Bill Text: NY A03585 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the real property tax law, in relation to administration of the industrial and commercial incentive program in a city having a population of one million or more; and to repeal subdivision 4 of section 489-eeee of the real property tax law, relating to the filing of a certificate of eligibility under such program
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A03585 Detail]
Download: New_York-2009-A03585-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3585
2009-2010 Regular Sessions
I N A S S E M B L Y
January 27, 2009
___________
Introduced by M. of A. BRENNAN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to administration
of the industrial and commercial incentive program in a city having a
population of one million or more; and to repeal subdivision 4 of
section 489-eeee of the real property tax law, relating to the filing
of a certificate of eligibility under such program
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 3 of section 489-dddd of the
2 real property tax law, as amended by chapter 781 of the laws of 1992, is
3 amended to read as follows:
4 (a) No benefits pursuant to this title shall be granted for any
5 construction work unless the applicant filed an application for such
6 benefits [on or before] NO LATER THAN ONE YEAR FROM the date of issuance
7 of a building permit for such work. The requirements of this subdivision
8 may be satisfied where the applicant's architect, contractor or other
9 representative authorized to file the application for such building
10 permit files with the department of finance on behalf of the applicant
11 [a preliminary] AN application containing such information as the
12 department of finance shall prescribe by regulation.
13 S 2. Subdivision 1 of section 489-eeee of the real property tax law,
14 as amended by chapter 138 of the laws of 2008, is amended to read as
15 follows:
16 1. Application for a certificate of eligibility pursuant to this title
17 may be made immediately following the effective date of a local law
18 enacted pursuant to this title and continuing until June thirtieth, two
19 thousand eight; provided, however, that application for a certificate of
20 eligibility for renovation construction work for property located in the
21 renovation exemption area specified in subparagraph (ii) of paragraph
22 (d) of subdivision five of section four hundred eighty-nine-cccc of this
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03240-01-9
A. 3585 2
1 title may not be made after January thirty-first, nineteen hundred nine-
2 ty-five; provided, further, however, that application for a certificate
3 of eligibility for construction of a new building or structure that
4 meets the requirements set forth in subdivision nine of section four
5 hundred eighty-nine-dddd of this title in the new construction exemption
6 area specified in paragraph (a) of subdivision six of section four
7 hundred eighty-nine-cccc of this title may not be made after December
8 thirty-first, nineteen hundred ninety-six; provided, further, however,
9 that application for a certificate of eligibility for construction of a
10 new building or structure that meets the requirements set forth in
11 subdivision nine of section four hundred eighty-nine-dddd of this title
12 in the new construction exemption area specified in paragraph (b) of
13 subdivision six of section four hundred eighty-nine-cccc of this title
14 may not be made after June thirtieth, two thousand three. Such applica-
15 tion shall state whether it is for industrial, commercial or renovation
16 construction work, and shall be filed with the department of finance. In
17 addition to any other information required by such department, the
18 application shall include cost estimates or bids for the proposed
19 construction and an affidavit of a professional engineer or architect of
20 the applicant's choice, certifying that detailed plans for the
21 construction work have been submitted to the department of buildings.
22 Such application shall also state that the applicant agrees to comply
23 with and be subject to the rules issued from time to time by the depart-
24 ment of finance to secure compliance with all applicable city, state and
25 federal laws or which implement mayoral directives and executive orders
26 designed to ensure equal employment opportunity. If required by local
27 law or rule as described in section four hundred eighty-nine-llll of
28 this title, such application shall also state that the applicant agrees
29 to comply with the program established thereby to ensure meaningful
30 participation of minority and women-owned business enterprises in
31 construction work for which the applicant receives benefits. [Such
32 application shall also certify that all taxes currently due and owing on
33 the property which is the subject of the application have been paid or
34 are currently being paid in timely installments pursuant to written
35 agreement with the department of finance.]
36 S 3. Subdivision 4 of section 489-eeee of the real property tax law is
37 REPEALED.
38 S 4. Subdivision 2 of section 489-ffff of the real property tax law,
39 as amended by chapter 661 of the laws of 1995, is amended to read as
40 follows:
41 2. For the duration of the benefit period the recipient shall file
42 [annually] BIENNIALLY with the department of finance, on or before the
43 APPROPRIATE taxable status date, a certificate of continuing use stating
44 the purposes for which the property described in the certificate of
45 eligibility is being used and the net square footage allotted to each
46 such purpose. Such certificate of continuing use shall be on a form
47 prescribed by the department of finance and shall state the total number
48 of workers employed on the property and the number of such workers who
49 are city residents. The department of finance shall have authority to
50 terminate benefits pursuant to this title upon failure of a recipient to
51 file such certificate by the taxable status date. The burden of proof
52 shall be on the recipient to establish continuing eligibility for bene-
53 fits and the department of finance shall have the authority to require
54 that statements made in such certificate shall be made under oath.
A. 3585 3
1 S 5. Subdivision 3 of section 489-ffff of the real property tax law,
2 as added by chapter 966 of the laws of 1984, is amended to read as
3 follows:
4 3. A recipient shall file an amendment to the latest certificate of
5 continuing use prior to (a) converting square footage within property
6 which is the subject of a certificate of eligibility for industrial
7 construction work from use for the manufacturing activities described in
8 such certificate of continuing use where such conversion results in less
9 than sixty-five per centum of total net square footage being used or
10 held out for use for manufacturing activities; or (b) converting any
11 portion of property which is the subject of a certificate of eligibility
12 to use for any restricted activity or as residential property. WITH
13 RESPECT TO ANY CONVERSION OF PROPERTY DESCRIBED IN SECTION FOUR HUNDRED
14 EIGHTY-NINE-GGGG OF THIS TITLE TO WHICH THE PRECEDING SENTENCE OF THIS
15 SUBDIVISION DOES NOT APPLY, A RECIPIENT SHALL FILE AN AMENDMENT TO THE
16 LATEST CERTIFICATE OF CONTINUING USE ON OR BEFORE THE NEXT TAXABLE
17 STATUS DATE IMMEDIATELY FOLLOWING SUCH CONVERSION.
18 S 6. This act shall take effect immediately.
