NY State Senate Bill 2015-S7173

Senate Bill S7173

2015-2016 Legislative Session

Requires taxpayers claiming certain tax credits and exemptions related to real estate development to be in compliance with minority and women-owned business enterprise participation in contracts provisions

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Archive: Last Bill Status - In Senate Committee Housing, Construction And Community Development Committee

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 05, 2016	referred to housing, construction and community development

2015-S7173 (ACTIVE) - Details

See Assembly Version of this Bill:: A9772
Current Committee:: Senate Housing, Construction And Community Development
Law Section:: Public Housing Law
Laws Affected:: Amd §22, Pub Hous L; amd RPT L, generally; amd §§1102, 1106-d & 1106-h, Priv Hous Fin L; amd §§11-242, 11-243, 11-244, 11-257, 26-406 & 26-509, NYC Ad Cd
Versions Introduced in 2017-2018 Legislative Session:: A304

2015-S7173 (ACTIVE) - Summary

Requires taxpayers claiming certain tax credits, exemptions, grants and loans related to real estate development to be in compliance with certain requirements relating to minority and women-owned business enterprise participation in contracts; requires that local laws providing for a tax exemption or abatement for certain projects be in compliance with certain requirements relating to minority and women-owned business enterprise participation in contracts; makes certain technical changes and provides for the expiration and repeal of such provisions.

2015-S7173 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S7173

 TITLE OF BILL :

An act to amend the public housing law and the real property tax law,
in relation to requiring taxpayers claiming certain tax credits,
abatements and exemptions related to real estate development to be in
compliance with certain requirements relating to minority and
women-owned business enterprise participation in contracts; to amend
the private housing finance law, in relation to requiring that certain
applicants for grants and loans through the low income
turnkey/enhanced housing trust fund program be in compliance with
certain requirements relating to minority and women-owned business
enterprise participation in contracts; to amend the private housing
finance law, in relation to requiring that applicants for contracts
for the furnishing of housing for persons of low income be in
compliance with certain requirements relating to minority and
women-owned business enterprise participation in contracts; to amend
the real property tax law, the private housing finance law and the
administrative code of the city of New York, in relation to requiring
that local laws providing for a tax exemption or abatement for certain
residential projects be in compliance with certain requirements
relating to minority and women-owned business enterprise participation
in contracts; to amend the real property tax law, in relation to
making certain technical changes; and to provide for the expiration
and repeal of such provisions

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this bill is to amend the public housing law, real
property tax law, the private housing finance law, and the
administrative code of the city of New York, so that real estate
developers that are able to claim certain tax credits abatements and
exemptions will be required to attach an MWBE goal to their projects.

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1 - To amend the public housing law so that real estate
developers will not receive credit for hiring minority and women-owned
business enterprises unless the taxpayer claiming the credit is in
full compliance with the provisions under sections 312 and 313.

The real property tax law has been amended in the following sections
and states that any local law or resolution providing for a tax
exemption that will require the taxpayer claiming the exemption be in
in full compliance with the provisions:

Section 2, Section 5, Section 6, Section 8,9,10,& 11- Section 421-f,
421-ff, 421-h chapter (Ch) 502, 421-h Ch550, Section 13 & 14- Section
421-I Ch397 & 421-I Ch181, Section 16 & 17- 421-j Ch399 & 421-j Ch590,
Section 19- 421-q, Section 21 & 22- 421-m & 421-n,and Section 23.

Section 3 - The real property tax law is amended to state that
application forms for exemption under this section shall be filed with
the assessors between February 1st and March 15th and no certification
of eligibility will be issued by the local housing agency until the
agency determines that the applicant is in full compliance with the
provisions of sections 312 and 313.

Section 4 - States that no exemption shall be allowable under the
provisions of this section unless the taxpayer claiming the exemption
is in full compliance with the provisions, however, that a taxpayer
granted a waiver of compliance as provided shall be in compliance with
such provisions.


Section 7 - The real property tax law is amended to state that the
exemption of cooperative, condominium, homesteading and rental
projects from local taxation

1. The local legislative body of any city, town or village is hereby
authorized and empowered to adopt and amend a local law to provide
that any cooperative, condominium, homesteading or rental project
which receives payments, grants or loans pursuant to article 18 of the
private housing finance law shall be exempt from taxation as provided
in such local law.

