S T A T E O F N E W Y O R K
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2932
2011-2012 Regular Sessions
I N A S S E M B L Y
January 21, 2011
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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 and as further
amended by section 1 of part W of chapter 56 of the laws of 2010, 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 commissioner 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 coun-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02847-02-1
A. 2932 2
ty assessor of a village which has adopted a local law provided in
subdivision three 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 COUN-
TY 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
JURISDICTION INCLUDES ORANGE COUNTY.
S 2. This act shall take effect immediately.