Assembly Bill A9816A

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

                                  9816

                          I N  A S S E M B L Y

                             April 12, 2016
                               ___________

Introduced by M. of A. LAVINE -- read once and referred to the Committee
  on Corporations, Authorities and Commissions

AN  ACT  to  amend  the public authorities law and the education law, in
  relation to payments in lieu of taxes

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

  Section  1.  Subdivision 1 of section 1020-q of the public authorities
law, as amended by section 8 of part A of chapter 173  of  the  laws  of
2013, is amended to read as follows:
  1. (A) Each year after property theretofore owned by LILCO is acquired
by  the authority by any means authorized by this title and, as a conse-
quence, is removed from the tax rolls, the authority shall make payments
in lieu of taxes to municipalities and school  districts  equal  to  the
taxes  and  assessments which would have been received from year to year
by  each  such  jurisdiction  if  such  acquisition  had  not  occurred,
provided, however, that for the calendar year starting on January first,
two  thousand  fifteen,  and  for  each  calendar  year thereafter, such
payments in lieu of taxes shall not exceed the in lieu of  tax  payments
made  to  such  municipalities  and  school districts in the immediately
preceding year by more than two percent.
  (B) THE AUTHORITY SHALL ENTER INTO WRITTEN AGREEMENTS TO MAKE PAYMENTS
IN LIEU OF TAXES PURSUANT TO SECTION ONE THOUSAND TWENTY-P OF THIS TITLE
FOR ALL PARCELS OF PROPERTY SUBJECT TO  THIS  SECTION.  SUCH  AGREEMENTS
SHALL,  WITHOUT LIMITATION, INCLUDE AN ANNUAL SCHEDULE OF FIXED PAYMENTS
IN LIEU OF TAXES ON OR BEFORE FEBRUARY  FIRST  TO  BE  PAID  TO  MUNICI-
PALITIES  AND  SCHOOL  DISTRICTS  FOR  THE FOLLOWING FISCAL YEAR OF SUCH
MUNICIPALITIES AND SCHOOL DISTRICTS BASED UPON THE TWO PRIOR YEAR'S  TAX
ROLLS  CONSISTENT WITH THE TWO PERCENT CALENDAR YEAR LIMITATION IN PARA-
GRAPH (A) OF THIS SUBDIVISION, WHICH SHALL BE PAID BY THE  AUTHORITY  TO
THE  ASSESSING  JURISDICTION  FOR  THE BENEFIT OF THE MUNICIPALITIES AND
SCHOOL DISTRICTS  AND  DISTRIBUTED  TO  THE  MUNICIPALITIES  AND  SCHOOL
DISTRICTS  AS  INTENDED THIRD PARTY BENEFICIARIES IN ACCORDANCE WITH THE
SCHEDULE FOR PAYMENT OF TAXES FOR EACH MUNICIPALITY AND SCHOOL DISTRICT.
IF ANY ANNUAL PAYMENT IN LIEU OF TAXES IS MODIFIED DURING THE COURSE  OF

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

                                                           LBD14861-01-6

A. 9816                             2

THE  WRITTEN  AGREEMENT,  SUCH  MODIFICATION  MUST  BE MADE ON OR BEFORE
FEBRUARY FIRST OF EACH YEAR WITH WRITTEN NOTICE  TO  THE  MUNICIPALITIES
AND  SCHOOL  DISTRICTS. ANY MODIFICATION MADE AFTER FEBRUARY FIRST SHALL
NOT  BE DEEMED EFFECTIVE UNTIL THE YEAR SUBSEQUENT TO THE ENSUING FISCAL
YEAR.
  S 2. Subdivision 2 of section 1020-p of the public authorities law, as
added by chapter 517 of the laws of 1986, is amended to read as follows:
  2. The authority shall be required to pay  no  taxes  nor  assessments
upon any of the property acquired or controlled by it or upon its activ-
ities  in  the  operation and maintenance thereof or upon income derived
therefrom, provided that [nothing herein shall  prevent]  the  authority
[from  entering] SHALL ENTER into agreements to make payments in lieu of
taxes with the governing bodies of municipalities, as  provided  for  in
section one thousand twenty-q of this title.
  S  3.  Section  2023-a of the education law is amended by adding a new
subdivision 10 to read as follows:
  10. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, IN A  COUNTY
OF  A MILLION OR MORE RESIDENTS WITH A SPECIAL ASSESSING UNIT AND HAVING
FIFTY OR MORE SCHOOL DISTRICTS, WHERE THE ANNUAL BUDGET SHALL HAVE  BEEN
ADOPTED  AND  THE  AMOUNT TO BE RAISED BY TAXES FOR THE NEXT SCHOOL YEAR
HAS BEEN FIXED BY A SCHOOL DISTRICT BY CERTIFYING  AND  FILING  TO  SUCH
COUNTY ON OR BEFORE THE FIFTEENTH DAY OF AUGUST OF EACH SCHOOL YEAR, THE
AMOUNT  TO  BE RAISED BY TAXES CERTIFIED BY, OR ON BEHALF OF SUCH SCHOOL
DISTRICT OR SCHOOL DISTRICTS, TO THE COUNTY SHALL BE "THE  TOTAL  AMOUNT
OF  TAXES  LEVIED  FOR THE PRIOR SCHOOL YEAR" AS DEFINED IN SUBPARAGRAPH
ONE  OF  PARAGRAPH  A  OF  SUBDIVISION  THREE  OF  THIS  SECTION.    ANY
CORRECTION,  DETERMINATION,  CALCULATION  OR  LEGISLATIVE  ACTION TAKEN,
APPROVED, ADOPTED OR IMPLEMENTED BY THE COUNTY ASSESSOR  OR  THE  COUNTY
LEGISLATURE OF SUCH COUNTY, SHALL NOT IN ANY WAY MODIFY THE AMOUNT TO BE
RAISED  BY  TAXES  AS  FIXED  BY  THE  SCHOOL  DISTRICT PURSUANT TO THIS
SECTION.
  S 4. This act shall take effect immediately; provided,  however,  that
the  amendments  to  section 2023-a of the education law made by section
three of this act shall not affect the repeal of such section and  shall
be deemed repealed therewith.