2. Any local law providing for tax exemption shall require that the
taxpayer claiming the exemption be in full compliance with the
provisions, provided, however, that a taxpayer granted a waiver of
compliance

Section 19 - The real property tax law is amended stating

b. the owner of real property applying for such exemption has
satisfied all outstanding town, country, village and school tax
obligations

c. Such reconstruction, alteration or improvement is documented by a
building permit for the improvements or other appropriate
documentation as required by the assessor and/or code enforcement
officer

d. Any local law or resolution providing for a tax exemption that will
require the taxpayer claiming the exemption be in in full compliance
with the provisions.

The following sections of the real property law have been renumbered:
Section 12- Section 421-h Ch550 at 421-o, Section 15- Section 421-i
Ch181 to section 421-p, and Section 18- Section 421-j Ch590 is
renumbered to 421-q.

The private housing law is amended to require applicants to be in full
compliance with the provisions in order to be eligible for a
contract(Section 23), loan or grant(Section 24), or provision of a tax
exemption or tax abatement (Section 25).

The administrative code of the city of New York is amended to state
that no tax exemption of abatement shall be allowable under the
provisions of Section 27, 28, 29 & 30- Sections 11-242, 11-243,
11-244,& 11-257, and Section 31 & 32 - Sections 26-406 & 26-50 unless
the taxpayer claiming the exemption of the abatement is in full
compliance with the provisions.

 JUSTIFICATION :

This bill will leverage an opportunity for the State to honor its
commitment to minority and women owned business enterprises. MBEs
would benefit because any real estate developers that are benefitting
from tax credits and exemptions would be required to attach a MWBE
participation goal to their projects.

 PRIOR LEGISLATIVE HISTORY :

None

 FISCAL IMPLICATIONS :

None

 EFFECTIVE DATE :
This act shall take effect immediately; provided, however, that:
a. The provisions of this act shall expire and be deemed repealed on
the same date as section 313 of the executive law expires and is
deemed repealed pursuant to subdivision (h) of section 121 of chapter
268 of the laws of 1988, as amended;
b. The amendments to section 421-d of the real property tax law made
by section 6 of this act shall not affect the repeal of such section
and shall be deemed repealed therewith;
c. The amendments to section 467-b of the real property tax law made
by section 232 of this act shall survive the expiration and reversion
of such section as provided in section 17 of chapter 576 of the always
of 1974, as amended; and
d. The amendments to section 26-509 of the administrative code of the
city of New York made by section 32 of this act shall not affect the
expiration of such section 26-520 of such code and shall expire
therewith.

2015-S7173 (ACTIVE) - Bill Text download pdf

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

                                  7173

                            I N  S E N A T E

                              April 5, 2016
                               ___________

Introduced  by  Sen. KRUEGER -- 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 public housing law and the real property tax law, in
  relation  to  requiring taxpayers claiming certain tax credits, abate-
  ments and exemptions related to  real  estate  development  to  be  in
  compliance  with  certain requirements relating to minority and women-
  owned business enterprise participation in  contracts;  to  amend  the
  private  housing  finance  law,  in relation to requiring that certain
  applicants   for   grants   and   loans   through   the   low   income
  turnkey/enhanced  housing  trust  fund  program  be in compliance with
  certain requirements relating to  minority  and  women-owned  business
  enterprise  participation  in  contracts; to amend the private housing
  finance law, in relation to requiring that  applicants  for  contracts
  for  the furnishing of housing for persons of low income be in compli-
  ance with certain requirements relating to  minority  and  women-owned
  business  enterprise  participation  in  contracts;  to amend the real
  property tax law, the private housing finance law and the  administra-
  tive code of the city of New York, in relation to requiring that local
  laws  providing  for a tax exemption or abatement for certain residen-
  tial projects be in compliance with certain requirements  relating  to
  minority   and   women-owned   business  enterprise  participation  in
  contracts; to amend the real property tax law, in relation  to  making
  certain  technical  changes;  and  to  provide  for the expiration and
  repeal of such provisions

