Requires businesses that make payments in lieu of taxes to provide agencies, local governments and school districts with notice of their intention to file for a change in assessment.
STATE OF NEW YORK
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944--A
2021-2022 Regular Sessions
IN ASSEMBLY(Prefiled)
January 6, 2021
___________
Introduced by M. of A. MAGNARELLI, J. RIVERA, ZEBROWSKI, LUPARDO,
CAHILL, GOTTFRIED, HUNTER, COOK, LAVINE, JONES, FAHY -- Multi-Spon-
sored by -- M. of A. DAVILA, ENGLEBRIGHT, THIELE -- read once and
referred to the Committee on Real Property Taxation -- recommitted to
the Committee on Real Property Taxation in accordance with Assembly
Rule 3, sec. 2 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to changes in
assessment for businesses that make payments in lieu of taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 561-a to read as follows:
3 § 561-a. Payments in lieu of taxes; change of assessment; notice.
4 Notwithstanding any other provision of law, any person, firm, partner-
5 ship, corporation, limited liability company or any other business enti-
6 ty which makes payments in lieu of taxes to any agency, county, town,
7 village, city or school district, shall, prior to filing with such agen-
8 cy, county, town, village, city or school district for a change of
9 assessment, notify such agency, county, town, village, city or school
10 district of such business entity's intention to file for such change.
11 Such notification of intention shall be made in writing and shall be
12 made at least forty-five days prior to such filing for change of assess-
13 ment.
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01750-02-2
