S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2285
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 12, 2017
                                ___________
 
 Introduced by Sens. O'MARA, MARCHIONE -- read twice and ordered printed,
   and when printed to be committed to the Committee on Local Government
 
 AN  ACT  to  amend the general municipal law, in relation to designating
   payments made pursuant to payment  in  lieu  of  taxes  agreements  as
   "taxes or other lawful charges"

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 15 of section 858 of the general municipal law,
 as added by chapter 356 of the laws of  1993,  is  amended  to  read  as
 follows:
   (15)  To  enter  into  agreements requiring payments in lieu of taxes.
 Such agreements shall be in writing and in addition to other terms shall
 contain: the amount due annually to each affected tax jurisdiction (or a
 formula by which the amount due can be calculated), the name and address
 of the person, office or agency to which payment shall be delivered, the
 date on which payment shall be made, and the date on which payment shall
 be considered delinquent if not paid. Unless  otherwise  agreed  by  the
 affected  tax  jurisdictions,  any  such  agreement  shall  provide that
 payments in lieu of taxes shall be allocated among affected  tax  juris-
 dictions  in  proportion  to  the  amount of real property tax and other
 taxes which would have been received by each affected  tax  jurisdiction
 had  the  project  not  been  tax exempt due to the status of the agency
 involved in the project. A copy of any such agreement shall be delivered
 to each affected tax jurisdiction within fifteen  days  of  signing  the
 agreement.  In  the  absence  of any such written agreement, payments in
 lieu of taxes  made  by  an  agency  shall  be  allocated  in  the  same
 proportions  as  they  had been prior to January first, nineteen hundred
 ninety-three for so long as the agency's  activities  render  a  project
 non-taxable  by  affected  tax  jurisdictions. NOTWITHSTANDING ANY OTHER
 GENERAL, SPECIAL OR LOCAL LAW, PAYMENTS UNDER  SUCH  AGREEMENTS  MAY  BE
 DESIGNATED  AS  "TAXES  OR  OTHER LAWFUL CHARGES" BY THE AGENCY ENTERING
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07058-01-7

 S. 2285                             2
 
 INTO SUCH AGREEMENTS. UPON SUCH DESIGNATION, AND  FOR  THE  PERIOD  THAT
 PAYMENTS ARE MADE UNDER THE RESPECTIVE AGREEMENTS, THE AMOUNTS DUE SHALL
 BECOME  LIENS  ON  THE  SUBJECT  PROPERTY, WITH PRIORITY SUPERIOR TO ALL
 EXISTING AND FUTURE CLAIMS OR ENCUMBRANCES ON THE SUBJECT PROPERTY.  THE
 LIEN  SHALL  ATTACH  ON  A CALENDAR YEAR BASIS ON FEBRUARY FIRST OF EACH
 CALENDAR YEAR IN AN AMOUNT EQUAL TO ALL PAYMENTS DUE UNDER  THE  RESPEC-
 TIVE  AGREEMENTS IN SAID CALENDAR YEAR AND SAID LIEN SHALL HAVE PRIORITY
 AND PARITY AS IF A TAX LIEN UNDER SECTION NINE  HUNDRED  TWELVE  OF  THE
 REAL PROPERTY TAX LAW. THE AGENCY MAY BRING AN ACTION TO COLLECT AMOUNTS
 DUE  AFTER  SAID  LIEN DATE UNDER SECTION ELEVEN HUNDRED TWENTY-THREE OF
 THE REAL PROPERTY TAX LAW AS THE ENFORCING OFFICER, SUBJECT TO COMPLYING
 WITH TITLE THREE OF ARTICLE ELEVEN OF THE REAL PROPERTY TAX LAW, EXCEPT-
 ING, HOWEVER, SECTION ELEVEN HUNDRED TWENTY-TWO OF THE REAL PROPERTY TAX
 LAW WHERE IN LIEU THEREOF, THE AGENCY SHALL FILE THE  SUBJECT  AGREEMENT
 IN  THE  COUNTY  CLERK'S OFFICE WITH A DESIGNATION OF PAYMENTS WHICH ARE
 DELINQUENT;
   § 2. This act shall take effect on the one hundred twentieth day after
 it shall have become a law.