senate Bill S3591

Relates to payments in lieu of taxes

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Sponsor

Bill Status


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

  • 07 / Feb / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 10 / Jun / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 10 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1184
  • 11 / Jun / 2013
    • PASSED SENATE
  • 11 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2013
    • REFERRED TO LOCAL GOVERNMENTS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT

Summary

Relates to payments in lieu of taxes; improves how payments in lieu of taxes are collected.

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Bill Details

See Assembly Version of this Bill:
A8038
Versions:
S3591
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
General Municipal Law
Laws Affected:
Amd §3-c, Gen Muni L; amd §2023-a, Ed L
Versions Introduced in 2011-2012 Legislative Cycle:
S7738, S7738

Sponsor Memo

BILL NUMBER:S3591

TITLE OF BILL: An act to amend the general municipal law and the educa-
tion law, in relation to payments in lieu of taxes

PURPOSE OR GENERAL IDEA OF BILL: This bill amends the general municipal
law and education law to provide that the tax base growth factor (or
quantity change factor) include the value of new assessment exempted
under a Payment In Lieu of Taxes agreement being added to a community

SUMMARY OF PROVISIONS: Section 1 amends section 3-c of the general
municipal law to include the change in assessed value for each property
on the exempt side of the tax rolls under PILOT agreements when the
commissioner of taxation and finance calculates the quantity change
factor for each local government.

Section 2 amends section 2023-a of the education law to provide that the
change in assessed value for each property on the exempt side of the tax
rolls under PILOT agreements is included when the commissioner of taxa-
tion and finance calculates the quantity change factor for each local
government.

Section 3 provides an effective date one hundred twenty days after
enactment

JUSTIFICATION: The new tax cap law ignores increases to the tax base of
a community if that increase in tax base occurs under a PILOT agreement.
The mechanics of the law take into account the payment of PILOTS in a
comprehensive manner, whereby each dollar of the "new" PILOT payments
made reduces the amount of tax an entity can levy by a dollar. In other
words the law sets the Property Tax and PILOT payments cap by fixing a
maximum levy amount after netting out the effects of any PILOT payments
received. The issue is that the real property improvements made under a
PILOT are not counted under the law in the Tax Base Growth Factor- the
intent which is to insure that as a community grows, so too should its
revenues because that community is providing services to more residences
and businesses. By ignoring PILOT-exempted projects, the law does not
properly capture this phenomenon and a community cannot expand its
resources in proportion to service demand increases These issues can be
resolved by amending the law to have the quantity change factor include
the value of new assessment exempted under a PILOT agreement being added
to a community.

PRIOR LEGISLATIVE HISTORY: 2012- S.7761

FISCAL IMPLICATION: None

EFFECTIVE DATE: This act shall take effect on the hundred twentieth day
after it shall have become law.

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

                                  3591

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

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

AN ACT to amend the general municipal law  and  the  education  law,  in
  relation to 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. Subparagraph (i) of  paragraph  (b)  of  subdivision  3  of
section  3-c of the general municipal law, as added by section 1 of part
A of chapter 97 of the laws of 2011, is amended to read as follows:
  (i) The commissioner of taxation and finance shall calculate a quanti-
ty change factor for each local government for the  coming  fiscal  year
based upon the physical or quantity change, as defined by section twelve
hundred twenty of the real property tax law, reported to the commission-
er  of  taxation  and  finance  by the assessor or assessors pursuant to
section five hundred seventy-five of the  real  property  tax  law.  The
quantity change factor shall show the percentage by which the full value
of  the taxable real property in the local government has changed due to
physical or quantity change between the second final assessment roll  or
rolls  preceding the final assessment roll or rolls upon which taxes are
to be levied, and the final assessment roll or rolls immediately preced-
ing the final assessment roll or rolls upon which taxes are to be levied
AND INCLUDE THE CHANGE IN ASSESSED VALUE FOR EACH PROPERTY ON THE EXEMPT
SIDE OF THE TAX ROLLS UNDER A PAYMENT IN LIEU OF TAX AGREEMENT.
  S 2. Paragraph b of subdivision 2-a of section 2023-a of the education
law, as added by section 2 of part A of chapter 97 of the laws of  2011,
is amended to read as follows:
  b. The commissioner of taxation and finance shall calculate a quantity
change  factor for the coming school year for each school district based
upon the physical or quantity  change,  as  defined  by  section  twelve
hundred twenty of the real property tax law, reported to the commission-
er  of  taxation  and  finance  by the assessor or assessors pursuant to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08545-01-3

S. 3591                             2

section five hundred seventy-five of the  real  property  tax  law.  The
quantity change factor shall show the percentage by which the full value
of  the  taxable real property in the school district has changed due to
physical  or quantity change between the second final assessment roll or
rolls preceding the final assessment roll or rolls upon which taxes  are
to be levied, and the final assessment roll or rolls immediately preced-
ing the final assessment roll or rolls upon which taxes are to be levied
AND INCLUDE THE CHANGE IN ASSESSED VALUE FOR EACH PROPERTY ON THE EXEMPT
SIDE OF THE TAX ROLLS UNDER A PAYMENT IN LIEU OF TAX AGREEMENT.
  S 3. This act shall take effect on the one hundred twentieth day after
it  shall  have  become a law, provided, however, that the amendments to
section 3-c of the general municipal  law  and  section  2023-a  of  the
education  law  made  by sections one and two of this act, respectively,
shall not affect the  repeal  of  such  sections  and  shall  be  deemed
repealed  therewith.  Effective  immediately,  the  addition,  amendment
and/or repeal of any rules or regulations necessary for the  implementa-
tion  of  this  act on its effective date is authorized to be made on or
before such effective date.

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