S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9206
 
                             I N  S E N A T E
 
                               May 12, 2022
                                ___________
 
 Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Finance
 
 AN ACT to amend the state finance law, the public service  law  and  the
   environmental  conservation  law,  in relation to establishing the tax
   base stabilization reserve fund
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Legislative  intent.  The  legislature  hereby finds that
 several New York school districts have experienced severe reductions  in
 their tax base as a result of tax certiorari challenges of certain power
 plants that have dramatically reduced their funding. These losses result
 in  instability  in the real property tax base as well as the budgets of
 school districts and have the potential to dramatically  increase  costs
 to  residents  as  the  burden  is shifted to taxpayers. The legislature
 therefore establishes a tax base stabilization  reserve  fund  with  the
 purpose  of  supporting local governments by defraying the costs of this
 lost revenue.
   § 2. The state finance law is amended by adding a new section 95-k  to
 read as follows:
   § 95-K. TAX BASE STABILIZATION RESERVE FUND. 1. THERE IS HEREBY ESTAB-
 LISHED  IN  THE JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER OF
 TAXATION AND FINANCE A FUND TO BE KNOWN AS THE "TAX  BASE  STABILIZATION
 RESERVE FUND".
   2.  THE  TAX  BASE  STABILIZATION  RESERVE  FUND  SHALL CONSIST OF ONE
 ACCOUNT, THE TAX BASE STABILIZATION  ACCOUNT.  MONEYS  IN  THIS  ACCOUNT
 SHALL  BE  KEPT SEPARATE AND NOT COMMINGLED WITH ANY OTHER MONEYS IN THE
 CUSTODY OF THE COMPTROLLER.
   3. SUCH ACCOUNT SHALL CONSIST OF REVENUES RECEIVED FROM SITING  APPLI-
 CATION  FEES FOR ELECTRIC GENERATING FACILITIES PURSUANT TO SECTIONS ONE
 HUNDRED SIXTY-THREE AND ONE HUNDRED SIXTY-FOUR  OF  THE  PUBLIC  SERVICE
 LAW,  PENALTIES  AGAINST UTILITIES IMPOSED BY THE PUBLIC SERVICE COMMIS-
 SION PURSUANT TO SECTIONS TWENTY-FIVE AND TWENTY-FIVE-A  OF  THE  PUBLIC
 SERVICE  LAW,  PERMIT  FEES  PURSUANT TO TITLES THREE AND SIX OF ARTICLE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15844-01-2
              

 S. 9206                             2
 
 SEVENTY-TWO OF THE ENVIRONMENTAL CONSERVATION LAW,  AND  ANY  ADDITIONAL
 FUNDS APPROPRIATED THERETO.
   4.  THE  COMMISSIONER  SHALL  ANNUALLY  CERTIFY TO THE COMPTROLLER THE
 AMOUNT OF ALL REVENUES SO RECEIVED DURING THE YEAR AS A  RESULT  OF  THE
 TAXES, INTEREST AND PENALTIES SO IMPOSED.
   5.  THE  SUM  OF  FIFTY  MILLION DOLLARS, OR SO MUCH THEREOF AS MAY BE
 NECESSARY AFTER CERTIFICATION BY THE COMPTROLLER OF THE  OTHER  REVENUES
 RECEIVED PURSUANT TO SUBDIVISION THREE OF THIS SECTION IN EXCESS OF THAT
 AMOUNT,  IS  HEREBY  MADE  IMMEDIATELY  AVAILABLE  FOR  THE  PURPOSES OF
 SUPPORTING SCHOOL DISTRICTS THAT EXPERIENCE SEVERE REDUCTIONS  IN  THEIR
 TAX  BASE  AS  A  RESULT OF A TAX CERTIORARI CHALLENGE THAT REPRESENTS A
 SIGNIFICANT PORTION OF THE TAX BASE. SUCH MONEYS SHALL BE PAYABLE ON THE
 AUDIT AND WARRANT OF THE COMPTROLLER ON VOUCHERS CERTIFIED  OR  APPROVED
 BY  THE  COMMISSIONER  OR  THE  DULY  DESIGNATED  OFFICER  IN THE MANNER
 PRESCRIBED BY LAW. ANY BALANCE IN SUCH FUND SHALL NOT LAPSE AT ANY  TIME
 BUT SHALL REMAIN CONTINUOUSLY AVAILABLE FOR SUCH PURPOSES.