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

  Section 1. Section 22 of the public housing law is amended by adding a
new subdivision 8 to read as follows:
  8.  MINORITY  AND  WOMEN-OWNED BUSINESS ENTERPRISE PARTICIPATION.   NO
CREDIT SHALL BE ALLOWABLE UNDER THE PROVISIONS OF  THIS  SECTION  UNLESS
THE  TAXPAYER  CLAIMING  THE  CREDIT  IS  IN  FULL  COMPLIANCE  WITH THE
PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND THREE  HUNDRED  THIRTEEN
OF  THE  EXECUTIVE  LAW,  TO  THE  EXTENT  THAT  SUCH  PROVISIONS APPLY;

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

                                                           LBD14729-03-6

S. 7173                             2

PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A  WAIVER  OF  COMPLIANCE  AS
PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S  2.  Subdivision  2 of section 421-a of the real property tax law is
amended by adding a new closing paragraph to read as follows:
  NO EXEMPTION SHALL BE ALLOWABLE UNDER THE PROVISIONS OF  THIS  SECTION
UNLESS  THE  TAXPAYER  CLAIMING THE EXEMPTION IS IN FULL COMPLIANCE WITH
THE PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND THREE HUNDRED  THIR-
TEEN  OF  THE  EXECUTIVE  LAW, TO THE EXTENT THAT SUCH PROVISIONS APPLY;
PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A  WAIVER  OF  COMPLIANCE  AS
PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S  3. The opening paragraph of paragraph a of subdivision 3 of section
421-a of the real property tax law, as amended by section 63-g of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
  Application forms for exemption under this section shall be filed with
the assessors between February first and March fifteenth and,  based  on
the  certification  of  the local housing agency as herein provided, the
assessors shall certify to the collecting officer the amount of taxes to
be abated. If there be in a city of one million  population  or  more  a
department  of  housing  preservation and development, the term "housing
agency" shall mean only such  department  of  housing  preservation  and
development.  No  such  application  shall  be accepted by the assessors
unless accompanied by a certificate of the local housing agency certify-
ing the applicant's eligibility pursuant to subdivisions two and four of
this section. No such certification of eligibility shall  be  issued  by
the local housing agency until such agency determines WHETHER THE APPLI-
CANT IS IN FULL COMPLIANCE WITH THE PROVISIONS OF SECTIONS THREE HUNDRED
TWELVE  AND  THREE  HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE EXTENT
THAT SUCH PROVISIONS APPLY, AND the initial adjusted monthly rent to  be
paid  by  tenants residing in rental dwelling units contained within the
multiple dwelling and the comparative adjusted monthly rent  that  would
have  to  be paid by such tenants if no tax exemption were applicable as
provided by this section.   The initial adjusted monthly  rent  will  be
certified  by the local housing agency as the first rent for the subject
dwelling units. A copy of such certification with respect to such  units
shall be attached by the applicant to the first effective lease or occu-
pancy  agreement.  The  initial  adjusted monthly rent shall reflect the
full tax exemption benefits as approved by the agency.
  S 4. Section 421-b of the real property tax law is amended by adding a
new subdivision 4 to read as follows:
  4. NO EXEMPTION SHALL  BE  ALLOWABLE  UNDER  THE  PROVISIONS  OF  THIS
SECTION UNLESS THE TAXPAYER CLAIMING THE EXEMPTION IS IN FULL COMPLIANCE
WITH  THE  PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW, TO THE EXTENT THAT SUCH PROVISIONS APPLY;
PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A  WAIVER  OF  COMPLIANCE  AS
PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S 5. Section 421-c of the real property tax law is amended by adding a
new subdivision 4 to read as follows:
  4.  NO  EXEMPTION  SHALL  BE  ALLOWABLE  UNDER  THE PROVISIONS OF THIS
SECTION UNLESS THE TAXPAYER CLAIMING THE EXEMPTION IS IN FULL COMPLIANCE
WITH THE PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND  THREE  HUNDRED
THIRTEEN OF THE EXECUTIVE LAW, TO THE EXTENT THAT SUCH PROVISIONS APPLY;
PROVIDED,  HOWEVER,  THAT  A  TAXPAYER GRANTED A WAIVER OF COMPLIANCE AS

