Senate Bill S5619

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

                                  5619

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              June 7, 2011
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Housing, Construction  and
  Community Development

AN  ACT to amend the real property tax law, in relation to the exemption
  of new multiple dwellings from local taxation; and to  repeal  certain
  provisions of such law relating thereto

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  The opening paragraph of item (A) of subparagraph (iv)  of
paragraph (a) of subdivision 2 of section 421-a of the real property tax
law,  as  amended by chapter 618 of the laws of 2007, is amended to read
as follows:
  Unless excluded by local law, in the city of New York, the benefits of
this subparagraph shall be available in the borough of Manhattan for new
multiple dwellings on tax lots now existing or hereafter  created  south
of or adjacent to either side of one hundred tenth street which commence
construction  after  July  first, nineteen hundred ninety-two and before
December [twenty-eighth] THIRTY-FIRST, two thousand [ten] THIRTEEN  only
if:
  S  2.  Subparagraph  (ii) of paragraph (c) of subdivision 2 of section
421-a of the real property tax law, as amended by  chapter  618  of  the
laws of 2007, is amended to read as follows:
  (ii)  construction  is commenced after January first, nineteen hundred
seventy-five and before December [twenty-eighth] THIRTY-FIRST, two thou-
sand [ten] THIRTEEN provided, however,  that  such  commencement  period
shall  not  apply  to  multiple  dwellings  eligible  for benefits under
subparagraph (iv) of paragraph (a) of this subdivision;
  S 3. Subdivisions 7, 9, 10, 11, 13, 14 and 15 of section 421-a of  the
real property tax law are REPEALED.
  S  4. Clause (E) of subparagraph (iii) of paragraph (a) of subdivision
2 of section 421-a of the real property tax law is REPEALED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11748-02-1
              

S. 5619                             2

  S 5. Paragraph (i) of subdivision 2 of section 421-a of the real prop-
erty tax law, as amended by chapter 619 of the laws of 2007, is  amended
to read as follows:
  (i)  Authority  of city to enact local law. Except as otherwise speci-
fied in this section, a city to which this  section  is  applicable  may
enact a local law to restrict, limit or condition the eligibility, scope
or amount of the benefits under this section in any manner provided that
such  local  law  may  not  grant benefits beyond those provided in this
section and provided further that in the city of New York such local law
shall not take  effect  sooner  than  one  year  after  it  is  enacted.
[Notwithstanding  the  foregoing,  the provisions of any local law shall
not alter the effect of subdivisions  twelve,  thirteen,  fourteen,  and
fifteen  of  this  section  as  they apply on the effective date of such
subdivisions,  notwithstanding  any   subsequent   amendments   to   the
provisions of law referred to in such subdivisions.]
  S  6.  Subdivision 8 of section 421-a of the real property tax law, as
added by chapter 618 of the laws of 2007, subparagraph (i) of  paragraph
(a)  and  paragraph (c) as amended by chapter 15 of the laws of 2008 and
paragraphs (d) and (e) as amended by chapter 619 of the laws of 2007, is
amended to read as follows:
  8. (a) As used in this subdivision, the following terms shall have the
following meanings:
  (i) "Building service employee" means  any  person  who  is  regularly
employed  at a building who performs work in connection with the care or
maintenance of such building. "Building service employee" includes,  but
is  not  limited  to  superintendent, watchman, guard, doorman, building
cleaner, porter, handyman, janitor,  gardener,  groundskeeper,  elevator
operator  and starter, and window cleaner, but shall not include persons
regularly scheduled to work fewer than  eight  hours  per  week  in  the
building.
  (ii)  "CONSTRUCTION  EMPLOYEE"  MEANS A LABORER, WORKER OR MECHANIC IN
THE EMPLOY OF THE CONTRACTOR, SUBCONTRACTOR OR  OTHER  PERSON  DOING  OR
CONTRACTING  TO  DO  THE WHOLE OR A PORTION OF THE CONSTRUCTION OF A NEW
MULTIPLE DWELLING.
  (III) "Prevailing wage" means the [wage] RATE OF WAGES AND SUPPLEMENTS
determined by the fiscal officer to be prevailing for the various class-
es of building service employees in the locality pursuant to section two
hundred thirty of the labor law, OR THE RATE OF  WAGES  AND  SUPPLEMENTS
DETERMINED BY THE FISCAL OFFICER TO BE PREVAILING FOR THE VARIOUS CLASS-
ES  OF  CONSTRUCTION  EMPLOYEES  IN THE LOCALITY PURSUANT TO SECTION TWO
HUNDRED TWENTY OF THE LABOR LAW.
  (b) No  benefits  under  this  section  shall  be  conferred  for  any
construction  commenced on or after December twenty-eighth, two thousand
seven for any tax lots now existing or hereafter  created  except  where
the   applicant   agrees   that   all  building  service  employees  AND
CONSTRUCTION  EMPLOYEES  employed  at  the  building,  whether  employed
directly  by  the  applicant  or  its  successors, or through a property
management company [or], a contractor OR A SUBCONTRACTOR, shall  receive
the  applicable  prevailing  wage for the duration of the building's tax
exemption.  NOTWITHSTANDING ANY GENERAL, SPECIAL OR LOCAL LAW, OR  JUDI-
CIAL  DECISION  TO  THE  CONTRARY, FOR THE PURPOSES OF THIS SECTION SUCH
CONSTRUCTION WHICH MAY INVOLVE THE EMPLOYMENT OF  LABORERS,  WORKERS  OR
MECHANICS,  EXCEPT  AS  PROVIDED  IN  PARAGRAPH (D) OF THIS SUBDIVISION,
SHALL BE DEEMED PUBLIC WORK FOR THE PURPOSES OF  ARTICLE  EIGHT  OF  THE
LABOR  LAW  AND  ALL  CONTRACTS  AND  SUBCONTRACTS WHICH MAY INVOLVE THE

