NY State Senate Bill 2021-S953

Senate Bill S953

2021-2022 Legislative Session

Requires businesses that make payments in lieu of taxes to provide agencies, local governments and school districts with notice of their intention to change assessment

download bill text pdf

Archive: Last Bill Status - Passed Senate & Assembly

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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 23, 2022	returned to senate passed assembly ordered to third reading rules cal.284 substituted for a944a referred to ways and means delivered to assembly passed senate
May 04, 2022	advanced to third reading
May 03, 2022	2nd report cal.
May 02, 2022	1st report cal.935
Apr 26, 2022	print number 953a
Apr 26, 2022	amend and recommit to local government
Jan 05, 2022	referred to local government
Jan 06, 2021	referred to local government

Votes

- May 23, 2022 - Floor Vote
  S953
  
  61
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 23, 2022
      
      aye (61)
      
      Addabbo Jr.
      
      Akshar
      
      Bailey
      
      Biaggi
      
      Borrello
      
      Boyle
      
      Breslin
      
      Brisport
      
      Brooks
      
      Cleare
      
      Comrie
      
      Cooney
      
      Felder
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Jordan
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martucci
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rath III
      
      Reichlin-Melnick
      
      Ritchie
      
      Rivera
      
      Ryan
      
      Salazar
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Weik
      
      excused (2)
      
      Brouk
      
      Sanders Jr.
  May 2, 2022 - Local Government Committee Vote
  S953
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 2, 2022
      
      aye (7)
      
      Borrello
      
      Brooks
      
      Gaughran
      
      Hinchey
      
      Rath III
      
      Reichlin-Melnick
      
      Thomas

Bill Amendments

Original

A (Active)

co-Sponsors

2021-S953 - Details

Law Section:: Real Property Tax Law
Laws Affected:: Add §561-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S602
2011-2012: S950
2013-2014: S1526
2015-2016: S425
2017-2018: S1293
2019-2020: S4174

2021-S953 - Summary

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

2021-S953 - Sponsor Memo

                                
 
BILL NUMBER: S953

SPONSOR: GAUGHRAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to changes in
assessment for businesses that make payments in lieu of taxes

 
PURPOSE:

This bill requires businesses that make payments in lieu of taxes
(PILOTs) to provide local governments and school districts with notice
of their intention to change assessment.

 
SUMMARY OF PROVISIONS:

Section 1: The Real Property Tax Law is amended by adding a new section
561a to require businesses that make payments in lieu of taxes (PILOTs)
to provide local governments and school districts with notice of their
intention to change their assessment. Such notification must be made in
writing and must be made at least thirty days prior to such filing for

change of assessment.

Section 2: Establishes the Effective Date.

 
JUSTIFICATION:

Many businesses have been enticed to areas through a development program
known as PILOT, payment in lieu of taxes. The program exempts certain
businesses from property taxes in exchange for payments to the county,
towns and school districts where they are located. Some PILOT agreements
have provisions that allow the business to challenge property tax
assessments and win a credit against future payments if found to be a
valid challenge.

A successful challenge would create a substantial reduction in revenue
to a locality and school district that relies on PILOT payments. The
potential impact to a school district or locality could be devastating.
Localities and school districts should be given the courtesy of previous
notice that the business is filing an assessment challenge. Notification
would allow for planning and budgeting decisions to be made that would
reflect a possible reduction in PILOT payments.

 
LEGISLATIVE HISTORY:

S4174/A1844 of 2019/20;
S1293/A.8859 of 2017/18;
S.425 of 2015/16.

 
FISCAL IMPLICATIONS:

None to the State. This change in the law would help localities and
school districts prepare financial plans.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S953 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    953
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 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:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 561-a to read as follows:
   §  561-A.  PAYMENTS  IN  LIEU  OF TAXES; CHANGE OF ASSESSMENT; NOTICE.
 NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY PERSON,  FIRM,  PARTNER-
 SHIP, CORPORATION, LIMITED LIABILITY COMPANY OR ANY OTHER BUSINESS ENTI-
 TY  WHICH  MAKES PAYMENTS IN LIEU OF TAXES TO ANY COUNTY, TOWN, VILLAGE,
 CITY OR SCHOOL DISTRICT, SHALL, PRIOR TO FILING WITH SUCH COUNTY,  TOWN,
 VILLAGE, CITY OR SCHOOL DISTRICT FOR A CHANGE OF ASSESSMENT, NOTIFY SUCH
 COUNTY, TOWN, VILLAGE, CITY OR SCHOOL DISTRICT OF SUCH BUSINESS ENTITY'S
 INTENTION  TO FILE FOR SUCH CHANGE. SUCH NOTIFICATION OF INTENTION SHALL
 BE MADE IN WRITING AND SHALL BE MADE AT LEAST THIRTY DAYS PRIOR TO  SUCH
 FILING FOR CHANGE OF ASSESSMENT.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01750-01-1