   §  3. Subdivision 4 of section 163 of the public service law, as added
 by chapter 388 of the laws of 2011, is amended to read as follows:
   4. (a) Each pre-application preliminary  scoping  statement  shall  be
 accompanied  by  a  fee in an amount equal to [three] FOUR hundred fifty
 dollars for each  thousand  kilowatts  of  generating  capacity  of  the
 subject  facility,  but no more than two hundred thousand dollars, to be
 deposited in the intervenor  account  established  pursuant  to  section
 ninety-seven-kkkk of the state finance law, to be disbursed at the hear-
 ing  examiner's direction to defray pre-application expenses incurred by
 municipal and local parties (except for a  municipality  submitting  the
 pre-application  scoping  statement)  for  expert  witness,  consultant,
 administrative and legal fees. If at any time subsequent to  the  filing
 of  the pre-application the pre-application is substantially modified or
 revised, the board may require an additional pre-application  intervenor
 fee  in  an  amount  not to exceed twenty-five thousand dollars. No fees
 made available under this paragraph shall be used for judicial review or
 litigation. Any moneys remaining in  the  intervenor  account  upon  the
 submission  of  an application for a certificate shall be made available
 to intervenors according to paragraph (a) of subdivision six of  section
 one hundred sixty-four of this article.
   (b) Pre-application disbursements from the intervenor account shall be
 made  in  accordance  with rules and regulations established pursuant to
 paragraph (b) of subdivision six of section one  hundred  sixty-four  of
 this  article which rules shall provide for an expedited pre-application
 disbursement schedule to assure early and meaningful public involvement,
 with at least one-half  of  pre-application  intervenor  funds  becoming
 available  through  an application process to commence within sixty days
 of the filing of a pre-application preliminary scoping statement.
   (C) ONE HUNDRED DOLLARS FOR  EACH  THOUSAND  KILOWATTS  OF  GENERATING
 CAPACITY  OF  THE SUBJECT FACILITY FOR FEES ACCOMPANYING PRE-APPLICATION
 PRELIMINARY SCOPING STATEMENTS AS REQUIRED  BY  THIS  SECTION  SHALL  BE
 DEPOSITED  IN THE TAX BASE STABILIZATION ACCOUNT ESTABLISHED PURSUANT TO
 SECTION NINETY-FIVE-K OF THE STATE FINANCE LAW.
   § 4. Subdivision 6 of section 164 of the public service law, as  added
 by chapter 388 of the laws of 2011, is amended to read as follows:
   6. (a) Each application shall be accompanied by a fee in an amount (i)
 equal to one thousand ONE HUNDRED dollars for each thousand kilowatts of
 capacity,  but  no more than four hundred thousand dollars, (ii) and for
 facilities that will require storage or disposal of fuel waste byproduct
 an additional fee of five hundred dollars for each thousand kilowatt  of
 S. 9206                             3
 
 capacity,  but no more than fifty thousand dollars shall be deposited in
 the intervenor account, established pursuant  to  section  ninety-seven-
 kkkk of the state finance law, to be disbursed at the board's direction,
 to  defray expenses incurred by municipal and other local parties to the
 proceeding (except a municipality which is  the  applicant)  for  expert
 witness,  consultant,  administrative and legal fees, provided, however,
 such expenses shall not be available for judicial review or  litigation.
