S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7747
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 6, 2023
                                ___________
 
 Introduced  by M. of A. MAHER -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to requiring  the
   employment of local labor for certain real property tax exemptions
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 102 of the real property  tax  law  is  amended  by
 adding a new subdivision 9-c to read as follows:
   9-C.  "LOCAL  LABOR"  MEANS INDIVIDUALS WHO RESIDE WITHIN THE ECONOMIC
 DEVELOPMENT REGION, CREATED PURSUANT TO SECTION TWO  HUNDRED  THIRTY  OF
 THE ECONOMIC DEVELOPMENT LAW, IN WHICH THE BUSINESS IS LOCATED.
   §  2.  Subparagraphs  2  and  3  of  paragraph (b) of subdivision 2 of
 section 485-b of the real property tax law, as amended by chapter 305 of
 the laws of 1994, are amended and a new subparagraph 4 is added to  read
 as follows:
   (2)  the  cost  of  such  construction,  alteration,  installation  or
 improvement exceeds the sum of ten  thousand  dollars  or  such  greater
 amount as may be specified by local law or resolution; [and]
   (3)  such  construction,  alteration,  installation  or improvement is
 completed as may be evidenced by a certificate  of  occupancy  or  other
 appropriate documentation as provided by the owner[.]; AND
   (4)  IT IS SHOWN THAT AT LEAST EIGHTY PERCENT OF THE APPLICANT'S WORK-
 FORCE IS COMPRISED OF LOCAL LABOR, AS DEFINED IN SECTION ONE HUNDRED TWO
 OF THIS CHAPTER. THE APPLICANT MAY REQUEST AN EXEMPTION ON A  PARTICULAR
 CONTRACT OR TRADE SCOPE FOR THE FOLLOWING REASONS:
   (I) WARRANTY ISSUES:
   (A)  IN  A CASE WHERE A SPECIALIZED MANUFACTURING WARRANTY IS REQUIRED
 BY THE APPLICANT IN WHICH NO LOCAL LABOR CAN MANUFACTURE AN "ALL  EQUAL"
 PRODUCT; OR
   (B) IN A CASE WHERE AN INSTALLATION WARRANTY IS REQUIRED BY THE APPLI-
 CANT IN WHICH NO LOCAL LABOR CAN INSTALL AN "ALL EQUAL" PRODUCT;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11221-01-3
              

 A. 7747                             2
 
   (II)  SPECIALIZED CONSTRUCTION IS REQUIRED AND NO LOCAL CONTRACTORS OR
 LOCAL CONSTRUCTION WORKERS HAVE THE REQUIRED SKILLS,  CERTIFICATIONS  OR
 TRAINING TO PERFORM THE WORK;
   (III) NO LOCAL LABOR IS AVAILABLE FOR THE PROJECT; OR
   (IV)  THE CONTRACTOR REQUIRES KEY OR CORE PERSONS SUCH AS SUPERVISORS,
 FOREMAN OR "CONSTRUCTION WORKERS" HAVING SPECIAL  SKILLS  THAT  ARE  NOT
 AVAILABLE IN THE "LOCAL LABOR" MARKET.
   § 3. The opening paragraph of subdivision 2 of section 487 of the real
 property  tax law is designated paragraph (a) and a new paragraph (b) is
 added to read as follows:
   (B) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS BY A SHOWING  THAT  SUCH
 PROJECT  EMPLOYS  AT  LEAST  EIGHTY  PERCENT  LOCAL LABOR, AS DEFINED IN
 SECTION ONE HUNDRED TWO OF THIS CHAPTER. THE APPLICANT  MAY  REQUEST  AN
 EXEMPTION  ON  A  PARTICULAR  CONTRACT  OR TRADE SCOPE FOR THE FOLLOWING
 REASONS:
   (I) WARRANTY ISSUES:
   (1) IN A CASE WHERE A SPECIALIZED MANUFACTURING WARRANTY  IS  REQUIRED
 BY  THE APPLICANT IN WHICH NO LOCAL LABOR CAN MANUFACTURE AN "ALL EQUAL"
 PRODUCT; OR
   (2) IN A CASE WHERE AN INSTALLATION WARRANTY IS REQUIRED BY THE APPLI-
 CANT IN WHICH NO LOCAL LABOR CAN INSTALL AN "ALL EQUAL" PRODUCT;
   (II) SPECIALIZED CONSTRUCTION IS REQUIRED AND NO LOCAL CONTRACTORS  OR
 LOCAL  CONSTRUCTION  WORKERS HAVE THE REQUIRED SKILLS, CERTIFICATIONS OR
 TRAINING TO PERFORM THE WORK;
   (III) NO LOCAL LABOR IS AVAILABLE FOR THE PROJECT; OR
   (IV) THE CONTRACTOR REQUIRES KEY OR CORE PERSONS SUCH AS  SUPERVISORS,
 FOREMAN  OR  "CONSTRUCTION  WORKERS"  HAVING SPECIAL SKILLS THAT ARE NOT
 AVAILABLE IN THE "LOCAL LABOR" MARKET.
   § 4. This act shall take effect immediately