S T A T E   O F   N E W   Y O R K
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                                  5764

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              June 15, 2011
                               ___________

Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
  when printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation to the  exemption
  of  new  multiple dwellings from local taxation; and to repeal certain
  provisions of such law relating thereto

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The opening paragraph of item (A) of subparagraph (iv) of
paragraph (a) of subdivision 2 of section 421-a of the real property tax
law, as amended by chapter 618 of the laws of 2007, is amended  to  read
as follows:
  Unless excluded by local law, in the city of New York, the benefits of
this subparagraph shall be available in the borough of Manhattan for new
multiple  dwellings  on tax lots now existing or hereafter created south
of or adjacent to either side of one hundred tenth street which commence
construction after July first, nineteen hundred ninety-two  [and  before
December twenty-eighth, two thousand ten] only if:
  S  2.  Subparagraph  (ii) of paragraph (c) of subdivision 2 of section
421-a of the real property tax law, as amended by  chapter  618  of  the
laws of 2007, is amended to read as follows:
  (ii)  construction  is commenced after January first, nineteen hundred
seventy-five [and  before  December  twenty-eighth,  two  thousand  ten]
provided,  however,  that  such  commencement  period shall not apply to
multiple dwellings eligible for  benefits  under  subparagraph  (iv)  of
paragraph (a) of this subdivision;
  S  3. Subdivisions 7, 9, 10, 11, 13, 14 and 15 of section 421-a of the
real property tax law are REPEALED.
  S 4. Clause (E) of subparagraph (iii) of paragraph (a) of  subdivision
2 of section 421-a of the real property tax law is REPEALED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13150-01-1

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  S 5. Paragraph (i) of subdivision 2 of section 421-a of the real prop-
erty  tax law, as amended by chapter 619 of the laws of 2007, is amended
to read as follows:
  (i)  Authority  of city to enact local law. Except as otherwise speci-
fied in this section, a city to which this  section  is  applicable  may
enact a local law to restrict, limit or condition the eligibility, scope
or amount of the benefits under this section in any manner provided that
such  local  law  may  not  grant benefits beyond those provided in this
section and provided further that in the city of New York such local law
shall not take  effect  sooner  than  one  year  after  it  is  enacted.
[Notwithstanding  the  foregoing,  the provisions of any local law shall
not alter the effect of subdivisions  twelve,  thirteen,  fourteen,  and
fifteen  of  this  section  as  they apply on the effective date of such
subdivisions,  notwithstanding  any   subsequent   amendments   to   the
provisions of law referred to in such subdivisions.]
  S  6.  Subdivision 8 of section 421-a of the real property tax law, as
added by chapter 618 of the laws of 2007, subparagraph (i) of  paragraph
(a)  and  paragraph (c) as amended by chapter 15 of the laws of 2008 and
paragraphs (d) and (e) as amended by chapter 619 of the laws of 2007, is
amended to read as follows:
  8. (a) As used in this subdivision, the following terms shall have the
following meanings:
  (i) "Building service employee" means  any  person  who  is  regularly
employed  at a building who performs work in connection with the care or
maintenance of such building. "Building service employee" includes,  but
is  not  limited  to  superintendent, watchman, guard, doorman, building
cleaner, porter, handyman, janitor,  gardener,  groundskeeper,  elevator
operator  and starter, and window cleaner, but shall not include persons
regularly scheduled to work fewer than  eight  hours  per  week  in  the
building.
  (ii) "Prevailing wage" means the wage determined by the fiscal officer
to  be  prevailing for the various classes of building service employees
in the locality pursuant to section two hundred thirty of the labor law.
  (b) No  benefits  under  this  section  shall  be  conferred  for  any
construction  commenced on or after December twenty-eighth, two thousand
seven for any tax lots now existing or hereafter  created  except  where
the applicant agrees that all building service employees employed at the
building,  whether employed directly by the applicant or its successors,
or through a property management company or a contractor, shall  receive
the  applicable  prevailing  wage for the duration of the building's tax
exemption.
  (c) The limitations contained in paragraph  (b)  of  this  subdivision
shall not be applicable to:
  (i) projects containing less than fifty dwelling units; or
  (ii)  buildings  where  the  local  housing  agency  certifies that at
initial occupancy at least fifty  percent  of  the  dwelling  units  are
affordable  to  individuals or families with a gross household income at
or below one hundred twenty-five percent of the area median  income  and
that  any  such  units  which  are  located  in rental buildings will be
subject to restrictions to insure that they will remain  affordable  for
the entire period during which they receive benefits under this section.
  (d) The local housing agency shall prescribe appropriate sanctions for
failure to comply with the provisions of this subdivision.
  (e)  Solely  for  purposes  of  paragraph  (b)  of  this  subdivision,
construction shall be deemed  to  have  commenced  [when  excavation  or
alteration has begun in good faith on the basis of approved construction

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plans]  UPON THE DATE THAT, PURSUANT TO ANY PERMIT APPROVED BY A DEPART-
MENT OF BUILDINGS, (I) A NEW METAL  OR  CONCRETE  STRUCTURE  THAT  SHALL
PERFORM  A  LOAD  BEARING FUNCTION IS INSTALLED AS PART OF A FOUNDATION,
(II)  AT  LEAST ONE FULLY DRIVEN PILE OR CAISSION IS INSTALLED, OR (III)
THE ACTUAL CONSTRUCTION, ALTERATION, OR IMPROVEMENT  OF  A  PRE-EXISTING
BUILDING  OR STRUCTURE BEGINS IN A PROJECT THAT INCLUDES NEW RESIDENTIAL
CONSTRUCTION AND THE CONCURRENT CONVERSION, ALTERATION OR IMPROVEMENT OF
A PRE-EXISTING BUILDING OR STRUCTURE.    PROVIDED,  HOWEVER,  THAT  WITH
RESPECT  TO  SUBPARAGRAPHS  (I),  (II)  AND (III) OF THIS PARAGRAPH, THE
CONSTRUCTION OF SUCH MULTIPLE DWELLING IS COMPLETED WITHOUT UNDUE DELAY.
  (f) The limitations on eligibility  for  benefits  contained  in  this
subdivision  shall be in addition to those contained in any other law or
regulation.
  S 7. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after December 28, 2010.