 If at any time subsequent to the filing of the application, the applica-
 tion is amended in a manner that warrants substantial additional scruti-
 ny,  the board may require an additional intervenor fee in an amount not
 to exceed seventy-five thousand dollars.   The board shall  provide  for
 notices,  for  municipal  and  other  local  parties, in all appropriate
 languages. Any moneys remaining in  the  intervenor  account  after  the
 board's jurisdiction over an application has ceased shall be returned to
 the applicant.
   (b)  Notwithstanding  any  other provision of law to the contrary, the
 board shall provide by rules and regulations for the management  of  the
 intervenor  account  and for disbursements from the account, which rules
 and regulations shall be consistent with the purpose of this section  to
 make  available  to municipal parties at least one-half of the amount of
 the intervenor account and for uses specified in paragraph (a)  of  this
 subdivision. In addition, the board shall provide other local parties up
 to  one-half of the amount of the intervenor account, provided, however,
 that the board shall assure that the purposes for which  moneys  in  the
 intervenor account will be expended will contribute to an informed deci-
 sion  as  to  the  appropriateness of the site and facility and are made
 available on an equitable basis in  a  manner  which  facilitates  broad
 public participation.
   (C)  ONE  HUNDRED  DOLLARS  FOR  EACH THOUSAND KILOWATTS OF GENERATING
 CAPACITY OF THE SUBJECT FACILITY FROM EACH APPLICATION FEE  AS  REQUIRED
 BY THIS SECTION SHALL BE DEPOSITED IN THE TAX BASE STABILIZATION ACCOUNT
 ESTABLISHED PURSUANT TO SECTION NINETY-FIVE-K OF THE STATE FINANCE LAW.
   §  5. Subdivisions 3 and 4 of section 25 of the public service law, as
 added by chapter 665 of the laws of 1980, paragraphs (a) of subdivisions
 3 and 4 as amended by chapter 375 of the laws of 1986,  are  amended  to
 read as follows:
   3.  (A)  Notwithstanding  the  provisions  of  subdivision two of this
 section, any such public utility company, corporation or person and  the
 officers,  agents and employees thereof that knowingly fails or neglects
 to obey or comply with a provision of this chapter, or an order or regu-
 lation adopted under the authority of this chapter, adopted specifically
 for the protection of human safety, including but  not  limited  to  the
 commission's  code  of gas safety regulations shall, if it is determined
 by the commission that such safety violation  caused  or  constituted  a
 contributing  factor  in  bringing  about  a  death  or personal injury,
 forfeit to the state of New York a sum not to exceed the greater of:
   [(a) two hundred and fifty] (I) THREE HUNDRED FIFTY  thousand  dollars
 constituting  a  civil  penalty  for each separate and distinct offense;
 provided, however, that for purposes of this paragraph  each  day  of  a
 continuing  violation  shall  not  be  deemed  a  separate  and distinct
 offense. The total period of a continuing violation, as  well  as  every
 distinct  violation,  shall  be  similarly  treated  as  a  separate and
 distinct offense for purposes of this paragraph; or
   [(b)] (II) the maximum forfeiture determined in accordance with subdi-
 vision two of this section.
 S. 9206                             4
 
   (B) ONE HUNDRED THOUSAND DOLLARS OF ANY PENALTY  IMPOSED  PURSUANT  TO
 THIS  SUBDIVISION  SHALL  BE  DEPOSITED  IN  THE  TAX BASE STABILIZATION
 ACCOUNT ESTABLISHED PURSUANT  TO  SECTION  NINETY-FIVE-K  OF  THE  STATE
 FINANCE LAW.
   4.  (A)  Notwithstanding  the  provisions of subdivision one or two of
 this section, a public utility company, corporation or  person  and  the
 officers,  agents and employees thereof that knowingly fails or neglects
 to obey or comply with a provision of this chapter, or an order or regu-
 lation adopted under authority of this chapter, designed to protect  the
 overall reliability and continuity of electric service, shall forfeit to
 the state of New York a sum not to exceed the greater of:
   [(a)  five]  (I)  SIX  hundred  thousand  dollars constituting a civil
 penalty for each separate and distinct offense; provided, however,  that
 for  purposes of this paragraph each day of a continuing violation shall
 not be deemed a separate and distinct offense. The  total  period  of  a
 continuing  violation,  as  well  as  every distinct violation, shall be
 similarly treated as a separate and distinct  offense  for  purposes  of
 this paragraph; or
   [(b)] (II) the maximum forfeiture determined in accordance with subdi-
 vision two of this section.
