S T A T E O F N E W Y O R K
________________________________________________________________________
2043
2009-2010 Regular Sessions
I N A S S E M B L Y
January 15, 2009
___________
Introduced by M. of A. CALHOUN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exemptions
provided for utilizing local labor sources in Orange county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 7 of section 485-b of the real property tax
law, as amended by chapter 305 of the laws of 1994, is amended to read
as follows:
7. A county, city, town or village may, by local law, and a school
district, except a city school district to which article fifty-two of
the education law applies, may, by resolution, CONDITION RECEIPT OF THE
EXEMPTION PROVIDED PURSUANT TO THIS SECTION UPON THE USE OF A LOCAL
LABOR SOURCE FOR ANY SUCH CONSTRUCTION, ALTERATION, INSTALLATION OR
IMPROVEMENT OR reduce the per centum of exemption otherwise allowed
pursuant to this section; provided, however, that a project in course of
construction and exemptions existing prior in time to passage of any
such local law or resolution shall not be subject to any such reduction
so effected. Any county, city, town, village or school district that has
reduced the per centum of exemption pursuant to this subdivision may
thereafter, by local law or resolution as the case may be, increase the
per centum of exemption up to any per centum not exceeding the maximum
allowed by subdivision two or twelve of this section, whichever is
applicable, provided, however, that any such local law or resolution
shall apply only to construction, alterations, installations, or
improvements commenced subsequent to the effective date of such local
law or resolution. A copy of all such local laws or resolutions shall be
filed with the state board and the assessor of each assessing unit which
comprises the county, city, town or school district or, in the case of a
village, the village assessor, or the applicable town or county assessor
of a village which has adopted a local law provided in subdivision three
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02381-01-9
A. 2043 2
of section fourteen hundred two of this chapter. FOR THE PURPOSES OF
THIS SUBDIVISION, A "LOCAL LABOR SOURCE" SHALL MEAN THE SKILLED OR
UNSKILLED WORKERS WITHIN ORANGE COUNTY OR ANY ADJOINING COUNTY TO BE
DETERMINED BY THE LOCAL LEGISLATIVE AUTHORITY OF ORANGE COUNTY WHERE THE
REAL PROPERTY IS LOCATED OR FROM A BONA FIDE LABOR UNION WHOSE JURISDIC-
TION INCLUDES ORANGE COUNTY.
S 2. This act shall take effect immediately.