STATE OF NEW YORK ________________________________________________________________________ 3224 2021-2022 Regular Sessions IN ASSEMBLY January 22, 2021 ___________ Introduced by M. of A. HUNTER -- read once and referred to the Committee on Local Governments 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: 1 Section 1. Paragraph (a) of subdivision 4 of section 874 of the gener- 2 al municipal law, as amended by chapter 386 of the laws of 2019, is 3 amended to read as follows: 4 (a) The agency shall establish a uniform tax exemption policy, with 5 input from affected tax jurisdictions, which shall be applicable to the 6 provision of financial assistance pursuant to section eight hundred 7 fifty-nine-a of this chapter and shall provide guidelines for the claim- 8 ing of real property, mortgage recording, and sales tax exemptions. 9 Such guidelines shall include, but not be limited to: period of 10 exemption; percentage of exemption; types of projects for which 11 exemptions can be claimed; procedures for payments in lieu of taxes and 12 instances in which real property appraisals are to be performed as a 13 part of an application for tax exemption; in addition, agencies shall in 14 adopting such policy consider such issues as: the extent to which a 15 project will create or retain permanent, private sector jobs; the esti- 16 mated value of any tax exemptions to be provided; whether affected tax 17 jurisdictions shall be reimbursed by the project occupant if a project 18 does not fulfill the purposes for which an exemption was provided; the 19 impact of a proposed project on existing and proposed businesses and 20 economic development projects in the vicinity; the amount of private 21 sector investment generated or likely to be generated by the proposed 22 project; the demonstrated public support for the proposed project; the 23 likelihood of accomplishing the proposed project in a timely fashion; 24 the effect of the proposed project upon the environment; the extent to EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06034-01-1A. 3224 2 1 which the project will utilize, to the fullest extent practicable and 2 economically feasible, resource conservation, energy efficiency, green 3 technologies, and alternative and renewable energy measures; the extent 4 to which the project will provide onsite child daycare facilities; the 5 extent to which the proposed project will require the provision of addi- 6 tional services, including, but not limited to additional educational, 7 transportation, police, emergency medical or fire services; and the 8 extent to which the proposed project will provide additional sources of 9 revenue for municipalities and school districts. 10 § 2. Subdivision 1 of section 1963-a of the public authorities law, as 11 amended by chapter 386 of the laws of 2019, is amended to read as 12 follows: 13 1. The authority shall establish a uniform tax exemption policy, with 14 input from affected local taxing jurisdictions, which shall be applica- 15 ble to provisions of financial assistance pursuant to section nineteen 16 hundred fifty-three-a of this title and shall provide guidelines for the 17 claiming of real property, mortgage recording, and sales tax exemptions. 18 Such guidelines shall include, but not be limited to: period of 19 exemption; percentage of exemption; types of projects for which 20 exemptions can be claimed; procedures for payments in lieu of taxes and 21 instances in which real property appraisals are to be performed as a 22 part of an application for tax exemption; in addition, the authority in 23 adopting such policy shall consider such issues as: the extent to which 24 a project will create or retain permanent, private sector jobs; the 25 estimated value of any tax exemption to be provided; whether affected 26 tax jurisdictions should be reimbursed by the project occupant if a 27 project does not fulfill the purposes for which an exemption was 28 provided; the impact of a proposed project on existing and proposed 29 businesses and economic development projects in the vicinity; the amount 30 of private sector investment generated or likely to be generated by the 31 proposed project; the demonstrated public support for the proposed 32 project; the likelihood of accomplishing the proposed project in a time- 33 ly fashion; the effect of the proposed project upon the environment; the 34 extent to which the project will utilize, to the fullest extent practi- 35 cable and economically feasible, resource conservation, energy efficien- 36 cy, green technologies, and alternative and renewable energy measures; 37 the extent to which the project will provide onsite child daycare facil- 38 ities; the extent to which the proposed project will require the 39 provision of additional services, including, but not limited to addi- 40 tional educational, transportation, police, emergency medical or fire 41 services; and the extent to which the proposed project will provide 42 additional sources or revenue for municipalities and school districts. 43 § 3. Subdivision 1 of section 2315 of the public authorities law, as 44 amended by chapter 386 of the laws of 2019, is amended to read as 45 follows: 46 1. The authority shall establish a uniform tax exemption policy, with 47 input from affected local taxing jurisdictions, which shall be applica- 48 ble to provisions of financial assistance pursuant to section twenty- 49 three hundred seven of this title and shall provide guidelines for the 50 claiming of real property, mortgage recording, and sales tax exemptions. 51 Such guidelines shall include, but not be limited to: period of 52 exemption; percentage of exemption; types of projects for which 53 exemptions may be claimed; procedures for payments in lieu of taxes and 54 instances in which real property appraisals are to be performed as a 55 part of an application for tax exemption; in addition, the authority in 56 adopting such policy shall consider such issues as: the extent to whichA. 3224 3 1 a project will create or retain permanent, private sector jobs; the 2 estimated value of any tax exemption to be provided; whether affected 3 tax jurisdictions should be reimbursed by the project occupant if a 4 project does not fulfill the purposes for which an exemption was 5 provided; the impact of a proposed project on existing and proposed 6 businesses and economic development projects in the vicinity; the amount 7 of private sector investment generated or likely to be generated by the 8 proposed project; the demonstrated public support for the proposed 9 project; the likelihood of accomplishing the proposed project in a time- 10 ly fashion; the effect of the proposed project upon the environment; the 11 extent to which the project will utilize, to the fullest extent practi- 12 cable and economically feasible, resource conservation, energy efficien- 13 cy, green technologies, and alternative and renewable energy measures; 14 the extent to which the project will provide onsite child daycare facil- 15 ities; the extent to which the proposed project will require the 16 provision of additional services, including, but not limited to addi- 17 tional educational, transportation, police, emergency medical or fire 18 services; and the extent to which the proposed project will provide 19 additional sources of revenue for municipalities and school districts. 20 § 4. This act shall take effect immediately.