   (B)  ONE  HUNDRED  THOUSAND DOLLARS OF ANY PENALTY IMPOSED PURSUANT TO
 THIS SUBDIVISION SHALL  BE  DEPOSITED  IN  THE  TAX  BASE  STABILIZATION
 ACCOUNT  ESTABLISHED  PURSUANT  TO  SECTION  NINETY-FIVE-K  OF THE STATE
 FINANCE LAW.
   § 6. Subdivisions 3, 4, 5, and 6 of section 25-a of the public service
 law, as added by section 2 of part X of chapter 57 of the laws of  2013,
 are amended to read as follows:
   3.  (A) Any combination gas and electric corporation determined by the
 commission to have failed to reasonably comply as shown by a  preponder-
 ance  of the evidence with a provision of this chapter, regulation or an
 order adopted under authority of this chapter so long as the same  shall
 be in force shall forfeit a sum not exceeding the greater of one hundred
 TWENTY  thousand dollars or [two] THREE one-hundredths of one percent of
 the annual intrastate gross operating revenue of  the  corporation,  not
 including  taxes  paid to and revenues collected on behalf of government
 entities, constituting a civil penalty for each and every  offense  and,
 in  the case of a continuing violation, each day shall be deemed a sepa-
 rate and distinct offense.
   (B) TWENTY THOUSAND DOLLARS OR ONE ONE-HUNDREDTH OF ONE PERCENT OF THE
 ANNUAL INTRASTATE  GROSS  OPERATING  REVENUE  OF  THE  CORPORATION,  NOT
 INCLUDING  TAXES  PAID TO AND REVENUES COLLECTED ON BEHALF OF GOVERNMENT
 ENTITIES, WHICHEVER IS GREATER, OF ANY PENALTY IMPOSED PURSUANT TO  THIS
 SUBDIVISION  SHALL  BE  DEPOSITED  IN THE TAX BASE STABILIZATION ACCOUNT
 ESTABLISHED PURSUANT TO SECTION NINETY-FIVE-K OF THE STATE FINANCE LAW.
   4. (A) Notwithstanding the provisions of  subdivision  three  of  this
 section, any such combination gas and electric corporation determined by
 the  commission  to have failed to reasonably comply with a provision of
 this chapter, or an order or regulation adopted under the  authority  of
 this  chapter  specifically  for  the  protection  of  human  safety  or
 prevention of significant damage to real property,  including,  but  not
 limited to, the commission's code of gas safety regulations shall, if it
 is  determined by the commission by a preponderance of the evidence that
 such safety violation caused or constituted  a  contributing  factor  in
 bringing  about:    [(a)]  (I) a death or personal injury; or [(b)] (II)
 damage to real property in excess of fifty thousand dollars,  forfeit  a
 sum not to exceed the greater of:
 S. 9206                             5
 
   [(i)  two  hundred  fifty]  (1) THREE THOUSAND dollars or [three] FOUR
 one-hundredths of one percent of the annual intrastate  gross  operating
 revenue  of  the  corporation,  not including taxes paid to and revenues
 collected on  behalf  of  government  entities,  whichever  is  greater,
 constituting  a  civil  penalty  for each separate and distinct offense;
 provided, however, that for purposes of this paragraph, each  day  of  a
 continuing  violation  shall  not  be  deemed  a  separate  and distinct
 offense. The total period of a continuing violation, as  well  as  every
 distinct  violation,  shall  be  similarly  treated  as  a  separate and
 distinct offense for purposes of this paragraph; or
   [(ii)] (2) the maximum forfeiture determined in accordance with subdi-
 vision three of this section.