S. 5619                             3

EMPLOYMENT OF LABORERS, WORKERS OR MECHANICS SHALL BE ENFORCEABLE  UNDER
ARTICLE EIGHT OF THE LABOR LAW.
  (c) The limitations contained in paragraph (b) of this subdivision FOR
BUILDING SERVICE EMPLOYEES shall not be applicable to:
  (i) projects containing less than fifty dwelling units; or
  (ii)  buildings  where  the  local  housing  agency  certifies that at
initial occupancy at least fifty  percent  of  the  dwelling  units  are
affordable  to  individuals or families with a gross household income at
or below one hundred twenty-five percent of the area median  income  and
that  any  such  units  which  are  located  in rental buildings will be
subject to restrictions to insure that they will remain  affordable  for
the entire period during which they receive benefits under this section.
  (d) THE LIMITATIONS CONTAINED IN PARAGRAPH (B) OF THIS SUBDIVISION FOR
CONSTRUCTION EMPLOYEES SHALL NOT BE APPLICABLE TO:
  (I)  PROJECTS  CONTAINING LESS THAN ONE HUNDRED TWENTY DWELLING UNITS;
OR
  (II) BUILDINGS WHERE  THE  LOCAL  HOUSING  AGENCY  CERTIFIES  THAT  AT
INITIAL  OCCUPANCY  AT  LEAST  FIFTY  PERCENT  OF THE DWELLING UNITS ARE
AFFORDABLE TO INDIVIDUALS OR FAMILIES WITH A GROSS HOUSEHOLD  INCOME  AT
OR  BELOW  ONE HUNDRED TWENTY-FIVE PERCENT OF THE AREA MEDIAN INCOME AND
THAT ANY SUCH UNITS WHICH  ARE  LOCATED  IN  RENTAL  BUILDINGS  WILL  BE
SUBJECT  TO  RESTRICTIONS TO INSURE THAT THEY WILL REMAIN AFFORDABLE FOR
THE ENTIRE PERIOD DURING WHICH THEY RECEIVE BENEFITS UNDER THIS SECTION.
  (E) The local housing agency shall prescribe appropriate sanctions for
failure to comply with the provisions of this subdivision.
  [(e)] (F) Solely for purposes of paragraph (b)  of  this  subdivision,
construction  shall  be  deemed  to  have  commenced [when excavation or
alteration has begun in good faith on the basis of approved construction
plans] UPON THE DATE THAT, PURSUANT TO ANY PERMIT APPROVED BY A  DEPART-
MENT  OF  BUILDINGS,  (I)  A  NEW METAL OR CONCRETE STRUCTURE THAT SHALL
PERFORM A LOAD BEARING FUNCTION IS INSTALLED AS PART  OF  A  FOUNDATION,
(II)  AT  LEAST ONE FULLY DRIVEN PILE OR CAISSION IS INSTALLED, OR (III)
THE ACTUAL CONSTRUCTION, ALTERATION, OR IMPROVEMENT  OF  A  PRE-EXISTING
BUILDING  OR STRUCTURE BEGINS IN A PROJECT THAT INCLUDES NEW RESIDENTIAL
CONSTRUCTION AND THE CONCURRENT CONVERSION, ALTERATION OR IMPROVEMENT OF
A PRE-EXISTING BUILDING OR STRUCTURE.    PROVIDED,  HOWEVER,  THAT  WITH
RESPECT  TO  SUBPARAGRAPHS  (I),  (II)  AND (III) OF THIS PARAGRAPH, THE
CONSTRUCTION OF SUCH MULTIPLE DWELLING IS COMPLETED WITHOUT UNDUE DELAY.
  [(f)] (G) The limitations on eligibility  for  benefits  contained  in
this  subdivision  shall  be in addition to those contained in any other
law or regulation.
  S 7. This act shall take effect immediately.