Bill Text: NY S02677 | 2025-2026 | General Assembly | Introduced
Bill Title: Includes providing onsite child care services or facilitating new child care services by a project into a uniform tax exemption policy.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2025-01-22 - REFERRED TO RULES [S02677 Detail]
Download: New_York-2025-S02677-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2677 2025-2026 Regular Sessions IN SENATE 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: 1 Section 1. Paragraph (a) of subdivision 4 of section 874 of the gener- 2 al municipal law, as amended by a chapter of the laws of 2024 amending 3 the general municipal law and the public authorities law relating to 4 including providing onsite child daycare facilities by a project into a 5 uniform tax exemption policy, as proposed in legislative bills numbers 6 S. 2498-A and A. 5248-A, is amended to read as follows: 7 (a) The agency shall establish a uniform tax exemption policy, with 8 input from affected tax jurisdictions, which shall be applicable to the 9 provision of financial assistance pursuant to section eight hundred 10 fifty-nine-a of this title and shall provide guidelines for the claiming 11 of real property, mortgage recording, and sales tax exemptions. Such 12 guidelines shall include, but not be limited to: period of exemption; 13 percentage of exemption; types of projects for which exemptions can be 14 claimed; procedures for payments in lieu of taxes and instances in which 15 real property appraisals are to be performed as a part of an application 16 for tax exemption; in addition, agencies shall in adopting such policy 17 consider such issues as: the extent to which a project will create or 18 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. LBD02806-01-5S. 2677 2 1 exemptions to be provided; whether affected tax jurisdictions shall be 2 reimbursed by the project occupant if a project does not fulfill the 3 purposes for which an exemption was provided; the impact of a proposed 4 project on existing and proposed businesses and economic development 5 projects in the vicinity; the amount of private sector investment gener- 6 ated or likely to be generated by the proposed project; the demonstrated 7 public support for the proposed project; the likelihood of accomplishing 8 the proposed project in a timely fashion; the effect of the proposed 9 project upon the environment; the extent to which the project will 10 utilize, to the fullest extent practicable and economically feasible, 11 resource conservation, energy efficiency, green technologies, and alter- 12 native and renewable energy measures; the extent to which the project 13 will provide onsite child [daycare facilities] care services or other- 14 wise facilitate new child care services; the extent to which the 15 proposed project will require the provision of additional services, 16 including, but not limited to additional educational, transportation, 17 police, emergency medical or fire services; and the extent to which the 18 proposed project will provide additional sources of revenue for munici- 19 palities and school districts. 20 § 2. Subdivision 1 of section 1963-a of the public authorities law, as 21 amended by a chapter of the laws of 2024 amending the general municipal 22 law and the public authorities law relating to including providing 23 onsite child daycare facilities by a project into a uniform tax 24 exemption policy, as proposed in legislative bills numbers S. 2498-A and 25 A. 5248-A, is amended to read as follows: 26 1. The authority shall establish a uniform tax exemption policy, with 27 input from affected local taxing jurisdictions, which shall be applica- 28 ble to provisions of financial assistance pursuant to section nineteen 29 hundred fifty-three-a of this title and shall provide guidelines for the 30 claiming of real property, mortgage recording, and sales tax exemptions. 31 Such guidelines shall include, but not be limited to: period of 32 exemption; percentage of exemption; types of projects for which 33 exemptions can be claimed; procedures for payments in lieu of taxes and 34 instances in which real property appraisals are to be performed as a 35 part of an application for tax exemption; in addition, the authority in 36 adopting such policy shall consider such issues as: the extent to which 37 a project will create or retain permanent, private sector jobs; the 38 estimated value of any tax exemption to be provided; whether affected 39 tax jurisdictions should be reimbursed by the project occupant if a 40 project does not fulfill the purposes for which an exemption was 41 provided; the impact of a proposed project on existing and proposed 42 businesses and economic development projects in the vicinity; the amount 