   (B) FIFTY THOUSAND DOLLARS OR ONE ONE-HUNDREDTH OF ONE PERCENT OF  THE
 ANNUAL  INTRASTATE  GROSS  OPERATING  REVENUE  OF  THE  CORPORATION, NOT
 INCLUDING TAXES PAID TO AND REVENUES COLLECTED ON BEHALF  OF  GOVERNMENT
 ENTITIES,  WHICHEVER IS GREATER, OF ANY PENALTY IMPOSED PURSUANT TO THIS
 SUBDIVISION SHALL BE DEPOSITED IN THE  TAX  BASE  STABILIZATION  ACCOUNT
 ESTABLISHED PURSUANT TO SECTION NINETY-FIVE-K OF THE STATE FINANCE LAW.
   5.  (A) Notwithstanding the provisions of subdivision three or four of
 this section, a combination gas and electric corporation  determined  by
 the commission to have failed to reasonably comply by a preponderance of
 the evidence with a provision of this chapter, or an order or regulation
 adopted under authority of this chapter, designed to protect the overall
 reliability and continuity of electric service, including but not limit-
 ed to the restoration of electric service following a major outage event
 or emergency, shall forfeit a sum not to exceed the greater of:
   [(a)  five]  (I)  SIX hundred thousand dollars or [four] FIVE one-hun-
 dredths of one percent of the annual intrastate gross operating  revenue
 of  the  corporation, not including taxes paid to and revenues collected
 on behalf of government entities, whichever is greater,  constituting  a
 civil penalty for each separate and distinct offense; provided, however,
 that  for  purposes of this paragraph each day of a continuing violation
 shall not be deemed a separate and distinct offense. The total period of
 a continuing violation, as well as every  distinct  violation  shall  be
 similarly  treated  as  a  separate and distinct offense for purposes of
 this paragraph; or
   [(b)] (II) the maximum forfeiture determined in accordance with subdi-
 vision three of this section.
   (B) ONE HUNDRED THOUSAND DOLLARS OR ONE ONE-HUNDREDTH OF  ONE  PERCENT
 OF THE ANNUAL INTRASTATE GROSS OPERATING REVENUE OF THE CORPORATION, NOT
 INCLUDING  TAXES  PAID TO AND REVENUES COLLECTED ON BEHALF OF GOVERNMENT
 ENTITIES, WHICHEVER IS GREATER, OF ANY PENALTY IMPOSED PURSUANT TO  THIS
 SUBDIVISION  SHALL  BE  DEPOSITED  IN THE TAX BASE STABILIZATION ACCOUNT
 ESTABLISHED PURSUANT TO SECTION NINETY-FIVE-K OF THE STATE FINANCE LAW.
   6. (A) Any officer of any combination  gas  and  electric  corporation
 determined by the commission to have violated the provisions of subdivi-
 sion  three, four, or five of this section, and who knowingly violates a
 provision of this chapter, regulation or an order adopted under authori-
 ty of this chapter so long as the same shall be in force shall forfeit a
 sum not to exceed one hundred TWENTY-FIVE thousand dollars  constituting
 a civil penalty for each and every offense and, in the case of a contin-
 uing  violation,  each  day  shall  be  deemed  a  separate and distinct
 offense.
   (B) TWENTY-FIVE THOUSAND DOLLARS OF ANY PENALTY  IMPOSED  PURSUANT  TO
 THIS  SUBDIVISION  SHALL  BE  DEPOSITED  IN  THE  TAX BASE STABILIZATION
 S. 9206                             6
 
 ACCOUNT ESTABLISHED PURSUANT  TO  SECTION  NINETY-FIVE-K  OF  THE  STATE
 FINANCE LAW.
