S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4776--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 5, 2019
                                ___________
 
 Introduced  by  M.  of  A.  SCHMITT, MANKTELOW, GOODELL -- read once and
   referred to the Committee  on  Governmental  Operations  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to amend the legislative law and the executive law, in relation
   to establishing a temporary moratorium on unfunded  mandates;  and  to
   amend  chapter  97 of the laws of 2011, amending the general municipal
   law and the education law relating to establishing limits upon  school
   district and local government tax levies, in relation to making perma-
   nent the tax cap and making permanent certain provisions thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited  as  the  "Mandate
 Relief and Permanent Real Property Tax Cap Act."
   §  2.   The legislative law is amended by adding a new section 51-a to
 read as follows:
   § 51-A. TEMPORARY MORATORIUM ON UNFUNDED MANDATES. 1.  DEFINITIONS. AS
 USED IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEAN-
 INGS:
   (A) "LOCAL GOVERNMENT" MEANS A COUNTY,  CITY,  TOWN,  VILLAGE,  SCHOOL
 DISTRICT, OR SPECIAL DISTRICT.
   (B)  "NET  ADDITIONAL COST" MEANS THE COST OR COSTS INCURRED OR ANTIC-
 IPATED TO BE INCURRED WITHIN A ONE YEAR PERIOD BY A LOCAL GOVERNMENT  IN
 PERFORMING  OR  ADMINISTERING  ANY  PROGRAM,  PROJECT, OR ACTIVITY AFTER
 SUBTRACTING THEREFROM ANY REVENUES RECEIVED OR RECEIVABLE BY SUCH  LOCAL
 GOVERNMENT  IN RELATION TO SUCH PROGRAM, PROJECT, OR ACTIVITY, INCLUDING
 BUT NOT LIMITED TO:
   (I) FEES CHARGED TO THE RECIPIENTS OF SUCH PROGRAM, PROJECT, OR ACTIV-
 ITY;
   (II) STATE OR FEDERAL FUNDS RECEIVED FOR  SUCH  PROGRAM,  PROJECT,  OR
 ACTIVITY; AND

