NY State Senate Bill 2023-S2498

Senate Bill S2498

2023-2024 Legislative Session

Relates to including providing onsite child daycare facilities by a project into a uniform tax exemption policy

download bill text pdf

Current Bill Status - On Floor Calendar

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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 06, 2024	1st report cal.889
Jan 03, 2024	referred to local government
Jan 20, 2023	referred to local government

Votes

- May 6, 2024 - Local Government Committee Vote
  S2498
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 6, 2024
      
      aye (7)
      
      Harckham
      
      Hinchey
      
      Martinez
      
      Rhoads
      
      Skoufis
      
      Thomas
      
      Weik

2023-S2498 (ACTIVE) - Details

See Assembly Version of this Bill:: A5248
Law Section:: General Municipal Law
Laws Affected:: Amd §874, Gen Muni L; amd §§1963-a & 2315, Pub Auth L
Versions Introduced in Other Legislative Sessions:: 2019-2020: A10005
2021-2022: S6660, A3224

2023-S2498 (ACTIVE) - Summary

Includes providing onsite child daycare facilities by a project into a uniform tax exemption policy.

2023-S2498 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2498

SPONSOR: MANNION
 
TITLE OF BILL:

An act to amend the general municipal law and the public authorities
law, in relation to including providing onsite child daycare facilities
by a project into a uniform tax exemption policy

 
PURPOSE:

The purpose of this bill is to allow for the consideration of the inclu-
sion of onsite day care facilities when evaluating PILOT projects for
the purpose of increasing the number of businesses with childcare
options for their employees.

 
SUMMARY OF PROVISIONS:

Section 1 of this bill would amend subdivision 4 of section 874 of the
general municipal law to allow for the consideration of onsite child
daycare facilities for PILOT programs.

Section 2 of this bill would amend subdivision 1 of section 1963-a to
allow for the consideration of onsite child daycare facilities for PILOT
programs.

Section 3 of this bill would amend subdivision 1 of section 2315 of the
public authorities law to allow for the consideration of onsite child
daycare facilities for PILOT programs.

Section 4 of this bill provides that the effective date shall take
effect immediately.

 
JUSTIFICATION:

Child day care is one of the most expensive necessities of becoming a
new parent if parents would like to remain in the workforce. For low-in-
come families, it is often cheaper to take years off from a career as
child care can come close to or exceed the income of a parent. Creating
incentives for new projects to include facilities for onsite child
daycare will contribute towards a greater availability for childcare
options and could possibly reduce the cost for many parents.

Parents should not have to sacrifice career progress because of the
prohibitive cost of childcare. This bill gives new parents with various
levels of income more options for balancing career and parental respon-
sibilities. More childcare options also allows for greater economic
growth as less parents will remove themselves from the workforce.

 
LEGISLATIVE HISTORY:

2021-22: S.6660 (Mannion) - Referred to Local Government.

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This act shall take effect immediately

2023-S2498 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2498
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2023
                                ___________
 
 Introduced  by  Sen. MANNION -- 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  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

 S. 2498                             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
 S. 2498                             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.

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