S T A T E O F N E W Y O R K
________________________________________________________________________
5764
2011-2012 Regular Sessions
I N S E N A T E
June 15, 2011
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Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and
when printed to be committed to the Committee on Rules
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, two thousand ten] 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, two thousand ten]
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real property tax law are REPEALED.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2 of section 421-a of the real property tax law is REPEALED.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.
LBD13150-01-1
S. 5764 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) "Prevailing wage" means the wage determined by the fiscal officer
to be prevailing for the various classes of building service employees
in the locality pursuant to section two hundred thirty 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 employed at the
building, whether employed directly by the applicant or its successors,
or through a property management company or a contractor, shall receive
the applicable prevailing wage for the duration of the building's tax
exemption.
(c) The limitations contained in paragraph (b) of this subdivision
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 local housing agency shall prescribe appropriate sanctions for
failure to comply with the provisions of this subdivision.
(e) 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
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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) 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 and shall be deemed to
have been in full force and effect on and after December 28, 2010.