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

                                                            LBD08053-02-9

 A. 4776--A                          2
 
   (III)  AN  OFFSETTING  SAVINGS RESULTING FROM THE DIMINUTION OR ELIMI-
 NATION OF ANY  OTHER  PROGRAM,  PROJECT,  OR  ACTIVITY  THAT  STATE  LAW
 REQUIRES SUCH LOCAL GOVERNMENT TO PROVIDE OR UNDERTAKE.
   (C) "UNFUNDED MANDATE" MEANS:
   (I)  ANY  STATE  LAW  THAT  REQUIRES  A LOCAL GOVERNMENT TO PROVIDE OR
 UNDERTAKE ANY NEW PROGRAM, PROJECT OR ACTIVITY THAT RESULTS IN AN ANNUAL
 NET ADDITIONAL COST TO ANY LOCAL GOVERNMENT IN EXCESS  OF  TEN  THOUSAND
 DOLLARS  OR AN AGGREGATE ANNUAL NET ADDITIONAL COST TO ALL LOCAL GOVERN-
 MENTS WITHIN THE STATE IN EXCESS OF ONE MILLION DOLLARS; OR
   (II) ANY STATE LAW THAT REQUIRES A LOCAL GOVERNMENT TO PROVIDE A HIGH-
 ER LEVEL OF SERVICE OR FUNDING  FOR  AN  EXISTING  PROGRAM,  PROJECT  OR
 ACTIVITY  THAT  RESULTS  IN  AN  ANNUAL NET ADDITIONAL COST TO ANY LOCAL
 GOVERNMENT IN EXCESS OF TEN THOUSAND DOLLARS OR AN AGGREGATE ANNUAL  NET
 ADDITIONAL  COST  TO ALL LOCAL GOVERNMENTS WITHIN THE STATE IN EXCESS OF
 ONE MILLION DOLLARS; OR
   (III) ANY STATE LAW THAT REQUIRES A LOCAL GOVERNMENT TO GRANT ANY  NEW
 PROPERTY TAX EXEMPTION OR THAT BROADENS THE ELIGIBILITY OR INCREASES THE
 DOLLAR  AMOUNT  OF ANY EXISTING PROPERTY TAX EXEMPTION, ON PROPERTY THAT
 OTHERWISE WOULD HAVE GENERATED REVENUE UNDER THE  CURRENT  PROPERTY  TAX
 RATE  OF  SUCH LOCAL GOVERNMENT IN EXCESS OF TEN THOUSAND DOLLARS IN ANY
 LOCAL GOVERNMENT OR IN EXCESS OF ONE MILLION DOLLARS STATEWIDE; OR
   (IV) ANY STATE LAW WITH A LEGAL REQUIREMENT THAT WOULD OTHERWISE LIKE-
 LY HAVE THE EFFECT OF RAISING PROPERTY TAXES IN EXCESS OF  TEN  THOUSAND
 DOLLARS  IN  ANY  LOCAL  GOVERNMENT  OR IN EXCESS OF ONE MILLION DOLLARS
 STATEWIDE.
   2. MORATORIUM ON UNFUNDED MANDATES. FOR A THREE YEAR PERIOD  BEGINNING
 THE JANUARY NEXT SUCCEEDING THE EFFECTIVE DATE OF THIS SECTION INTO LAW,
 AND  NOTWITHSTANDING ANY OTHER PROVISION OF LAW, UNFUNDED MANDATES SHALL
 NOT BE ENACTED.
   3. EXEMPTIONS. A STATE LAW SHALL NOT BE CONSIDERED AN UNFUNDED MANDATE
 WHERE SUCH LAW:
   (A) IS REQUIRED BY A COURT ORDER OR JUDGMENT;
   (B) IS PROVIDED AT THE OPTION OF THE LOCAL GOVERNMENT UNDER A LAW THAT
 IS PERMISSIVE RATHER THAN MANDATORY;
   (C) RESULTS FROM THE PASSAGE OF A HOME RULE MESSAGE  WHEREBY  A  LOCAL
 GOVERNMENT REQUESTS AUTHORITY TO IMPLEMENT THE PROGRAM OR SERVICE SPECI-
 FIED  IN THE STATUTE, AND THE STATUTE IMPOSES COSTS ONLY UPON THAT LOCAL
 GOVERNMENT WHICH  REQUESTS  THE  AUTHORITY  TO  IMPOSE  THE  PROGRAM  OR
 SERVICE;
   (D) IS REQUIRED BY STATUTE OR EXECUTIVE ORDER THAT IMPLEMENTS A FEDER-
 AL  LAW  OR  REGULATION  AND  RESULTS FROM COSTS MANDATED BY THE FEDERAL
 GOVERNMENT TO BE BORNE AT THE LOCAL LEVEL, UNLESS THE STATUTE OR  EXECU-
 TIVE  ORDER  RESULTS  IN  COSTS  WHICH  EXCEED THE COSTS MANDATED BY THE
 FEDERAL GOVERNMENT;
   (E) IS IMPOSED ON BOTH GOVERNMENT AND NON-GOVERNMENT ENTITIES  IN  THE
 SAME OR SUBSTANTIALLY SIMILAR CIRCUMSTANCES;
   (F)  REPEALS  OR  REVISES  A STATE LAW TO EASE AN EXISTING REQUIREMENT
 THAT A LOCAL GOVERNMENT PROVIDE OR  UNDERTAKE  A  PROGRAM,  PROJECT,  OR
 ACTIVITY,  OR REAPPORTIONS THE COSTS OF ACTIVITIES BETWEEN LOCAL GOVERN-
 MENTS; OR
   (G) IS NECESSARY TO PROTECT AGAINST  AN  IMMEDIATE  THREAT  TO  PUBLIC
 HEALTH OR SAFETY.
   § 3. The executive law is amended by adding a new section 50-a to read
 as follows:
   § 50-A. REPORT ON UNFUNDED MANDATES. (1) THE COMPTROLLER, IN CONSULTA-
 TION WITH THE COMMISSIONER OF TAXATION AND FINANCE, SHALL ISSUE A REPORT

