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A01098 Summary:

A01098 Actions:

A01098 Committee Votes:

Committee:LOCAL GOVERNMENTS   Chair:Jones      
DATE:02/11/2025AYE/NAY:18/0  Action: Favorable refer to committee Rules        
Jones
Aye
Brown
Aye
Ramos
Excused
Friend
Aye
Woerner
Aye
Manktelow
Aye
Jacobson
Aye
Gallahan
Excused
Clark
Aye
Simpson
Aye
Conrad
Aye
Beephan
Aye
Rivera
Aye
Levenberg
Aye
Shimsky
Aye
Shrestha
Aye
Schiavoni
Aye
Wieder
Aye
Kassay
Aye
O'Pharrow
Aye

Committee:RULES   Chair:Glick      
DATE:02/11/2025AYE/NAY:24/3  Action: Favorable         
Heastie
Excused
Barclay
Aye
Pretlow
Aye
Hawley
Nay
Cook
Aye
Blankenbush
Aye
Glick
Aye
Ra
Aye
Dinowitz
Aye
Brabenec
Nay
Colton
Aye
Palmesano
Nay
Magnarelli
Aye
Reilly
Aye
Paulin
Aye
Smith
Aye
Peoples-Stokes
Aye
Jensen
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Braunstein
Aye
Davila
Aye
Hyndman
Excused
Rozic
Aye
Bronson
Excused
Hevesi
Aye
Hunter
Aye
Taylor
Aye
Cruz
Aye
Vanel
Excused

A01098 Floor Votes:

A01098 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A1098
 
SPONSOR: Hunter

 
TITLE OF BILL:
 
An act to amend the general municipal law and the public authorities
law, in relation to including providing onsite child care services or
facilitating new child care services by a project into a uniform tax
exemption policy; and to amend a chapter of the laws of 2024 amending
the general municipal law and the public authorities law relating to
including providing onsite child daycare facilities by a project into a
uniform tax exemption policy, as proposed in legislative bills numbers
S.  2498-A and A. 5248-A, in relation to the effectiveness thereof

 
PURPOSE OR GENERAL IDEA OF BILL:
 
This chapter amendment makes technical amendments to Chapter 646 of the
Laws of 2024.
 
 
SUMMARY OF PROVISIONS:
 
Section one amends section 874 of the Public Authorities Law as amended
by Chapter 646 of the Laws of 2024 to clarify that Industrial Develop-
ment Agencies (IDAs) shall consider the extent to which a project will
provide onsite childcare services or otherwise facilitate new childcare
services when developing their uniform tax exemption policy guidelines.
 
Sections two and three make the same amendments to the Troy Industrial
Development Authority and the Auburn Industrial Development Authority.
 
Section four amends the effective date of Chapter 609 of the Laws of
2024'to 180 days after the legislation became law.
 
Section five provides the effective date for the chapter amendment.
 
 
JUSTIFICATION:
 
Chapter 646 of the Laws of 2024 required IDAs to consider the extent to
which a project will provide onsite child daycare facilities when devel-
oping their uniform tax exemption, policies. This legislation provides
negotiated changes broadening the scope of that consideration to the
extent to which a project will provide onsite childcare services or
otherwise facilities new childcare services and delays the implementa-
tion.
 
 
PRIOR LEGISLATIVE HISTORY:
 
This is a new bill
 
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
 
No fiscal impact.
 
 
EFFECTIVE DATE:
This act shall take effect immediately; provided however, that sections
one, two and three of this act shall take effect on the same date and in
the same manner as a chapter of the laws of 2024 amending the general
municipal law and the public authorities law relating to including
providing onsite child daycare facilities by a project into a uniform
tax exemption policy, as proposed in legislative bill numbers S.2498-A
and A,5248-A, takes effect.

