S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5248
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 7, 2023
                                ___________
 
 Introduced by M. of A. HUNTER, WALLACE, KELLES, LUPARDO -- 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 providing onsite child  daycare  facili-
   ties by 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 386 of  the  laws  of  2019,  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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04948-01-3
              

 A. 5248                             2
 
 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 PROJECT WILL PROVIDE ONSITE CHILD DAYCARE FACILITIES; the
 extent to which the proposed project will require the provision of addi-
 tional 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  of
 revenue for municipalities and school districts.
   § 2. Subdivision 1 of section 1963-a of the public authorities law, as
 amended  by  chapter  386  of  the  laws  of 2019, 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 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  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 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 PROJECT WILL PROVIDE ONSITE CHILD DAYCARE FACIL-
 ITIES; the extent  to  which  the  proposed  project  will  require  the
 provision  of  additional  services, including, but not limited to addi-
 tional 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  386  of  the  laws  of 2019, 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 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
 adopting  such policy shall consider such issues as: the extent to which
 A. 5248                             3
 
 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 PROJECT WILL PROVIDE ONSITE CHILD DAYCARE FACIL-
 ITIES;  the  extent  to  which  the  proposed  project  will require the
 provision of additional services, including, but not  limited  to  addi-
 tional  educational,  transportation,  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.
   § 4. This act shall take effect immediately.