S T A T E   O F   N E W   Y O R K
________________________________________________________________________
                                  1959
                       2009-2010 Regular Sessions
                            I N  S E N A T E
                            February 10, 2009
                               ___________
Introduced  by  Sen.  STACHOWSKI  -- 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 the employment
  of New York state residents by entities receiving certain tax breaks
  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:
  Section  1.  Subdivision  13 of section 485-b of the real property tax
law, as renumbered by chapter 305 of the laws  of  1994,  is  renumbered
subdivision 14 and a new subdivision 13 is added to read as follows:
  13.  (A)  ANY  ENTITY  SHALL  NOT BE ENTITLED TO RECEIVE THE EXEMPTION
PROVIDED BY THIS SECTION UNLESS AT  LEAST  EIGHTY-FIVE  PERCENT  OF  ITS
EMPLOYEES  ARE  RESIDENTS  OF  THIS  STATE OR THE ENTITY FALLS WITHIN AN
EXCEPTION LISTED IN PARAGRAPH (B) OF THIS SUBDIVISION.
  (B) AN ENTITY MAY RECEIVE THE EXEMPTION PROVIDED BY THIS SECTION  WITH
A  WORKFORCE  WHERE  LESS  THAN EIGHTY-FIVE PERCENT OF THE EMPLOYEES ARE
RESIDENTS OF THIS STATE IF IT CAN SHOW THAT:
  (I) IT MADE DILIGENT EFFORTS TO HIRE RESIDENT EMPLOYEES, BUT  NO  SUCH
EMPLOYEES EXISTED OR WERE QUALIFIED FOR THE EMPLOYMENT POSITION; OR
  (II)  THE  EMPLOYMENT  POSITION  REQUIRES SPECIALIZED TALENTS THAT CAN
ONLY BE FILLED BY INDIVIDUALS WHO HAPPEN TO RESIDE OUTSIDE THIS STATE.
  S 2. This act shall take effect on the ninetieth day  after  it  shall
have  become  a law and shall apply to any exemption claimed on or after
such effective date.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02625-01-9