NY State Senate Bill 2019-S936

Archive: Last Bill Status - In Senate Committee Local Government 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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to local government
Jan 09, 2019	referred to local government

2019-S936 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: General Municipal Law
Laws Affected:: Amd §3-c, Gen Muni L; amd §2023-a, Ed L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S7738
2013-2014: S3591
2015-2016: S1151
2017-2018: S2122, S8062

2019-S936 (ACTIVE) - Summary

Relates to payments in lieu of taxes; improves how payments in lieu of taxes are collected.

2019-S936 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S936

SPONSOR: O'MARA
 
TITLE OF BILL:  An act to amend the general municipal law and the
education law, in relation to payments in lieu of taxes

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill amends the general municipal law and education law to provide
that the tax base growth factor (or quantity change factor) include the
value of new assessment exempted under a Payment In Lieu of Taxes
agree-merit being added to a community.

 
SUMMARY OF PROVISIONS:

Section 1 amends section 3-c of the general municipal law to include the
change in assessed value for each property on the exempt side of the tax
rolls under PILOT agreements when the commissioner of taxation and
finance calculates the quantity change factor for each local government.

Section 2 amends section 2023-a of the education law to provide that the

change in assessed value for each property on the exempt side of the tax
rolls under PILOT agreements is included when the commissioner of taxa-
tion and finance calculates the quantity change factor for each local
government

Section 3 provides an effective date one hundred twenty days after
enactment.

 
JUSTIFICATION:

The new tax cap law ignores increases to the tax base of a community if
that increase in tax base occurs under a, PILOT agreement The mechanics
of the law take into account the payment of PILOTS in a comprehensive
manner, whereby each dollar of the "new" PILOT payments made reduces the
amount of tax an entity can levy by a dollar In other words the law sets
the Property Tax and PILOT payments cap by fixing a maximum levy amount
after netting out the effects of any PILOT payments received. The issue
is that the real property improvements made under a PILOT are not count-
ed under the law in the Tax Base Growth Factor - the intent which is to
insure that as a community grows, so too should its revenues because
that community is providing services to more residences and businesses.
By ignoring PILOT-exempted projects, the law does not properly capture
This phenomenon and a community cannot expand its resources in propor-
tion to service demand increases These issues can be resolved by amend-
ing the law to have the quantity change factor include the value of new
assessment exempted under a PILOT agreement being added to a community.

 
PRIOR LEGISLATIVE HISTORY:

2014 - S 3591
2016 - S 11518
2017 - S 2122
2018 - S 8062

 
FISCAL IMPLICATION:

None

 
EFFECTIVE DATE:
This act shall take effect on the hundred twentieth day after it shall
have become law.

2019-S936 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    936
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen.  O'MARA -- 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  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. Subparagraph (i) of  paragraph  (b)  of  subdivision  3  of
 section  3-c  of  the  general municipal law, as amended by section 2 of
 subpart C of part C of chapter 20 of the laws of  2015,  is  amended  to
 read as follows:
   (i) The commissioner of taxation and finance shall calculate a quanti-
 ty  change  factor  for each local government for the coming fiscal year
 based upon the physical or quantity change, as defined by section twelve
 hundred twenty of the real property tax law, reported to the commission-
 er of taxation and finance by the  assessor  or  assessors  pursuant  to
 section  five  hundred  seventy-five  of  the real property tax law. The
 quantity change factor shall show the percentage by which the full value
 of the taxable real property in the local government has changed due  to
 physical  or quantity change between the second final assessment roll or
 rolls preceding the final assessment roll or rolls upon which taxes  are
 to be levied, and the final assessment roll or rolls immediately preced-
 ing  the  final  assessment  roll  or  rolls  upon which taxes are to be
 levied[. The commissioner of taxation and finance shall, as appropriate,
 promulgate rules and regulations regarding the calculation of the  quan-
 tity  change factor which may adjust the calculation based on the devel-
 opment on tax exempt land], AND SHALL INCLUDE  THE  CHANGE  IN  ASSESSED
 VALUE  FOR  EACH  PROPERTY  ON  THE EXEMPT SIDE OF THE TAX ROLLS UNDER A
 PAYMENT IN LIEU OF TAX AGREEMENT.
   § 2. Paragraph b of subdivision 2-a of section 2023-a of the education
 law, as amended by section 3 of subpart C of part C of chapter 20 of the
 laws of 2015, is amended to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD06106-01-9

 S. 936                              2
 
   b. The commissioner of taxation and finance shall calculate a quantity
 change factor for the coming school year for each school district  based
 upon  the  physical  or  quantity  change,  as defined by section twelve
 hundred twenty of the real property tax law, reported to the commission-
 er  of  taxation  and  finance  by the assessor or assessors pursuant to
 section five hundred seventy-five of the  real  property  tax  law.  The
 quantity change factor shall show the percentage by which the full value
 of  the  taxable real property in the school district has changed due to
 physical or quantity change between the second final assessment roll  or
 rolls  preceding the final assessment roll or rolls upon which taxes are
 to be levied, and the final assessment roll or rolls immediately preced-
 ing the final assessment roll or  rolls  upon  which  taxes  are  to  be
 levied[. The commissioner of taxation and finance shall, as appropriate,
 promulgate  rules and regulations regarding the calculation of the quan-
 tity change factor which may adjust the calculation based on the  devel-
 opment  on  tax  exempt  land], AND SHALL INCLUDE THE CHANGE IN ASSESSED
 VALUE FOR EACH PROPERTY ON THE EXEMPT SIDE OF  THE  TAX  ROLLS  UNDER  A
 PAYMENT IN LIEU OF TAX AGREEMENT.
   § 3. This act shall take effect on the one hundred twentieth day after
 it  shall  have  become a law, provided, however, that the amendments to
 section 3-c of the general municipal  law  and  section  2023-a  of  the
 education  law  made  by sections one and two of this act, respectively,
 shall not affect the  repeal  of  such  sections  and  shall  be  deemed
 repealed  therewith.  Effective  immediately,  the  addition,  amendment
 and/or repeal of any rules or regulations necessary for the  implementa-
 tion  of  this act on its effective date are authorized to be made on or
 before such effective date.

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Senate Bill S936

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

2019-S936 (ACTIVE) - Details

2019-S936 (ACTIVE) - Summary

2019-S936 (ACTIVE) - Sponsor Memo

2019-S936 (ACTIVE) - Bill Text download pdf

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Sponsored By

Thomas F. O'Mara

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

2019-S936 (ACTIVE) - Details

2019-S936 (ACTIVE) - Summary

2019-S936 (ACTIVE) - Sponsor Memo

2019-S936 (ACTIVE) - Bill Text download pdf

Comments