|
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 |
| May 13, 2014 |
amend and recommit to local government |
| Apr 09, 2014 |
print number 6193a |
| Apr 09, 2014 |
amend and recommit to local government |
| Jan 08, 2014 |
referred to local government |
Senate Bill S6193B
Signed By Governor2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status Via A8725 - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
co-Sponsors
(D, WF) Senate District
2013-S6193 - Details
- See Assembly Version of this Bill:
- A8725
- Law Section:
- Real Property Taxation
2013-S6193 - 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.
2013-S6193 - Bill Text download pdf
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
(D, WF) Senate District
2013-S6193A - Details
- See Assembly Version of this Bill:
- A8725
- Law Section:
- Real Property Taxation
2013-S6193A - 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
2013-S6193A - Bill 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
(D, WF) Senate District
2013-S6193B (ACTIVE) - Details
- See Assembly Version of this Bill:
- A8725
- Law Section:
- Real Property Taxation
2013-S6193B (ACTIVE) - 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
2013-S6193B (ACTIVE) - Bill 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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