S T A T E O F N E W Y O R K
________________________________________________________________________
7747
2023-2024 Regular Sessions
I N A S S E M B L Y
June 6, 2023
___________
Introduced by M. of A. MAHER -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to requiring the
employment of local labor for certain real property tax exemptions
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 102 of the real property tax law is amended by
adding a new subdivision 9-c to read as follows:
9-C. "LOCAL LABOR" MEANS INDIVIDUALS WHO RESIDE WITHIN THE ECONOMIC
DEVELOPMENT REGION, CREATED PURSUANT TO SECTION TWO HUNDRED THIRTY OF
THE ECONOMIC DEVELOPMENT LAW, IN WHICH THE BUSINESS IS LOCATED.
§ 2. Subparagraphs 2 and 3 of paragraph (b) of subdivision 2 of
section 485-b of the real property tax law, as amended by chapter 305 of
the laws of 1994, are amended and a new subparagraph 4 is added to read
as follows:
(2) the cost of such construction, alteration, installation or
improvement exceeds the sum of ten thousand dollars or such greater
amount as may be specified by local law or resolution; [and]
(3) such construction, alteration, installation or improvement is
completed as may be evidenced by a certificate of occupancy or other
appropriate documentation as provided by the owner[.]; AND
(4) IT IS SHOWN THAT AT LEAST EIGHTY PERCENT OF THE APPLICANT'S WORK-
FORCE IS COMPRISED OF LOCAL LABOR, AS DEFINED IN SECTION ONE HUNDRED TWO
OF THIS CHAPTER. THE APPLICANT MAY REQUEST AN EXEMPTION ON A PARTICULAR
CONTRACT OR TRADE SCOPE FOR THE FOLLOWING REASONS:
(I) WARRANTY ISSUES:
(A) IN A CASE WHERE A SPECIALIZED MANUFACTURING WARRANTY IS REQUIRED
BY THE APPLICANT IN WHICH NO LOCAL LABOR CAN MANUFACTURE AN "ALL EQUAL"
PRODUCT; OR
(B) IN A CASE WHERE AN INSTALLATION WARRANTY IS REQUIRED BY THE APPLI-
CANT IN WHICH NO LOCAL LABOR CAN INSTALL AN "ALL EQUAL" PRODUCT;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11221-01-3
A. 7747 2
(II) SPECIALIZED CONSTRUCTION IS REQUIRED AND NO LOCAL CONTRACTORS OR
LOCAL CONSTRUCTION WORKERS HAVE THE REQUIRED SKILLS, CERTIFICATIONS OR
TRAINING TO PERFORM THE WORK;
(III) NO LOCAL LABOR IS AVAILABLE FOR THE PROJECT; OR
(IV) THE CONTRACTOR REQUIRES KEY OR CORE PERSONS SUCH AS SUPERVISORS,
FOREMAN OR "CONSTRUCTION WORKERS" HAVING SPECIAL SKILLS THAT ARE NOT
AVAILABLE IN THE "LOCAL LABOR" MARKET.
§ 3. The opening paragraph of subdivision 2 of section 487 of the real
property tax law is designated paragraph (a) and a new paragraph (b) is
added to read as follows:
(B) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS BY A SHOWING THAT SUCH
PROJECT EMPLOYS AT LEAST EIGHTY PERCENT LOCAL LABOR, AS DEFINED IN
SECTION ONE HUNDRED TWO OF THIS CHAPTER. THE APPLICANT MAY REQUEST AN
EXEMPTION ON A PARTICULAR CONTRACT OR TRADE SCOPE FOR THE FOLLOWING
REASONS:
(I) WARRANTY ISSUES:
(1) IN A CASE WHERE A SPECIALIZED MANUFACTURING WARRANTY IS REQUIRED
BY THE APPLICANT IN WHICH NO LOCAL LABOR CAN MANUFACTURE AN "ALL EQUAL"
PRODUCT; OR
(2) IN A CASE WHERE AN INSTALLATION WARRANTY IS REQUIRED BY THE APPLI-
CANT IN WHICH NO LOCAL LABOR CAN INSTALL AN "ALL EQUAL" PRODUCT;
(II) SPECIALIZED CONSTRUCTION IS REQUIRED AND NO LOCAL CONTRACTORS OR
LOCAL CONSTRUCTION WORKERS HAVE THE REQUIRED SKILLS, CERTIFICATIONS OR
TRAINING TO PERFORM THE WORK;
(III) NO LOCAL LABOR IS AVAILABLE FOR THE PROJECT; OR
(IV) THE CONTRACTOR REQUIRES KEY OR CORE PERSONS SUCH AS SUPERVISORS,
FOREMAN OR "CONSTRUCTION WORKERS" HAVING SPECIAL SKILLS THAT ARE NOT
AVAILABLE IN THE "LOCAL LABOR" MARKET.
§ 4. This act shall take effect immediately