energy efficiency, green technologies, and alternative and
renewable energy measures in 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 357 of the laws of 1993, 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 and shall provide guidelines for the claim-
8 ing of real property, mortgage recording, and sales tax exemptions.
9 Such guidelines shall include, but not be limited to: period of
10 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
21 sector investment generated or likely to be generated by the proposed
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04961-01-9
A. 1606 2
1 project; the demonstrated public support for the proposed project; the
2 likelihood of accomplishing the proposed project in a timely fashion;
3 the effect of the proposed project upon the environment; the extent to
4 which the project will utilize, to the fullest extent practicable and
5 economically feasible, resource conservation, energy efficiency, green
6 technologies, and alternative and renewable energy measures; the extent
7 to which the proposed project will require the provision of additional
8 services, including, but not limited to additional educational, trans-
9 portation, police, emergency medical or fire services; and the extent to
10 which the proposed project will provide additional sources of revenue
11 for municipalities and school districts.
12 § 2. Subdivision 1 of section 1963-a of the public authorities law, as
13 amended by chapter 357 of the laws of 1993, is amended to read as
14 follows:
15 1. The authority shall establish a uniform tax exemption policy, with
16 input from affected local taxing jurisdictions, which shall be applica-
17 ble to provisions of financial assistance pursuant to section nineteen
18 hundred fifty-three-a of this [chapter] title and shall provide guide-
19 lines for the claiming of real property, mortgage recording, and sales
20 tax exemptions. Such guidelines shall include, but not be limited to:
21 period of exemption; percentage of exemption; types of projects for
22 which exemptions can be claimed; procedures for payments in lieu of
23 taxes and instances in which real property appraisals are to be
24 performed as a part of an application for tax exemption; in addition,
25 the authority in adopting such policy shall consider such issues as: the
26 extent to which a project will create or retain permanent, private
27 sector jobs; the estimated value of any tax exemption to be provided;
28 whether affected tax jurisdictions should be reimbursed by the project
29 occupant if a project does not fulfill the purposes for which an
30 exemption was provided; the impact of a proposed project on existing and
31 proposed businesses and economic development projects in the vicinity;
32 the amount of private sector investment generated or likely to be gener-
33 ated by the proposed project; the demonstrated public support for the
34 proposed project; the likelihood of accomplishing the proposed project
35 in a timely fashion; the effect of the proposed project upon the envi-
36 ronment; the extent to which the project will utilize, to the fullest
37 extent practicable and economically feasible, resource conservation,
38 energy efficiency, green technologies, and alternative and renewable
39 energy measures; the extent to which the proposed project will require
40 the provision of additional services, including, but not limited to
41 additional educational, transportation, police, emergency medical or
42 fire services; and the extent to which the proposed project will provide
43 additional sources or revenue for municipalities and school districts.
44 § 3. Subdivision 1 of section 2315 of the public authorities law, as
45 amended by chapter 357 of the laws of 1993, is amended to read as
46 follows:
47 1. The authority shall establish a uniform tax exemption policy, with
48 input from affected local taxing jurisdictions, which shall be applica-
49 ble to provisions of financial assistance pursuant to section twenty-
50 three hundred seven of this [chapter] title and shall provide guidelines
51 for the claiming of real property, mortgage recording, and sales tax
52 exemptions. Such guidelines shall include, but not be limited to: period
53 of exemption; percentage of exemption; types of projects for which
54 exemptions may be claimed; procedures for payments in lieu of taxes and
55 instances in which real property appraisals are to be performed as a
56 part of an application for tax exemption; in addition, the authority in
A. 1606 3
1 adopting such policy shall consider such issues as: the extent to which
2 a project will create or retain permanent, private sector jobs; the
3 estimated value of any tax exemption to be provided; whether affected
4 tax jurisdictions should be reimbursed by the project occupant if a
5 project does not fulfill the purposes for which an exemption was
6 provided; the impact of a proposed project on existing and proposed
7 businesses and economic development projects in the vicinity; the amount
8 of private sector investment generated or likely to be generated by the
9 proposed project; the demonstrated public support for the proposed
10 project; the likelihood of accomplishing the proposed project in a time-
11 ly fashion; the effect of the proposed project upon the environment; the
12 extent to which the project will utilize, to the fullest extent practi-
13 cable and economically feasible, resource conservation, energy efficien-
14 cy, green technologies, and alternative and renewable energy measures;
15 the extent to which the proposed project will require the provision of
16 additional services, including, but not limited to additional educa-
17 tional, transportation, police, emergency medical or fire services; and
18 the [extend] extent to which the proposed project will provide addi-
19 tional sources of revenue for municipalities and school districts.
20 § 4. This act shall take effect immediately.