senate Bill S6193B

Signed By Governor
2013-2014 Legislative Session

Relates to a certain agreement for a payment in lieu of taxes with respect to a lessee that is a qualified empire zone enterprise of certain real property

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Sponsored By

Archive: Last Bill Status Via A8725 - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 21, 2014 signed chap.444
Nov 10, 2014 delivered to governor
Jun 10, 2014 returned to assembly
passed senate
3rd reading cal.1115
substituted for s6193b
Jun 10, 2014 substituted by a8725a
Jun 03, 2014 ordered to third reading cal.1115
committee discharged and committed to rules
May 13, 2014 print number 6193b
amend and recommit to local government
Apr 09, 2014 print number 6193a
amend and recommit to local government
Jan 08, 2014 referred to local government

Votes

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Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

S6193 - Bill Details

See Assembly Version of this Bill:
A8725A
Law Section:
Real Property Taxation

S6193 - Bill Texts

view summary

Relates to a certain agreement for a payment in lieu of taxes with respect to a lessee that is a qualified empire zone enterprise of certain real property.

view sponsor memo
BILL NUMBER:S6193

TITLE OF BILL: An act in relation to a certain agreement for a
payment in lieu of taxes

PURPOSE:

This bill relates to a certain agreement for a payment in lieu of
taxes with respect to a lessee that is a qualified empire zone
enterprise of certain real property.

SUMMARY OF PROVISIONS:

Section 1 - Makes provisions for payment in lieu of taxes made by
entity for specified property.

Section 2 - Effective date

JUSTIFICATION:

Qualified Empire Zone Enterprises are vital businesses which encourage
job growth and foster economic development. Under New York State Tax
Law, these tenants, which are responsible for property taxes under a
lease, are eligible for a refund for paid property taxes. Payments
made by a lessee made pursuant to a PILOT agreement qualify as
property taxes which are eligible for this refund.

A policy change within the NY State Department of Tax and Finance
regarding these type agreements now denies credit to the lessee as a
result of the business not being a party to the PILOT agreement
between the landlord and tax jurisdiction. As a result, a lessee that
had been approved for the tax credit and had paid taxes consistent
with its' lease agreement and had been audited by the state during the
relevant time period, was assessed for credits awarded in prior years.

This business has complied with the law and has relied on the tax
credit as a significant component of its operating budget. Therefore,
this business should not be penalized for a change in policy and
should be granted these property tax credits for the years 2011, 2012
and thereafter.

LEGISLATIVE HISTORY:

New bill

EFFECTIVE DATE:

This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2011.

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

                                  6193

                            I N  S E N A T E

                               (PREFILED)

                             January 8, 2014
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local Government

AN ACT in relation to a certain agreement for a payment in lieu of taxes

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

  Section  1.  Notwithstanding  the  provisions  of  subdivision  (e) of
section 15 of the tax law, with respect to any payment of taxes  imposed
on  real property with respect to property located at 111 Windsor Place,
Islip, New York, with respect to a lessee that  is  a  qualified  empire
zone enterprise, such taxes shall be deemed to be eligible real property
taxes  with respect to such lessee and (1) such taxes shall be deemed to
have been paid by the lessee pursuant  to  explicit  requirements  in  a
written  lease  executed or amended on or after June first, two thousand
five, (2) shall be deemed to become a lien on the real property during a
taxable year in which the lessee of the real property is both  certified
pursuant  to  article  18-B of the general municipal law and a qualified
empire zone enterprise, and (3) the lessee shall be deemed to have  made
direct  payment  of  such  taxes  to  the  taxing  authority and to have
received a receipt for such payment of taxes from the taxing  authority.
Such  qualified  empire  zone  enterprise shall be eligible to claim the
real property tax credit provided by section 15 of the tax law  provided
that  for  each  of such periods, the landlord has not filed a claim for
the real property tax credit for such payments.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2011.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13286-01-4

Co-Sponsors

S6193A - Bill Details

See Assembly Version of this Bill:
A8725A
Law Section:
Real Property Taxation

S6193A - Bill Texts

view summary

Relates to a certain agreement for a payment in lieu of taxes with respect to a lessee that is a qualified empire zone enterprise of certain real property.

view sponsor memo
BILL NUMBER:S6193A

TITLE OF BILL: An act in relation to a certain agreement for a
payment in lieu of taxes

PURPOSE: This bill relates to a certain agreement for a payment in
lieu of taxes with respect to a lessee that is a qualified empire zone
enterprise of certain real property.

SUMMARY OF PROVISIONS:

Section 1 - Makes provisions for payment in lieu of taxes made by
entity for specified property.

Section 2 - Effective date

JUSTIFICATION: Qualified Empire Zone Enterprises are vital businesses
which encourage job growth and foster economic development. Under New
York State Tax Law, these tenants, which are responsible for property
taxes under a lease, are eligible for a refund for paid property
taxes. Payments made by a lessee made pursuant to a PILOT agreement
qualify as property taxes which are eligible for this refund.

A policy change within the NY State Department of Tax and Finance
regarding these type agreements now denies credit to the lessee as a
result of the business not being a party to the PILOT agreement
between the landlord and tax jurisdiction. As a result, a lessee that
had been approved for the tax credit and had paid taxes consistent
with its' lease agreement and had been audited by the state during the
relevant time period, was assessed for credits awarded in prior years.

