S T A T E O F N E W Y O R K
________________________________________________________________________
5248--A
2023-2024 Regular Sessions
I N A S S E M B L Y
March 7, 2023
___________
Introduced by M. of A. HUNTER, WALLACE, KELLES, LUPARDO, RAMOS, OTIS --
read once and referred to the Committee on Local Governments -- recom-
mitted to the Committee on Local Governments in accordance with Assem-
bly Rule 3, sec. 2 -- reported and referred to the Committee on Ways
and Means -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the general municipal law and the public authorities
law, in relation to including providing onsite child daycare facili-
ties by a project into a uniform tax exemption policy
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 4 of section 874 of the gener-
al municipal law, as amended by chapter 386 of the laws of 2019, is
amended to read as follows:
(a) The agency shall establish a uniform tax exemption policy, with
input from affected tax jurisdictions, which shall be applicable to the
provision of financial assistance pursuant to section eight hundred
fifty-nine-a of this [chapter] TITLE and shall provide guidelines for
the claiming of real property, mortgage recording, and sales tax
exemptions. Such guidelines shall include, but not be limited to: peri-
od of exemption; percentage of exemption; types of projects for which
exemptions can be claimed; procedures for payments in lieu of taxes and
instances in which real property appraisals are to be performed as a
part of an application for tax exemption; in addition, agencies shall in
adopting such policy consider such issues as: the extent to which a
project will create or retain permanent, private sector jobs; the esti-
mated value of any tax exemptions to be provided; whether affected tax
jurisdictions shall be reimbursed by the project occupant if a project
does not fulfill the purposes for which an exemption was provided; the
impact of a proposed project on existing and proposed businesses and
economic development projects in the vicinity; the amount of private
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04948-03-4
A. 5248--A 2
sector investment generated or likely to be generated by the proposed
project; the demonstrated public support for the proposed project; the
likelihood of accomplishing the proposed project in a timely fashion;
the effect of the proposed project upon the environment; the extent to
which the project will utilize, to the fullest extent practicable and
economically feasible, resource conservation, energy efficiency, green
technologies, and alternative and renewable energy measures; THE EXTENT
TO WHICH THE PROJECT WILL PROVIDE ONSITE CHILD DAYCARE FACILITIES; the
extent to which the proposed project will require the provision of addi-
tional services, including, but not limited to additional educational,
transportation, police, emergency medical or fire services; and the
extent to which the proposed project will provide additional sources of
revenue for municipalities and school districts.
§ 2. Subdivision 1 of section 1963-a of the public authorities law, as
amended by chapter 386 of the laws of 2019, is amended to read as
follows:
1. The authority shall establish a uniform tax exemption policy, with
input from affected local taxing jurisdictions, which shall be applica-
ble to provisions of financial assistance pursuant to section nineteen
hundred fifty-three-a of this title and shall provide guidelines for the
claiming of real property, mortgage recording, and sales tax exemptions.
Such guidelines shall include, but not be limited to: period of
exemption; percentage of exemption; types of projects for which
exemptions can be claimed; procedures for payments in lieu of taxes and
instances in which real property appraisals are to be performed as a
part of an application for tax exemption; in addition, the authority in
adopting such policy shall consider such issues as: the extent to which
a project will create or retain permanent, private sector jobs; the
estimated value of any tax exemption to be provided; whether affected
tax jurisdictions should be reimbursed by the project occupant if a
project does not fulfill the purposes for which an exemption was
provided; the impact of a proposed project on existing and proposed
businesses and economic development projects in the vicinity; the amount
of private sector investment generated or likely to be generated by the
proposed project; the demonstrated public support for the proposed
project; the likelihood of accomplishing the proposed project in a time-
ly fashion; the effect of the proposed project upon the environment; the
extent to which the project will utilize, to the fullest extent practi-
cable and economically feasible, resource conservation, energy efficien-
cy, green technologies, and alternative and renewable energy measures;
THE EXTENT TO WHICH THE PROJECT WILL PROVIDE ONSITE CHILD DAYCARE FACIL-
ITIES; the extent to which the proposed project will require the
provision of additional services, including, but not limited to addi-
tional educational, transportation, police, emergency medical or fire
services; and the extent to which the proposed project will provide
additional sources or revenue for municipalities and school districts.
§ 3. Subdivision 1 of section 2315 of the public authorities law, as
amended by chapter 386 of the laws of 2019, is amended to read as
follows:
1. The authority shall establish a uniform tax exemption policy, with
input from affected local taxing jurisdictions, which shall be applica-
ble to provisions of financial assistance pursuant to section twenty-
three hundred seven of this title and shall provide guidelines for the
claiming of real property, mortgage recording, and sales tax exemptions.
Such guidelines shall include, but not be limited to: period of
exemption; percentage of exemption; types of projects for which
A. 5248--A 3
exemptions may be claimed; procedures for payments in lieu of taxes and
instances in which real property appraisals are to be performed as a
part of an application for tax exemption; in addition, the authority in
adopting such policy shall consider such issues as: the extent to which
a project will create or retain permanent, private sector jobs; the
estimated value of any tax exemption to be provided; whether affected
tax jurisdictions should be reimbursed by the project occupant if a
project does not fulfill the purposes for which an exemption was
provided; the impact of a proposed project on existing and proposed
businesses and economic development projects in the vicinity; the amount
of private sector investment generated or likely to be generated by the
proposed project; the demonstrated public support for the proposed
project; the likelihood of accomplishing the proposed project in a time-
ly fashion; the effect of the proposed project upon the environment; the
extent to which the project will utilize, to the fullest extent practi-
cable and economically feasible, resource conservation, energy efficien-
cy, green technologies, and alternative and renewable energy measures;
THE EXTENT TO WHICH THE PROJECT WILL PROVIDE ONSITE CHILD DAYCARE FACIL-
ITIES; the extent to which the proposed project will require the
provision of additional services, including, but not limited to addi-
tional educational, transportation, police, emergency medical or fire
services; and the extent to which the proposed project will provide
additional sources of revenue for municipalities and school districts.
§ 4. This act shall take effect immediately; provided, however, that
this act shall not apply to any project already submitted to and under
consideration by an agency prior to the effective date of this act.