S. 7173                             3

PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S 6. Section 421-d of the real property tax law is amended by adding a
new subdivision 3 to read as follows:
  3.  ANY  LOCAL  LAW  PROVIDING FOR A TAX EXEMPTION AS PROVIDED IN THIS
SECTION SHALL REQUIRE THE TAXPAYER CLAIMING THE  EXEMPTION  BE  IN  FULL
COMPLIANCE  WITH  THE  PROVISIONS  OF  SECTIONS THREE HUNDRED TWELVE AND
THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO  THE  EXTENT  THAT  SUCH
PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A WAIVER OF
COMPLIANCE  AS  PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECU-
TIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S 7. Section 421-e of the real property tax law, as amended by chapter
121 of the laws of 1988, is amended to read as follows:
  S 421-e.  Exemption  of  cooperative,  condominium,  homesteading  and
rental  projects  from  local taxation. 1. The local legislative body of
any city, town or village is hereby authorized and  empowered  to  adopt
and  amend  a  local  law to provide that any cooperative,  condominium,
homesteading or rental project which receives payments, grants or  loans
pursuant  to  article eighteen of the private housing finance law or any
new construction project which receives payments, grants or loans pursu-
ant to article nineteen of the private  housing  finance  law  shall  be
exempt  from  taxation as provided in such local law. Such local law may
provide that such eligible property shall be  exempt  from  all  or  any
portion  of the taxes imposed by a municipality, including those imposed
by a school district, other than assessments for local improvements  for
a  period  not to exceed twenty years in the aggregate after the taxable
status date immediately following the completion thereof, calculated not
to exceed the following  exemptions:  twelve  years  of  full  exemption
followed by two years of exemption from eighty percent of such taxation,
followed  by two years of exemption from sixty percent of such taxation,
followed by two years of exemption from forty percent of such  taxation,
followed by two years of exemption from twenty percent of such taxation;
provided  that  the tax exemption authorized by this section shall be in
addition to any other tax exemption or abatement authorized by law,  and
provided further, however, that in the event a cooperative, condominium,
homesteading  or  rental  project  ceases  to  be subject to one or more
provisions of article eighteen of the private housing finance law pursu-
ant to the provisions of paragraph (c) of subdivision six-a  of  section
eleven hundred two of such law, any tax exemption authorized pursuant to
this section with respect to the eligible property of such project shall
terminate.
  2.  ANY  LOCAL  LAW  PROVIDING FOR A TAX EXEMPTION AS PROVIDED IN THIS
SECTION SHALL REQUIRE THE TAXPAYER CLAIMING THE  EXEMPTION  BE  IN  FULL
COMPLIANCE  WITH  THE  PROVISIONS  OF  SECTIONS THREE HUNDRED TWELVE AND
THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO  THE  EXTENT  THAT  SUCH
PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A WAIVER OF
COMPLIANCE  AS  PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECU-
TIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S 8. Section 421-f of the real property tax law is amended by adding a
new subdivision 9 to read as follows:
  9. ANY LOCAL LAW OR  RESOLUTION  PROVIDING  FOR  A  TAX  EXEMPTION  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED

S. 7173                             4

THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  9. Section 421-ff of the real property tax law is amended by adding
a new subdivision 9 to read as follows:
  9. ANY LOCAL LAW OR  RESOLUTION  PROVIDING  FOR  A  TAX  EXEMPTION  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  10. Subdivision 7 of section 421-h of the real property tax law, as
added by chapter 502 of the laws of 2003, is amended  by  adding  a  new
paragraph (c) to read as follows:
  (C)  ANY  LOCAL  LAW  OR  RESOLUTION  PROVIDING FOR A TAX EXEMPTION AS
PROVIDED IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING  THE
EXEMPTION  BE  IN  FULL COMPLIANCE WITH THE PROVISIONS OF SECTIONS THREE
HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW,  TO  THE
EXTENT  THAT  SUCH  PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAYER
GRANTED A WAIVER OF COMPLIANCE AS  PROVIDED  IN  SECTION  THREE  HUNDRED
THIRTEEN  OF  THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH
SUCH PROVISIONS.
  S 11. Subdivision 7 of section 421-h of the real property tax law,  as
added  by  chapter  550  of the laws of 2004, is amended by adding a new
paragraph (d) to read as follows:
  (D) ANY LOCAL LAW OR RESOLUTION  PROVIDING  FOR  A  TAX  EXEMPTION  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  12. Section 421-h of the real property tax law, as added by chapter
550 of the laws of 2004, is renumbered section 421-o.
  S 13. Subdivision 7 of section 421-i of the real property tax law,  as
added  by  chapter  397  of the laws of 2005, is amended by adding a new
paragraph (c) to read as follows:
  (C) ANY LOCAL LAW OR RESOLUTION  PROVIDING  FOR  A  TAX  EXEMPTION  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  14. Subdivision 7 of section 421-i of the real property tax law, as
added by chapter 181 of the laws of 2006, is amended  by  adding  a  new
paragraph (c) to read as follows:
  (C)  ANY  LOCAL  LAW  OR  RESOLUTION  PROVIDING FOR A TAX EXEMPTION AS
PROVIDED IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING  THE
EXEMPTION  BE  IN  FULL COMPLIANCE WITH THE PROVISIONS OF SECTIONS THREE
HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW,  TO  THE
EXTENT  THAT  SUCH  PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAYER
GRANTED A WAIVER OF COMPLIANCE AS  PROVIDED  IN  SECTION  THREE  HUNDRED

