NY State Senate Bill 2025-S2677

Senate Bill S2677

2025-2026 Legislative Session

Includes providing onsite child care services or facilitating new child care services by a project into a uniform tax exemption policy

download bill text pdf

Current 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
Jan 22, 2025	referred to rules

2025-S2677 (ACTIVE) - Details

See Assembly Version of this Bill:: A1098
Current Committee:: Senate Rules
Law Section:: General Municipal Law
Laws Affected:: Amd §874, Gen Muni L; amd §§1963-a & 2315, Pub Auth L; amd §4, Chap of 2024 (as proposed in S.2498-A & A.5248-A)

2025-S2677 (ACTIVE) - Summary

Includes providing onsite child care services or facilitating new child care services by a project into a uniform tax exemption policy.

2025-S2677 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2677

SPONSOR: MARTINEZ
 
TITLE OF BILL:

An act to amend the general municipal law and the public authorities
law, in relation to including providing onsite child care services or
facilitating new child care services by a project into a uniform tax
exemption policy; and to amend a chapter of the laws of 2024 amending
the general municipal law and the public authorities law relating to
including providing onsite child daycare facilities by a project into a
uniform tax exemption policy, as proposed in legislative bills numbers
S.  2498-A and A. 5248-A, in relation to the effectiveness thereof

 
PURPOSE:

This is a chapter amendment that makes changes to provisions of chapter
646 of the laws of 2024 by modifying the requirement for consideration
in the uniform tax exemption policy (UTEP) to the extent to which a
project will provide onsite child care services or otherwise facilitate
new child care services as well as modifying the effective date so that
projects currently under development are not unnecessarily delayed.

 
SUMMARY OF PROVISIONS:

Section 1, Section 2, and Section 3 replace the phrase, "the extent to
which the project will provide onsite child daycare facilities" with the
following language: "the extent to which the project will provide onsite
child care services or otherwise facilitate new child care services."

Section 4 of the bill amends the underlying chapter's effective date to
take place 180 days after it shall become law.

Section 5 sets the effective date.

 
EXISTING LAW:

The underlying chapter requires consideration of the inclusion of onsite
daycare facilities when evaluating payment in lieu of taxes (PILOT)
projects, as part of industrial development agencies' (IDAs) UTEPs.

 
JUSTIFICATION:

This legislation is a negotiated change to the underlying chapter to
incentivize a broader range of actions that support access to child
care, as certain projects may not be well suited for onsite child care
facilities.

 
LEGISLATIVE HISTORY:

This is a chapter amendment to Chapter 646 of the Laws of 2024.
S.2498-A passed the Senate in June 2024 and A.5248-A passed the Assembly
in June 2024.

 
FISCAL IMPLICATIONS:

None to the State.

 
LOCAL FISCAL IMPLICATIONS:
None.

 
EFFECTIVE DATE:
Immediately provided, however, that sections one, two, and three of this
act shall take effect 180 days after the underlying chapter shall have
become a law.

2025-S2677 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2677
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 22, 2025
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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  public  authorities
   law,  in relation to including providing onsite child care services or
   facilitating new child care services by a project into a  uniform  tax
   exemption  policy; and to amend a chapter of the laws of 2024 amending
   the general municipal law and the public authorities law  relating  to
   including  providing onsite child daycare facilities by a project into
   a uniform tax exemption  policy,  as  proposed  in  legislative  bills
   numbers  S.    2498-A  and A. 5248-A, in relation to the effectiveness
   thereof
 
   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 a chapter of the laws of 2024 amending
 the general municipal law and the public  authorities  law  relating  to
 including  providing onsite child daycare facilities by a project into a
 uniform tax exemption policy, as proposed in legislative  bills  numbers
 S.  2498-A and A. 5248-A, 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 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, 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 estimated value of any tax
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02806-01-5

 S. 2677                             2
 
 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 sector investment gener-
 ated 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 alter-
 native  and  renewable  energy measures; the extent to which the project
 will provide onsite child [daycare facilities] CARE SERVICES  OR  OTHER-
 WISE  FACILITATE  NEW  CHILD  CARE  SERVICES;  the  extent  to which the
 proposed project will require  the  provision  of  additional  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 munici-
 palities and school districts.
   § 2. Subdivision 1 of section 1963-a of the public authorities law, as
 amended by a chapter of the laws of 2024 amending the general  municipal
 law  and  the  public  authorities  law  relating to including providing
 onsite child  daycare  facilities  by  a  project  into  a  uniform  tax
 exemption policy, as proposed in legislative bills numbers S. 2498-A and
 A. 5248-A, 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
 facilities]  CARE  SERVICES  OR  OTHERWISE  FACILITATE  NEW  CHILD  CARE
 SERVICES;  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.
 S. 2677                             3
 
   §  3.  Subdivision 1 of section 2315 of the public authorities law, as
 amended by a chapter of the laws of 2024 amending the general  municipal
 law  and  the  public  authorities  law  relating to including providing
 onsite child  daycare  facilities  by  a  project  into  a  uniform  tax
 exemption policy, as proposed in legislative bills numbers S. 2498-A and
 A. 5248-A, 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
 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
 facilities]  CARE  SERVICES  OR  OTHERWISE  FACILITATE  NEW  CHILD  CARE
 SERVICES; 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. Section 4 of a chapter of the laws of 2024 amending  the  general
 municipal  law  and  the  public  authorities  law relating to including
 providing onsite child daycare facilities by a project  into  a  uniform
 tax exemption policy, as proposed in legislative bills numbers S. 2498-A
 and A. 5248-A, is amended to read as follows:
   §  4.  This  act  shall  take  effect [immediately] ON THE ONE HUNDRED
 EIGHTIETH DAY AFTER IT SHALL HAVE BECOMES A LAW; 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.
   §  5.  This act shall take effect immediately; provided, however, that
 sections one, two and three of this act shall take effect  on  the  same
 date  and  in  the same manner as a chapter of the laws of 2024 amending
 the general municipal law and the public  authorities  law  relating  to
 including  providing onsite child daycare facilities by a project into a
 uniform tax exemption policy, as proposed in legislative  bills  numbers
 S.  2498-A and A. 5248-A, takes effect.

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