43 of private sector investment generated or likely to be generated by the 44 proposed project; the demonstrated public support for the proposed 45 project; the likelihood of accomplishing the proposed project in a time- 46 ly fashion; the effect of the proposed project upon the environment; the 47 extent to which the project will utilize, to the fullest extent practi- 48 cable and economically feasible, resource conservation, energy efficien- 49 cy, green technologies, and alternative and renewable energy measures; 50 the extent to which the project will provide onsite child [daycare51facilities] care services or otherwise facilitate new child care 52 services; the extent to which the proposed project will require the 53 provision of additional services, including, but not limited to addi- 54 tional educational, transportation, police, emergency medical or fire 55 services; and the extent to which the proposed project will provide 56 additional sources or revenue for municipalities and school districts.S. 2677 3 1 § 3. Subdivision 1 of section 2315 of the public authorities law, as 2 amended by a chapter of the laws of 2024 amending the general municipal 3 law and the public authorities law relating to including providing 4 onsite child daycare facilities by a project into a uniform tax 5 exemption policy, as proposed in legislative bills numbers S. 2498-A and 6 A. 5248-A, is amended to read as follows: 7 1. The authority shall establish a uniform tax exemption policy, with 8 input from affected local taxing jurisdictions, which shall be applica- 9 ble to provisions of financial assistance pursuant to section twenty- 10 three hundred seven of this title and shall provide guidelines for the 11 claiming of real property, mortgage recording, and sales tax exemptions. 12 Such guidelines shall include, but not be limited to: period of 13 exemption; percentage of exemption; types of projects for which 14 exemptions may be claimed; procedures for payments in lieu of taxes and 15 instances in which real property appraisals are to be performed as a 16 part of an application for tax exemption; in addition, the authority in 17 adopting such policy shall consider such issues as: the extent to which 18 a project will create or retain permanent, private sector jobs; the 19 estimated value of any tax exemption to be provided; whether affected 20 tax jurisdictions should be reimbursed by the project occupant if a 21 project does not fulfill the purposes for which an exemption was 22 provided; the impact of a proposed project on existing and proposed 23 businesses and economic development projects in the vicinity; the amount 24 of private sector investment generated or likely to be generated by the 25 proposed project; the demonstrated public support for the proposed 26 project; the likelihood of accomplishing the proposed project in a time- 27 ly fashion; the effect of the proposed project upon the environment; the 28 extent to which the project will utilize, to the fullest extent practi- 29 cable and economically feasible, resource conservation, energy efficien- 30 cy, green technologies, and alternative and renewable energy measures; 31 the extent to which the project will provide onsite child [daycare32facilities] care services or otherwise facilitate new child care 33 services; the extent to which the proposed project will require the 34 provision of additional services, including, but not limited to addi- 35 tional educational, transportation, police, emergency medical or fire 36 services; and the extent to which the proposed project will provide 37 additional sources of revenue for municipalities and school districts. 38 § 4. Section 4 of a chapter of the laws of 2024 amending the general 39 municipal law and the public authorities law relating to including 40 providing onsite child daycare facilities by a project into a uniform 41 tax exemption policy, as proposed in legislative bills numbers S. 2498-A 42 and A. 5248-A, is amended to read as follows: 43 § 4. This act shall take effect [immediately] on the one hundred 44 eightieth day after it shall have becomes a law; provided, however, that 45 this act shall not apply to any project already submitted to and under 46 consideration by an agency prior to the effective date of this act. 47 § 5. This act shall take effect immediately; provided, however, that 48 sections one, two and three of this act shall take effect on the same 49 date and in the same manner as a chapter of the laws of 2024 amending 50 the general municipal law and the public authorities law relating to 51 including providing onsite child daycare facilities by a project into a 52 uniform tax exemption policy, as proposed in legislative bills numbers 53 S. 2498-A and A. 5248-A, takes effect.