S. 7173                             5

THIRTEEN  OF  THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH
SUCH PROVISIONS.
  S  15. Section 421-i of the real property tax law, as added by chapter
181 of the laws of 2006, is renumbered section 421-p.
  S 16. Subdivision 6 of section 421-j of the real property tax law,  as
added  by  chapter  399  of the laws of 2006, is amended by adding a new
paragraph (c) to read as follows:
  (C) ANY LOCAL LAW OR RESOLUTION  PROVIDING  FOR  A  TAX  EXEMPTION  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  17. Subdivision 7 of section 421-j of the real property tax law, as
added by chapter 590 of the laws of 2006, is amended  by  adding  a  new
paragraph (c) to read as follows:
  (C)  ANY  LOCAL  LAW  OR  RESOLUTION  PROVIDING FOR A TAX EXEMPTION AS
PROVIDED IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING  THE
EXEMPTION  BE  IN  FULL COMPLIANCE WITH THE PROVISIONS OF SECTIONS THREE
HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW,  TO  THE
EXTENT  THAT  SUCH  PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAYER
GRANTED A WAIVER OF COMPLIANCE AS  PROVIDED  IN  SECTION  THREE  HUNDRED
THIRTEEN  OF  THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH
SUCH PROVISIONS.
  S 18. Section 421-j of the real property tax law, as added by  chapter
590 of the laws of 2006, is renumbered section 421-q.
  S  19.  Subdivision 7 of section 421-k of the real property tax law is
amended by adding a new paragraph (c) to read as follows:
  (C) ANY LOCAL LAW OR RESOLUTION  PROVIDING  FOR  A  TAX  EXEMPTION  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  20. Paragraphs (b) and (c) of subdivision 5 of section 421-l of the
real property tax law, as added by chapter 122 of the laws of 2012,  are
amended and a new paragraph (d) is added to read as follows:
  (b)  The owner of real property applying for such exemption has satis-
fied all outstanding town, county, village and school  tax  obligations;
[and]
  (c)  Such reconstruction, alteration or improvement is documented by a
building permit, if required, for the improvements or other  appropriate
documentation  as required by the assessor and/or code enforcement offi-
cer[.]; AND
  (D) ANY LOCAL LAW OR RESOLUTION  PROVIDING  FOR  A  TAX  EXEMPTION  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.

