Bill Text: NY A01844 | 2019-2020 | General Assembly | Introduced


Bill Title: Requires businesses that make payments in lieu of taxes to provide local governments and school districts with notice of their intention to file for a change in assessment.

Spectrum: Partisan Bill (Democrat 16-0)

Status: (Introduced) 2019-03-19 - reported referred to codes [A01844 Detail]

Download: New_York-2019-A01844-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1844
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 17, 2019
                                       ___________
        Introduced  by  M. of A. MAGNARELLI, RIVERA, ZEBROWSKI, LUPARDO, CAHILL,
          GOTTFRIED, D'URSO,  HUNTER,  COOK,  BARRON,  LAVINE,  JONES,  FAHY  --
          Multi-Sponsored  by  --  M.  of A. DAVILA, ENGLEBRIGHT, THIELE -- read
          once and referred to the Committee on Real Property Taxation
        AN ACT to amend the real property tax law, in  relation  to  changes  in
          assessment for businesses that make payments in lieu of taxes
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 561 to read as follows:
     3    §  561.  Payments  in  lieu  of  taxes;  change of assessment; notice.
     4  Notwithstanding any other provision of law, any person,  firm,  partner-
     5  ship, corporation, limited liability company or any other business enti-
     6  ty  which  makes payments in lieu of taxes to any county, town, village,
     7  city or school district, shall, prior to filing with such county,  town,
     8  village, city or school district for a change of assessment, notify such
     9  county, town, village, city or school district of such business entity's
    10  intention  to file for such change. Such notification of intention shall
    11  be made in writing and shall be made at least thirty days prior to  such
    12  filing for change of assessment.
    13    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00202-01-9
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