co-Sponsors

2021-S953A (ACTIVE) - Details

Law Section:: Real Property Tax Law
Laws Affected:: Add §561-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S602
2011-2012: S950
2013-2014: S1526
2015-2016: S425
2017-2018: S1293
2019-2020: S4174

2021-S953A (ACTIVE) - Summary

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

2021-S953A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S953A

SPONSOR: GAUGHRAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to changes in
assessment for businesses that make payments in lieu of taxes

 
PURPOSE:

This bill requires businesses that make payments in lieu of taxes
(PILOTs) to provide local governments and school districts with notice
of their intention to change assessment.

 
SUMMARY OF PROVISIONS:

Section 1: The Real Property Tax Law is amended by adding a new section
561 to require businesses that make payments in lieu of taxes (PILOTS)
to provide local governments, agencies and school districts with notice
of their intention to change their assessment. Such notification must be
made in writing and must be made at least forty-five days prior to such
filing for change of assessment.

Section 2: Establishes the Effective Date.

 
JUSTIFICATION:

Many businesses have been enticed to areas through a development program
known as PILOT, payment in lieu of taxes. The program exempts certain
businesses from property taxes in exchange for payments to the county,
towns and school districts where Lhey are located. Some PILOT agreements
have provisions that allow the business to challenge property tax
assessments and win a credit against future payments if found to be a
valid challenge.

A successful challenge would create a substantial reduction in revenue
to a locality and school district that relies on PILOT payments. The
potential impact to a school district or locality could be devastating.
Localities and school districts should be given the courtesy of previous
notice that the business is filing an assessment challenge. Notification
would allow for planning and budgeting decisions to be made that would
reflect a possible reduction in PILOT payments.

 
FISCAL IMPLICATIONS:

None to the State. This change in the law would help localities and
school districts prepare financial plans.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S953A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  953--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sens. GAUGHRAN, BROOKS, COMRIE -- read twice and ordered
   printed, and when printed to be committed to the  Committee  on  Local
   Government  --  recommitted  to  the  Committee on Local Government in
   accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee
 
 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:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 561-a to read as follows:
   §  561-A.  PAYMENTS  IN  LIEU  OF TAXES; CHANGE OF ASSESSMENT; NOTICE.
 NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY PERSON,  FIRM,  PARTNER-
 SHIP, CORPORATION, LIMITED LIABILITY COMPANY OR ANY OTHER BUSINESS ENTI-
 TY  WHICH  MAKES  PAYMENTS IN LIEU OF TAXES TO ANY AGENCY, COUNTY, TOWN,
 VILLAGE, CITY OR SCHOOL DISTRICT, SHALL, PRIOR TO FILING WITH SUCH AGEN-
 CY, COUNTY, TOWN, VILLAGE, CITY OR  SCHOOL  DISTRICT  FOR  A  CHANGE  OF
 ASSESSMENT,  NOTIFY  SUCH  AGENCY, COUNTY, TOWN, VILLAGE, CITY OR SCHOOL
 DISTRICT OF SUCH BUSINESS ENTITY'S INTENTION TO FILE  FOR  SUCH  CHANGE.
 SUCH  NOTIFICATION  OF  INTENTION  SHALL BE MADE IN WRITING AND SHALL BE
 MADE AT LEAST FORTY-FIVE DAYS PRIOR TO SUCH FILING FOR CHANGE OF ASSESS-
 MENT.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01750-03-2

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Senate Bill S953

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Sponsored By

James Gaughran

Archive: Last Bill Status - Passed Senate & Assembly

Bill Amendments

co-Sponsors

John E. Brooks

Leroy Comrie

2021-S953 - Details

2021-S953 - Summary

2021-S953 - Sponsor Memo

2021-S953 - Bill Text download pdf

co-Sponsors

John E. Brooks

Leroy Comrie

2021-S953A (ACTIVE) - Details

2021-S953A (ACTIVE) - Summary

2021-S953A (ACTIVE) - Sponsor Memo

2021-S953A (ACTIVE) - Bill Text download pdf

Comments