S. 7173                             6

  S  21. Section 421-m of the real property tax law is amended by adding
a new subdivision 8 to read as follows:
  8.  ANY  LOCAL  LAW  OR  RESOLUTION  PROVIDING  FOR A TAX EXEMPTION AS
PROVIDED IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING  THE
EXEMPTION  BE  IN  FULL COMPLIANCE WITH THE PROVISIONS OF SECTIONS THREE
HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW,  TO  THE
EXTENT  THAT  SUCH  PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAYER
GRANTED A WAIVER OF COMPLIANCE AS  PROVIDED  IN  SECTION  THREE  HUNDRED
THIRTEEN  OF  THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH
SUCH PROVISIONS.
  S 22. Subdivision 7 of section 421-n of the real property tax  law  is
amended by adding a new paragraph (c) to read as follows:
  (C)  ANY  LOCAL  LAW  OR  RESOLUTION  PROVIDING FOR A TAX EXEMPTION AS
PROVIDED IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING  THE
EXEMPTION  BE  IN  FULL COMPLIANCE WITH THE PROVISIONS OF SECTIONS THREE
HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW,  TO  THE
EXTENT  THAT  SUCH  PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAYER
GRANTED A WAIVER OF COMPLIANCE AS  PROVIDED  IN  SECTION  THREE  HUNDRED
THIRTEEN  OF  THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH
SUCH PROVISIONS.
  S 23. Section 467-b of the real property tax law is amended by  adding
a new subdivision 8-a to read as follows:
  (8-A) NO TAX ABATEMENT SHALL BE ALLOWABLE UNDER THE PROVISIONS OF THIS
SECTION UNLESS THE TAXPAYER CLAIMING THE ABATEMENT IS IN FULL COMPLIANCE
WITH  THE  PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW, TO THE EXTENT THAT SUCH PROVISIONS APPLY;
PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A  WAIVER  OF  COMPLIANCE  AS
PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S  24.  Section  1102 of the private housing finance law is amended by
adding a new subdivision 9 to read as follows:
  9. NO APPLICANT SHALL BE ELIGIBLE FOR A CONTRACT AS PROVIDED  IN  THIS
SECTION  UNLESS SUCH APPLICANT IS IN FULL COMPLIANCE WITH THE PROVISIONS
OF SECTIONS THREE HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXEC-
UTIVE LAW, TO THE EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED,  HOWEVER,
THAT  A  TAXPAYER  GRANTED A WAIVER OF COMPLIANCE AS PROVIDED IN SECTION
THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE  DEEMED  TO  BE  IN
COMPLIANCE WITH SUCH PROVISIONS.
  S  25. Section 1106-d of the private housing finance law is amended by
adding a new subdivision 3 to read as follows:
  3. NO APPLICANT SHALL BE ELIGIBLE FOR A GRANT OR LOAN AS  PROVIDED  IN
THIS  SECTION  UNLESS  SUCH  APPLICANT  IS  IN  FULL COMPLIANCE WITH THE
PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND THREE  HUNDRED  THIRTEEN
OF  THE  EXECUTIVE  LAW,  TO  THE  EXTENT  THAT  SUCH  PROVISIONS APPLY;
PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A  WAIVER  OF  COMPLIANCE  AS
PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S  26. Section 1106-h of the private housing finance law is amended by
adding a new subdivision 5 to read as follows:
  5. ANY LOCAL LAW PROVIDING FOR A TAX EXEMPTION  OR  TAX  ABATEMENT  AS
PROVIDED  IN  THIS  SECTION  SHALL  REQUIRE  THE  TAXPAYER  CLAIMING THE
EXEMPTION BE IN FULL COMPLIANCE WITH THE PROVISIONS  OF  SECTIONS  THREE
HUNDRED  TWELVE  AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO THE
EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER,  THAT  A  TAXPAYER
GRANTED  A  WAIVER  OF  COMPLIANCE  AS PROVIDED IN SECTION THREE HUNDRED

