S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1606
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 15, 2019
                                ___________
 
 Introduced  by M. of A. HUNTER, ENGLEBRIGHT, COLTON, COOK, D'URSO, HYND-
   MAN, WEPRIN, BLAKE -- read once and referred to the Committee on Local
   Governments
 
 AN ACT to amend the general municipal law  and  the  public  authorities
   law,  in relation to including the incorporation of resource conserva-
   tion, energy  efficiency,  green  technologies,  and  alternative  and
   renewable  energy  measures  in a project into a uniform tax exemption
   policy
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 4 of section 874 of the gener-
 al  municipal  law,  as  amended  by chapter 357 of the laws of 1993, is
 amended to read as follows:
   (a) The agency shall establish a uniform tax  exemption  policy,  with
 input  from affected tax jurisdictions, which shall be applicable to the
 provision of financial assistance  pursuant  to  section  eight  hundred
 fifty-nine-a of this chapter and shall provide guidelines for the claim-
 ing  of  real  property,  mortgage  recording, and sales tax exemptions.
 Such guidelines  shall  include,  but  not  be  limited  to:  period  of
 exemption;   percentage  of  exemption;  types  of  projects  for  which
 exemptions can be claimed; procedures for payments in lieu of taxes  and
 instances  in  which  real  property appraisals are to be performed as a
 part of an application for tax exemption; in addition, agencies shall in
 adopting such policy consider such issues as:  the  extent  to  which  a
 project  will create or retain permanent, private sector jobs; the esti-
 mated value of any tax exemptions to be provided; whether  affected  tax
 jurisdictions  shall  be reimbursed by the project occupant if a project
 does not fulfill the purposes for which an exemption was  provided;  the
 impact  of  a  proposed  project on existing and proposed businesses and
 economic development projects in the vicinity;  the  amount  of  private
 sector  investment  generated  or likely to be generated by the proposed
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04961-01-9

 A. 1606                             2
 
 project; the demonstrated public support for the proposed  project;  the
 likelihood  of  accomplishing  the proposed project in a timely fashion;
 the effect of the proposed project upon the environment; THE  EXTENT  TO
 WHICH  THE  PROJECT  WILL UTILIZE, TO THE FULLEST EXTENT PRACTICABLE AND
 ECONOMICALLY FEASIBLE, RESOURCE CONSERVATION, ENERGY  EFFICIENCY,  GREEN
 TECHNOLOGIES,  AND ALTERNATIVE AND RENEWABLE ENERGY MEASURES; the extent
 to which the proposed project will require the provision  of  additional
 services,  including,  but not limited to additional educational, trans-
 portation, police, emergency medical or fire services; and the extent to
 which the proposed project will provide additional  sources  of  revenue
 for municipalities and school districts.
   § 2. Subdivision 1 of section 1963-a of the public authorities law, as
 amended  by  chapter  357  of  the  laws  of 1993, is amended to read as
 follows:
   1. The authority shall establish a uniform tax exemption policy,  with
 input  from affected local taxing jurisdictions, which shall be applica-
 ble to provisions of financial assistance pursuant to  section  nineteen
 hundred  fifty-three-a  of this [chapter] TITLE and shall provide guide-
 lines for the claiming of real property, mortgage recording,  and  sales
 tax  exemptions.  Such  guidelines shall include, but not be limited to:
 period of exemption; percentage of  exemption;  types  of  projects  for
 which  exemptions  can  be  claimed;  procedures for payments in lieu of
 taxes and  instances  in  which  real  property  appraisals  are  to  be
 performed  as  a  part of an application for tax exemption; in addition,
 the authority in adopting such policy shall consider such issues as: the
 extent to which a project  will  create  or  retain  permanent,  private
 sector  jobs;  the  estimated value of any tax exemption to be provided;
 whether affected tax jurisdictions should be reimbursed by  the  project
 occupant  if  a  project  does  not  fulfill  the  purposes for which an
 exemption was provided; the impact of a proposed project on existing and
 proposed businesses and economic development projects in  the  vicinity;
 the amount of private sector investment generated or likely to be gener-
 ated  by  the  proposed project; the demonstrated public support for the
 proposed project; the likelihood of accomplishing the  proposed  project
 in  a  timely fashion; the effect of the proposed project upon the envi-
 ronment; THE EXTENT TO WHICH THE PROJECT WILL UTILIZE,  TO  THE  FULLEST
 EXTENT  PRACTICABLE  AND  ECONOMICALLY  FEASIBLE, RESOURCE CONSERVATION,
 ENERGY EFFICIENCY, GREEN TECHNOLOGIES,  AND  ALTERNATIVE  AND  RENEWABLE
 ENERGY  MEASURES;  the extent to which the proposed project will require
 the provision of additional services,  including,  but  not  limited  to
 additional  educational,  transportation,  police,  emergency medical or
 fire services; and the extent to which the proposed project will provide
 additional sources or revenue for municipalities and school districts.
   § 3. Subdivision 1 of section 2315 of the public authorities  law,  as
 amended  by  chapter  357  of  the  laws  of 1993, is amended to read as
 follows:
   1. The authority shall establish a uniform tax exemption policy,  with
 input  from affected local taxing jurisdictions, which shall be applica-
 ble to provisions of financial assistance pursuant  to  section  twenty-
 three hundred seven of this [chapter] TITLE and shall provide guidelines
 for  the  claiming  of  real property, mortgage recording, and sales tax
 exemptions. Such guidelines shall include, but not be limited to: period
 of exemption; percentage of  exemption;  types  of  projects  for  which
 exemptions  may be claimed; procedures for payments in lieu of taxes and
 instances in which real property appraisals are to  be  performed  as  a
 part  of an application for tax exemption; in addition, the authority in

 A. 1606                             3
 
 adopting such policy shall consider such issues as: the extent to  which
 a  project  will  create  or  retain permanent, private sector jobs; the
 estimated value of any tax exemption to be  provided;  whether  affected
 tax  jurisdictions  should  be  reimbursed  by the project occupant if a
 project does not  fulfill  the  purposes  for  which  an  exemption  was
 provided;  the  impact  of  a  proposed project on existing and proposed
 businesses and economic development projects in the vicinity; the amount
 of private sector investment generated or likely to be generated by  the
 proposed  project;  the  demonstrated  public  support  for the proposed
 project; the likelihood of accomplishing the proposed project in a time-
 ly fashion; the effect of the proposed project upon the environment; THE
 EXTENT TO WHICH THE PROJECT WILL UTILIZE, TO THE FULLEST EXTENT  PRACTI-
 CABLE AND ECONOMICALLY FEASIBLE, RESOURCE CONSERVATION, ENERGY EFFICIEN-
 CY,  GREEN  TECHNOLOGIES, AND ALTERNATIVE AND RENEWABLE ENERGY MEASURES;
 the extent to which the proposed project will require the  provision  of
 additional  services,  including,  but  not limited to additional educa-
 tional, transportation, police, emergency medical or fire services;  and
 the  [extend]  EXTENT  to  which the proposed project will provide addi-
 tional sources of revenue for municipalities and school districts.
   § 4. This act shall take effect immediately.