senate Bill S1526

Requires businesses that make payments in lieu of taxes to provide local governments and school districts with notice of their intention to change assessment

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 09 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 05 / Feb / 2013
    • 1ST REPORT CAL.45
  • 11 / Feb / 2013
    • 2ND REPORT CAL.
  • 12 / Feb / 2013
    • ADVANCED TO THIRD READING
  • 27 / Feb / 2013
    • PASSED SENATE
  • 27 / Feb / 2013
    • DELIVERED TO ASSEMBLY
  • 27 / Feb / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 13 / May / 2014
    • 1ST REPORT CAL.735
  • 14 / May / 2014
    • 2ND REPORT CAL.
  • 19 / May / 2014
    • ADVANCED TO THIRD READING
  • 02 / Jun / 2014
    • PASSED SENATE
  • 02 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 02 / Jun / 2014
    • REFERRED TO REAL PROPERTY TAXATION

Summary

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

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Bill Details

Versions:
S1526
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง561, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S950
2009-2010: S602

Sponsor Memo

BILL NUMBER:S1526

TITLE OF BILL:
An act
to amend the real property tax law, in relation to changes in assessment
for businesses that make payments in lieu of taxes

PURPOSE: This bill requires businesses that make
payments in lieu of
taxes (PILOTs) to provide local governments and school districts with
notice of their intention to change assessment.

SUMMARY OF PROVISIONS: The real property tax law is
amended by adding
a new section 561 to require businesses that make payments in lieu of
taxes (PILOTS) to provide local governments and school districts with
notice of their intention to change assessment.

Such notification must be made in writing and must be made at least
thirty days prior to such filing for change of assessment.

JUSTIFICATION: Many businesses have been enticed to
areas through a
development program known as PILOT, payment in lieu of taxes. The
program exempts certain businesses from property taxes in exchange
for payments to the county, towns and school districts where they are
located. Some PILOT agreements have provisions that allow the
business to challenge property tax assessments and win a credit
against future payments if found to be a valid challenge.

A successful challenge would create a substantial reduction in revenue
to a locality and school district that relies on PILOT payments. The
potential impact to a school district or locality could be
devastating. Localities and school districts should be given the
courtesy of previous notice that the business is filing an assessment
challenge. Notification would allow for planning and budgeting
decisions to be made that would reflect a possible reduction in PILOT
payments.

LEGISLATIVE HISTORY: Passed Senate 2007-2008. S.602
of 2009/10. Passed Senate 2011-12 (S.950).

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1526

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local Government

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:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 561 to read as follows:
  S  561.  PAYMENTS  IN  LIEU  OF  TAXES;  CHANGE OF ASSESSMENT; NOTICE.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY PERSON,  FIRM,  PARTNER-
SHIP, CORPORATION, LIMITED LIABILITY COMPANY OR ANY OTHER BUSINESS ENTI-
TY  WHICH  MAKES PAYMENTS IN LIEU OF TAXES TO ANY COUNTY, TOWN, VILLAGE,
CITY OR SCHOOL DISTRICT, SHALL, PRIOR TO FILING WITH SUCH COUNTY,  TOWN,
VILLAGE, CITY OR SCHOOL DISTRICT FOR A CHANGE OF ASSESSMENT, NOTIFY SUCH
COUNTY, TOWN, VILLAGE, CITY OR SCHOOL DISTRICT OF SUCH BUSINESS ENTITY'S
INTENTION  TO FILE FOR SUCH CHANGE. SUCH NOTIFICATION OF INTENTION SHALL
BE MADE IN WRITING AND SHALL BE MADE AT LEAST THIRTY DAYS PRIOR TO  SUCH
FILING FOR CHANGE OF ASSESSMENT.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04508-01-3

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