S. 7173                             7

THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  27.  Section  11-242  of the administrative code of the city of New
York is amended by adding a new subdivision (k) to read as follows:
  (K) NO TAX  EXEMPTION  OR  ABATEMENT  SHALL  BE  ALLOWABLE  UNDER  THE
PROVISIONS OF THIS SECTION UNLESS THE TAXPAYER CLAIMING THE EXEMPTION OR
THE  ABATEMENT  IS  IN  FULL  COMPLIANCE WITH THE PROVISIONS OF SECTIONS
THREE HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO
THE EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAY-
ER GRANTED A WAIVER OF COMPLIANCE AS PROVIDED IN SECTION  THREE  HUNDRED
THIRTEEN  OF  THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH
SUCH PROVISIONS.
  S 28. Section 11-243 of the administrative code of  the  city  of  New
York is amended by adding a new subdivision (ff) to read as follows:
  (FF)  NO  TAX  EXEMPTION  OR  ABATEMENT  SHALL  BE ALLOWABLE UNDER THE
PROVISIONS OF THIS SECTION UNLESS THE TAXPAYER CLAIMING THE EXEMPTION OR
THE ABATEMENT IS IN FULL COMPLIANCE  WITH  THE  PROVISIONS  OF  SECTIONS
THREE HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO
THE EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAY-
ER  GRANTED  A WAIVER OF COMPLIANCE AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  29.  Section  11-244  of the administrative code of the city of New
York is amended by adding a new subdivision (m) to read as follows:
  (M) NO TAX  EXEMPTION  OR  ABATEMENT  SHALL  BE  ALLOWABLE  UNDER  THE
PROVISIONS OF THIS SECTION UNLESS THE TAXPAYER CLAIMING THE EXEMPTION OR
THE  ABATEMENT  IS  IN  FULL  COMPLIANCE WITH THE PROVISIONS OF SECTIONS
THREE HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO
THE EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAY-
ER GRANTED A WAIVER OF COMPLIANCE AS PROVIDED IN SECTION  THREE  HUNDRED
THIRTEEN  OF  THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN COMPLIANCE WITH
SUCH PROVISIONS.
  S 30. Section 11-257 of the administrative code of  the  city  of  New
York is amended by adding a new subdivision (i) to read as follows:
  (I)  NO  TAX  EXEMPTION  OR  ABATEMENT  SHALL  BE  ALLOWABLE UNDER THE
PROVISIONS OF THIS SECTION UNLESS THE TAXPAYER CLAIMING THE EXEMPTION OR
THE ABATEMENT IS IN FULL COMPLIANCE  WITH  THE  PROVISIONS  OF  SECTIONS
THREE HUNDRED TWELVE AND THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW, TO
THE EXTENT THAT SUCH PROVISIONS APPLY; PROVIDED, HOWEVER, THAT A TAXPAY-
ER  GRANTED  A WAIVER OF COMPLIANCE AS PROVIDED IN SECTION THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW SHALL BE DEEMED TO BE IN  COMPLIANCE  WITH
SUCH PROVISIONS.
  S  31.  Section  26-406  of the administrative code of the city of New
York is amended by adding a new subdivision (f) to read as follows:
  (F) NO TAX ABATEMENT SHALL BE ALLOWABLE UNDER THE PROVISIONS  OF  THIS
SECTION UNLESS THE TAXPAYER CLAIMING THE ABATEMENT IS IN FULL COMPLIANCE
WITH  THE  PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND THREE HUNDRED
THIRTEEN OF THE EXECUTIVE LAW, TO THE EXTENT THAT SUCH PROVISIONS APPLY;
PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A  WAIVER  OF  COMPLIANCE  AS
PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S  32.  Section  26-509  of the administrative code of the city of New
York is amended by adding a new subdivision (e) to read as follows:
  (E) NO TAX ABATEMENT SHALL BE ALLOWABLE UNDER THE PROVISIONS  OF  THIS
SECTION UNLESS THE TAXPAYER CLAIMING THE ABATEMENT IS IN FULL COMPLIANCE
WITH  THE  PROVISIONS OF SECTIONS THREE HUNDRED TWELVE AND THREE HUNDRED

S. 7173                             8

THIRTEEN OF THE EXECUTIVE LAW, TO THE EXTENT THAT SUCH PROVISIONS APPLY;
PROVIDED, HOWEVER, THAT A TAXPAYER GRANTED A  WAIVER  OF  COMPLIANCE  AS
PROVIDED IN SECTION THREE HUNDRED THIRTEEN OF THE EXECUTIVE LAW SHALL BE
DEEMED TO BE IN COMPLIANCE WITH SUCH PROVISIONS.
  S 33. This act shall take effect immediately; provided, however, that:
  a.  the  provisions of this act shall expire and be deemed repealed on
the same date as section 313 of the executive law expires and is  deemed
repealed  pursuant  to  subdivision (h) of section 121 of chapter 261 of
the laws of 1988, as amended;
  b. the amendments to section 421-d of the real property tax  law  made
by  section  six of this act shall not affect the repeal of such section
and shall be deemed repealed therewith;
  c. the amendments to section 467-b of the real property tax  law  made
by  section  twenty-three  of  this act shall survive the expiration and
reversion of such section as provided in section 17 of  chapter  576  of
the laws of 1974, as amended; and
  d.  the amendments to section 26-509 of the administrative code of the
city of New York made by section thirty-two of this act shall not affect
the expiration of such section pursuant to section 26-520 of  such  code
and shall expire therewith.

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