NY State Senate Bill 2011-S7738

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 15, 2012	referred to rules

2011-S7738 (ACTIVE) - Details

Current Committee:: Senate Rules
Law Section:: General Municipal Law
Laws Affected:: Amd §3-c, Gen Muni L; amd §2023-a, Ed L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S3591
2015-2016: S1151
2017-2018: S2122, S8062
2019-2020: S936

2011-S7738 (ACTIVE) - Summary

Relates to payments in lieu of taxes; improves how payments in lieu of taxes are collected.

2011-S7738 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S7738

TITLE OF BILL:
An act to amend the general municipal law and the education law, in
relation to payments in lieu of taxes.

PURPOSE OR GENERAL IDEA OF BILL:
This bill amends the general municipal law and education law to
provide that the tax base growth factor (or quantity change factor)
include the value of new assessment exempted under a Payment In Lieu of
Taxes agreement being added to a community.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends section 3-c of the general municipal law to include
the change in assessed value for each property on the exempt side
of the tax rolls under PILOT agreements when the commissioner of
taxation and finance calculates the quantity change factor for each
local government.

Section 2 amends section 2023-a of the education law to provide that
the change in assessed value for each property on the exempt side
of the tax rolls under PILOT agreements is included when the
commissioner of taxation and finance calculates the quantity change
factor for each local government.

Section 3 provides an effective date one hundred twenty days after

enactment.

JUSTIFICATION:
The new tax cap law ignores increases to the tax base of a community
if that increase in tax base occurs under a PILOT agreement. The
mechanics of the law take into account the payment of PILOTs in a
comprehensive manner, whereby each dollar of "new" PILOT payments
made reduces the amount of tax an entity can levy by a dollar. In
other words, the law sets the Property Tax and PILOT payments cap b
y fixing a maximum levy amount after netting out the effects of any
PILOT payments received. The issue is that the real property improvements
made under a PILOT are not counted under the law in the Tax
Base Growth Factor - the intent of which is to ensure that as a
community grows, so too should its revenues because that community is
providing services to more residents and businesses. By ignoring
PILOT-exempted projects, the law does not properly capture this
phenomenon and a community cannot expand its resources in proportion
to service demand increases. These issues can be resolved by
amending the law to have the quantity change factor include the value
of new assessment exempted under a PILOT agreement being added to a
community.

PRIOR LEGISLATIVE HISTORY: New Legislation

FISCAL IMPLICATIONS: None

EFFECTIVE DATE:
This act shall take effect on the hundred twentieth day after it shall
have become law provided that the amendments to section 3-c of the
general municipal law and section 2023-a of the education law made by


sections one and two of this act, respectively, shall not affect the
repeal of such sections and shall be deemed repealed therewith.

2011-S7738 (ACTIVE) - Bill Text download pdf

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

                                  7738

                            I N  S E N A T E

                              June 15, 2012
                               ___________

Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the general municipal law  and  the  education  law,  in
  relation to payments in lieu of taxes

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

  Section 1. Subparagraph (i) of  paragraph  (b)  of  subdivision  3  of
section  3-c of the general municipal law, as added by section 1 of part
A of chapter 97 of the laws of 2011, is amended to read as follows:
  (i) The commissioner of taxation and finance shall calculate a quanti-
ty change factor for each local government for the  coming  fiscal  year
based upon the physical or quantity change, as defined by section twelve
hundred twenty of the real property tax law, reported to the commission-
er  of  taxation  and  finance  by the assessor or assessors pursuant to
section five hundred seventy-five of the  real  property  tax  law.  The
quantity change factor shall show the percentage by which the full value
of  the taxable real property in the local government has changed due to
physical or quantity change between the second final assessment roll  or
rolls  preceding the final assessment roll or rolls upon which taxes are
to be levied, and the final assessment roll or rolls immediately preced-
ing the final assessment roll or rolls upon which taxes are to be levied
AND INCLUDE THE CHANGE IN ASSESSED VALUE FOR EACH PROPERTY ON THE EXEMPT
SIDE OF THE TAX ROLLS UNDER A PAYMENT IN LIEU OF TAX AGREEMENT.
  S 2. Paragraph b of subdivision 2-a of section 2023-a of the education
law, as added by section 2 of part A of chapter 97 of the laws of  2011,
is amended to read as follows:
  b. The commissioner of taxation and finance shall calculate a quantity
change  factor for the coming school year for each school district based
upon the physical or quantity  change,  as  defined  by  section  twelve
hundred twenty of the real property tax law, reported to the commission-
er  of  taxation  and  finance  by the assessor or assessors pursuant to
section five hundred seventy-five of the  real  property  tax  law.  The
quantity change factor shall show the percentage by which the full value
of  the  taxable real property in the school district has changed due to

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

                                                           LBD16183-02-2

S. 7738                             2

physical or quantity change between the second final assessment roll  or
rolls  preceding the final assessment roll or rolls upon which taxes are
to be levied, and the final assessment roll or rolls immediately preced-
ing the final assessment roll or rolls upon which taxes are to be levied
AND INCLUDE THE CHANGE IN ASSESSED VALUE FOR EACH PROPERTY ON THE EXEMPT
SIDE OF THE TAX ROLLS UNDER A PAYMENT IN LIEU OF TAX AGREEMENT.
  S 3. This act shall take effect on the one hundred twentieth day after
it  shall  have  become a law, provided, however, that the amendments to
section 3-c of the general municipal  law  and  section  2023-a  of  the
education  law  made  by sections one and two of this act, respectively,
shall not affect the  repeal  of  such  sections  and  shall  be  deemed
repealed  therewith.  Effective  immediately,  the  addition,  amendment
and/or repeal of any rules or regulations necessary for the  implementa-
tion  of  this  act on its effective date is authorized to be made on or
before such effective date.

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Senate Bill S7738

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

2011-S7738 (ACTIVE) - Details

2011-S7738 (ACTIVE) - Summary

2011-S7738 (ACTIVE) - Sponsor Memo

2011-S7738 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S7738

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Sponsored By

Thomas F. O'Mara

Archive: Last Bill Status - In Senate Committee Rules Committee

2011-S7738 (ACTIVE) - Details

2011-S7738 (ACTIVE) - Summary

2011-S7738 (ACTIVE) - Sponsor Memo

2011-S7738 (ACTIVE) - Bill Text download pdf

Comments