   §  7. The opening paragraph of subdivision 1 of section 72-0303 of the
 environmental conservation law, as amended by section 1  of  part  Y  of
 chapter 58 of the laws of 2015, is amended to read as follows:
   Commencing  January  first, two thousand fifteen and every year there-
 after, all sources of regulated air contaminants identified pursuant  to
 subdivision  one  of section 19-0311 of this chapter shall submit to the
 department an annual base fee  of  [two]  THREE  thousand  five  hundred
 dollars.  This  base  fee shall be in addition to the fees listed below.
 Commencing January first, nineteen hundred ninety-four  and  every  year
 thereafter all sources of regulated air contaminants identified pursuant
 to  subdivision  one  of section 19-0311 of this chapter shall submit to
 the department an annual fee not to exceed the per  ton  fees  described
 below.  The per ton fee is assessed on each ton of emissions up to seven
 thousand tons annually of each regulated  air  contaminant  as  follows:
 [sixty] SEVENTY-FIVE dollars per ton for facilities with total emissions
 less  than one thousand tons annually; [seventy] EIGHTY-FIVE dollars per
 ton for facilities with total emissions of one thousand or more but less
 than two thousand tons annually; [eighty] NINETY-FIVE  dollars  per  ton
 for  facilities  with  total  emissions of two thousand or more but less
 than five thousand tons annually; and [ninety] ONE HUNDRED  TEN  dollars
 per  ton  for  facilities  with total emissions of five thousand or more
 tons annually. Such fee shall be sufficient to support an  appropriation
 approved by the legislature for the direct and indirect costs associated
 with the operating permit program established in section 19-0311 of this
 chapter.  Such  fee  shall be established by the department and shall be
 calculated by dividing the amount of the current year appropriation from
 the operating permit program account of the clean air fund by the  total
 tons  of emissions of regulated air contaminants that are subject to the
 operating permit program fees from  sources  subject  to  the  operating
 permit  program  pursuant to section 19-0311 of this chapter up to seven
 thousand tons annually of  each  regulated  air  contaminant  from  each
 source;  provided that, in making such calculation, the department shall
 adjust their calculation to account for any deficit or  surplus  in  the
 operating  permit  program  account  of  the  clean air fund established
 pursuant to section ninety-seven-oo of the state finance law;  any  loan
 repayment  from  the  mobile source account of the clean air fund estab-
 lished pursuant to section ninety-seven-oo of  the  state  finance  law;
 [and]  the  rate of collection by the department of the bills issued for
 the fee for the prior year;  AND  THAT  FIFTEEN  PERCENT  OF  SUCH  FEES
 COLLECTED  PURSUANT  TO  THIS  SUBDIVISION SHALL BE DEPOSITED IN THE TAX
 BASE STABILIZATION ACCOUNT ESTABLISHED PURSUANT TO SECTION NINETY-FIVE-K
 OF THE STATE FINANCE LAW.
   § 8. Subdivision i of section 72-0602 of the  environmental  conserva-
 tion law, as amended by section 3 of part Y of chapter 58 of the laws of
 2015, is amended to read as follows.
   i.  [$56,000.00] $66,000.00 for any power plant WHOSE NAMEPLATE IS FOR
 TWENTY-FIVE THOUSAND KILOWATTS OF GENERATING CAPACITY  OR  LESS  AND  AN
 ADDITIONAL  $1,000  FOR  EACH  THOUSAND KILOWATTS OF GENERATING CAPACITY
 OVER TWENTY-FIVE THOUSAND KILOWATTS. TEN THOUSAND DOLLARS PLUS ONE THOU-
 SAND DOLLARS FOR EACH THOUSAND KILOWATTS  OF  GENERATING  CAPACITY  OVER
 TWENTY-FIVE  THOUSAND  KILOWATTS  SHALL  BE  DEPOSITED  IN  THE TAX BASE
 STABILIZATION ACCOUNT ESTABLISHED PURSUANT TO SECTION  NINETY-FIVE-K  OF
 THE STATE FINANCE LAW;
   § 9. This act shall take effect immediately.