S T A T E O F N E W Y O R K
________________________________________________________________________
3378
2017-2018 Regular Sessions
I N A S S E M B L Y
January 27, 2017
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Introduced by M. of A. GLICK, COOK, WALKER, SIMON -- read once and
referred to the Committee on Cities
AN ACT to amend the administrative code of the city of New York, in
relation to imposing a school impact tax on developers of non-senior
housing developments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 28-118.6 of the administrative code of the city of
New York is amended by adding a new subdivision 15 to read as follows:
15. THE AMOUNT TO BE TAXED TO THE DEVELOPER OR DEVELOPERS OF NEW OR
CONVERTED NON-SENIOR HOUSING UNDER THE SCHOOL IMPACT TAX PURSUANT TO
SECTION 11-238.1 OF THIS CODE.
§ 2. The administrative code of the city of New York is amended by
adding a new section 11-238.1 to read as follows:
§ 11-238.1 SCHOOL IMPACT TAX ON NON-SENIOR HOUSING DEVELOPMENTS. A.
IMPOSITION OF TAX. A SCHOOL IMPACT TAX IS HEREBY IMPOSED ON ANY DEVEL-
OPER OR DEVELOPERS OF NEW OR CONVERTED NON-SENIOR HOUSING ON A PER-UNIT
BASIS, IN AN AMOUNT DETERMINED BY THE COMMISSIONER.
B. NOTICE OF TAX. ANY DEVELOPER OR DEVELOPERS OF NEW OR CONVERTED
NON-SENIOR HOUSING SHALL BE NOTIFIED OF SUCH SCHOOL IMPACT TAX WHEN THEY
RECEIVE THEIR CERTIFICATE OF OCCUPANCY PURSUANT TO SECTION 28-118.6 OF
THIS CODE.
C. RULES. THE DEPARTMENT OF FINANCE SHALL HAVE, IN ADDITION TO ANY
OTHER FUNCTIONS, POWERS AND DUTIES WHICH HAVE BEEN OR MAY BE CONFERRED
ON IT BY LAW, THE POWER TO MAKE AND PROMULGATE RULES TO CARRY OUT THE
PURPOSES OF THIS SECTION, INCLUDING, BUT NOT LIMITED TO, RULES RELATED
TO THE TIMING, FORM, MANNER AND DISTRIBUTION OF FUNDS COLLECTED PURSUANT
TO THIS SECTION.
D. PURPOSE OF TAX. ALL FUNDS COLLECTED PURSUANT TO THIS SECTION SHALL
BE SPECIFICALLY DESIGNATED FOR THE CONSTRUCTION OF NEW PUBLIC KINDERGAR-
TEN THROUGH TWELFTH GRADE SCHOOLS.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03118-01-7
A. 3378 2
E. PENALTIES. NOTWITHSTANDING ANY PROVISION OF ANY GENERAL, SPECIAL OR
LOCAL LAW TO THE CONTRARY, A DEVELOPER OR DEVELOPERS SHALL BE PERSONALLY
RESPONSIBLE FOR ANY TAXES OWED PURSUANT TO THIS SECTION WHENEVER SUCH
DEVELOPER OR DEVELOPERS FAIL TO COMPLY WITH THIS SECTION OR THE RULES
PROMULGATED HEREUNDER, OR MAKE A FALSE OR MISLEADING STATEMENT OR OMIS-
SION AND THE COMMISSIONER DETERMINES THAT SUCH ACT WAS DUE TO THE DEVEL-
OPER OR DEVELOPERS' WILLFUL NEGLECT, OR THAT UNDER SUCH CIRCUMSTANCES
SUCH ACT CONSTITUTED A FRAUD ON THE DEPARTMENT. THE REMEDY PROVIDED
HEREIN FOR AN ACTION IN PERSONAM SHALL BE IN ADDITION TO ANY OTHER REME-
DY OR PROCEDURE FOR THE ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES
PROVIDED BY GENERAL, SPECIAL OR LOCAL LAW.
§ 3. This act shall take effect immediately.