Bill Text: NY S00953 | 2021-2022 | General Assembly | Amended

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Bill Title: Requires businesses that make payments in lieu of taxes to provide agencies, local governments and school districts with notice of their intention to file for a change in assessment.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Passed) 2022-12-28 - SIGNED CHAP.799 [S00953 Detail]

Download: New_York-2021-S00953-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         953--A

                               2021-2022 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 6, 2021
                                       ___________

        Introduced  by  Sens. GAUGHRAN, BROOKS, COMRIE -- read twice and ordered
          printed, and when printed to be committed to the  Committee  on  Local
          Government  --  recommitted  to  the  Committee on Local Government in
          accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee

        AN ACT to amend the real property tax law, in  relation  to  changes  in
          assessment for businesses that make payments in lieu of taxes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 561-a to read as follows:
     3    §  561-a.  Payments  in  lieu  of taxes; change of assessment; notice.
     4  Notwithstanding any other provision of law, any person,  firm,  partner-
     5  ship, corporation, limited liability company or any other business enti-
     6  ty  which  makes  payments in lieu of taxes to any agency, county, town,
     7  village, city or school district, shall, prior to filing with such agen-
     8  cy, county, town, village, city or  school  district  for  a  change  of
     9  assessment,  notify  such  agency, county, town, village, city or school
    10  district of such business entity's intention to file  for  such  change.
    11  Such  notification  of  intention  shall be made in writing and shall be
    12  made at least forty-five days prior to such filing for change of assess-
    13  ment.
    14    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01750-03-2