 A. 4776--A                          3
 
 ON  THE ANNUAL FISCAL IMPACT ENACTED STATE LEGISLATION HAS ON THE REVEN-
 UES AND EXPENSES OF LOCAL MUNICIPAL CORPORATIONS IN THE STATE.
   (2) THE REPORT ISSUED BY THE COMPTROLLER SHALL INCLUDE, AT MINIMUM:
   (I) ANNUAL EXPENSES OF EACH MUNICIPAL CORPORATION IN THE STATE ATTRIB-
 UTABLE TO STATEWIDE LEGISLATION ENACTED BY THE STATE LEGISLATURE;
   (II)  AN ANALYSIS OF THE EFFECT THE TEMPORARY UNFUNDED MANDATE MORATO-
 RIUM, ESTABLISHED PURSUANT TO SECTION  FIFTY-ONE-A  OF  THE  LEGISLATIVE
 LAW, HAD ON LOCAL MUNICIPAL CORPORATION REVENUES AND EXPENDITURES; AND
   (III)  RECOMMENDATIONS  AS  TO  WHETHER THE TEMPORARY UNFUNDED MANDATE
 MORATORIUM ENACTED PURSUANT TO SECTION FIFTY-ONE-A  OF  THE  LEGISLATIVE
 LAW SHALL BE EXTENDED, MADE PERMANENT, OR ALLOWED TO EXPIRE.
   (3)  THE COMPTROLLER SHALL PROVIDE A FINAL COPY OF THE REPORT REQUIRED
 BY THIS SECTION TO THE LEGISLATURE NO  LATER  THAN  JANUARY  FIRST,  TWO
 THOUSAND  TWENTY-THREE,  AND SHALL PUBLISH A FULL COPY OF THE REPORT FOR
 THE PUBLIC TO VIEW ON THE COMPTROLLER'S OFFICIAL WEBSITE.
   § 4.  Section 13 of part A of chapter 97 of the laws of 2011, amending
 the general municipal law and the education law relating to establishing
 limits upon school district and local government tax levies, as  amended
 by section 18 of part A of chapter 20 of the laws of 2015, is amended to
 read as follows:
   §  13. This act shall take effect immediately; provided, however, that
 sections two through eleven of this act shall take effect July  1,  2011
 and shall first apply to school district budgets and the budget adoption
 process  for  the  2012-13  school  year; and shall continue to apply to
 school district budgets and the budget adoption process for  any  school
 year  beginning in any calendar year during which this act is in effect;
 provided further, that if section 26 of part A of chapter 58 of the laws
 of 2011 shall not have taken effect on or before such date then  section
 ten  of  this  act  shall  take  effect on the same date and in the same
 manner as such chapter of the laws  of  2011,  takes  effect[;  provided
 further,  that  section one of this act shall first apply to the levy of
 taxes by local governments for the fiscal year that begins in  2012  and
 shall  continue  to  apply to the levy of taxes by local governments for
 any fiscal year beginning in any calendar year during which this act  is
 in  effect;  provided, further, that this act shall remain in full force
 and effect at a minimum until and including  June  15,  2020  and  shall
 remain in effect thereafter only so long as the public emergency requir-
 ing  the  regulation  and control of residential rents and evictions and
 all such laws providing for such  regulation  and  control  continue  as
 provided  in  subdivision  3  of  section  1 of the local emergency rent
 control act, sections 26-501, 26-502 and 26-520  of  the  administrative
 code  of  the city of New York, section 17 of chapter 576 of the laws of
 1974 and subdivision 2 of section 1 of chapter 274 of the laws  of  1946
 constituting  the  emergency housing rent control law, and section 10 of
 chapter 555 of the laws of 1982, amending the general business  law  and
 the  administrative code of the city of New York relating to conversions
 of residential property  to cooperative or condominium ownership in  the
 city of New York as such laws are continued by chapter 93 of the laws of
 2011 and as such sections are amended from time to time].
   § 5. This act shall take effect immediately.