This business has complied with the law and has relied on the tax
credit as a significant component of its operating budget. Therefore,
this business should not be penalized for a change in policy and
should be granted these property tax credits for the years 2011, 2012
and thereafter.

LEGISLATIVE HISTORY: New bill

EFFECTIVE DATE: This act shall take effect immediately and shall
apply to taxable years beginning on and after January 1, 2005 and
before January 1, 2014.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6193--A

                            I N  S E N A T E

                               (PREFILED)

                             January 8, 2014
                               ___________

Introduced  by Sens. DeFRANCISCO, SMITH -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN ACT in relation to a certain agreement for a payment in lieu of taxes

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

  Section 1.  Notwithstanding  the  provisions  of  subdivision  (e)  of
section  15 of the tax law, with respect to any payment of taxes imposed
on real property with respect to property located at 111 Windsor  Place,
Islip,  New  York,  with  respect to a lessee that is a qualified empire
zone enterprise, such taxes shall be deemed to be eligible real property
taxes with respect to such lessee and (1) such taxes shall be deemed  to
have  been  paid  by  the  lessee pursuant to explicit requirements in a
written lease [executed or amended on or after June first, two  thousand
five],  (2) shall be deemed to become a lien on the real property during
a taxable year in which the lessee of the real property is  both  certi-
fied  pursuant to article 18-B of the general municipal law and a quali-
fied empire zone enterprise, and (3) the lessee shall be deemed to  have
made  direct  payment  of such taxes to the taxing authority and to have
received a receipt for such payment of taxes from the taxing  authority.
Such  qualified  empire  zone  enterprise shall be eligible to claim the
real property tax credit provided by section 15 of the tax law  provided
that  for  each  of such periods, the landlord has not filed a claim for
the real property tax credit for such payments.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2005 and before January 1, 2014.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13286-02-4

Co-Sponsors

S6193B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A8725A
Law Section:
Real Property Taxation

S6193B (ACTIVE) - Bill Texts

view summary

Relates to a certain agreement for a payment in lieu of taxes with respect to a lessee that is a qualified empire zone enterprise of certain real property.

view sponsor memo
BILL NUMBER:S6193B

TITLE OF BILL: An act in relation to a certain agreement for a
payment in lieu of taxes

PURPOSE: This bill relates to a certain agreement for a payment in
lieu of taxes with respect to a lessee that is a qualified empire zone
enterprise of certain real property.

SUMMARY OF PROVISIONS:

Section 1 - Makes provisions for payment in lieu of taxes made by
entity for specified property.

Section 2 - Effective date

JUSTIFICATION: Qualified Empire Zone Enterprises are vital businesses
which encourage job growth and foster economic development. Under New
York State Tax Law, these tenants, which are responsible for property
taxes under a lease, are eligible for a refund for paid property
taxes. Payments made by a lessee made pursuant to a PILOT agreement
qualify as property taxes which are eligible for this refund.

A policy change within the NY State Department of Tax and Finance
regarding these type agreements now denies credit to the lessee as a
result of the business not being a party to the PILOT agreement
between the landlord and tax jurisdiction. As a result, a lessee that
had been approved for the tax credit and had paid taxes consistent
with its' lease agreement and had been audited by the state during the
relevant time period, was assessed for credits awarded in prior years.

This business has complied with the law and has relied on the tax
credit as a significant component of its operating budget. Therefore,
this business should not be penalized for a change in policy and
should be granted these property tax credits for the years 2005
through 2013.

LEGISLATIVE HISTORY: New bill

EFFECTIVE DATE: This act shall take effect immediately and shall
apply to taxable years beginning on and after January 1, 2005 and
before January 1, 2014.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6193--B

                            I N  S E N A T E

                               (PREFILED)

                             January 8, 2014
                               ___________

Introduced  by Sens. DeFRANCISCO, SMITH -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
  amended  and  recommitted  to  said committee -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee

AN ACT in relation to a certain agreement for a payment in lieu of taxes

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

  Section 1.  Notwithstanding  the  provisions  of  subdivision  (e)  of
section  15 of the tax law, with respect to any payment of taxes imposed
on real property with respect to property located at 111 Windsor  Place,
Islip,  New  York,  with  respect to a lessee that is a qualified empire
zone enterprise, such taxes shall be deemed to be eligible real property
taxes with respect to such lessee and (1) such taxes shall be deemed  to
have  been  paid  by  the  lessee pursuant to explicit requirements in a
written lease, (2) shall be deemed to become a lien on the real property
during a taxable year in which the lessee of the real property  is  both
certified  pursuant  to  article 18-B of the general municipal law and a
qualified empire zone enterprise, and (3) the lessee shall be deemed  to
have  made  direct  payment of such taxes to the taxing authority and to
have received a receipt for  such  payment  of  taxes  from  the  taxing
authority.    Such qualified empire zone enterprise shall be eligible to
claim the real property tax credit provided by section 15 of the tax law
provided that for each of such periods, the landlord  has  not  filed  a
claim for the real property tax credit for such payments.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2005 and before January 1, 2014.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13286-04-4

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