A01098 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1098
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                     January 8, 2025
                                       ___________
 
        Introduced by M. of A. HUNTER -- 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 care services  or
          facilitating  new  child care services by a project into a uniform tax
          exemption policy; and to amend a chapter of the laws of 2024  amending
          the  general  municipal law and the public authorities law relating to
          including providing onsite child daycare facilities by a project  into
          a  uniform  tax  exemption  policy,  as  proposed in legislative bills
          numbers S.  2498-A and A. 5248-A, in  relation  to  the  effectiveness
          thereof
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Paragraph (a) of subdivision 4 of section 874 of the gener-
     2  al municipal law, as amended by a chapter of the laws of  2024  amending
     3  the  general  municipal  law  and the public authorities law relating to
     4  including providing onsite child daycare facilities by a project into  a
     5  uniform  tax  exemption policy, as proposed in legislative bills numbers
     6  S.  2498-A and A. 5248-A, is amended to read as follows:
     7    (a) The agency shall establish a uniform tax  exemption  policy,  with
     8  input  from affected tax jurisdictions, which shall be applicable to the
     9  provision of financial assistance  pursuant  to  section  eight  hundred
    10  fifty-nine-a of this title and shall provide guidelines for the claiming
    11  of  real  property,  mortgage recording, and sales tax exemptions.  Such
    12  guidelines shall include, but not be limited to:  period  of  exemption;
    13  percentage  of  exemption; types of projects for which exemptions can be
    14  claimed; procedures for payments in lieu of taxes and instances in which
    15  real property appraisals are to be performed as a part of an application
    16  for tax exemption; in addition, agencies shall in adopting  such  policy
    17  consider  such  issues  as: the extent to which a project will create or
    18  retain permanent, private sector jobs; the estimated value  of  any  tax
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02806-01-5
        A. 1098                             2
 
     1  exemptions  to  be provided; whether affected tax jurisdictions shall be
     2  reimbursed by the project occupant if a project  does  not  fulfill  the
     3  purposes  for  which an exemption was provided; the impact of a proposed
     4  project  on  existing  and  proposed businesses and economic development
     5  projects in the vicinity; the amount of private sector investment gener-
     6  ated or likely to be generated by the proposed project; the demonstrated
     7  public support for the proposed project; the likelihood of accomplishing
     8  the proposed project in a timely fashion; the  effect  of  the  proposed
     9  project  upon  the  environment;  the  extent  to which the project will
    10  utilize, to the fullest extent practicable  and  economically  feasible,
    11  resource conservation, energy efficiency, green technologies, and alter-
    12  native  and  renewable  energy measures; the extent to which the project
    13  will provide onsite child [daycare facilities] care services  or  other-
    14  wise  facilitate  new  child  care  services;  the  extent  to which the
    15  proposed project will require  the  provision  of  additional  services,
    16  including,  but  not  limited to additional educational, transportation,
    17  police, emergency medical or fire services; and the extent to which  the
    18  proposed  project will provide additional sources of revenue for munici-
    19  palities and school districts.
    20    § 2. Subdivision 1 of section 1963-a of the public authorities law, as
    21  amended by a chapter of the laws of 2024 amending the general  municipal
    22  law  and  the  public  authorities  law  relating to including providing
    23  onsite child  daycare  facilities  by  a  project  into  a  uniform  tax
    24  exemption policy, as proposed in legislative bills numbers S. 2498-A and
    25  A. 5248-A, is amended to read as follows:
    26    1.  The authority shall establish a uniform tax exemption policy, with
    27  input from affected local taxing jurisdictions, which shall be  applica-
    28  ble  to  provisions of financial assistance pursuant to section nineteen
    29  hundred fifty-three-a of this title and shall provide guidelines for the
    30  claiming of real property, mortgage recording, and sales tax exemptions.
    31  Such guidelines  shall  include,  but  not  be  limited  to:  period  of
    32  exemption;   percentage  of  exemption;  types  of  projects  for  which
    33  exemptions can be claimed; procedures for payments in lieu of taxes  and
    34  instances  in  which  real  property appraisals are to be performed as a
    35  part of an application for tax exemption; in addition, the authority  in
    36  adopting  such policy shall consider such issues as: the extent to which
    37  a project will create or retain  permanent,  private  sector  jobs;  the
    38  estimated  value  of  any tax exemption to be provided; whether affected
    39  tax jurisdictions should be reimbursed by  the  project  occupant  if  a
    40  project  does  not  fulfill  the  purposes  for  which  an exemption was
    41  provided; the impact of a proposed  project  on  existing  and  proposed
    42  businesses and economic development projects in the vicinity; the amount
    43  of  private sector investment generated or likely to be generated by the
    44  proposed project; the  demonstrated  public  support  for  the  proposed
    45  project; the likelihood of accomplishing the proposed project in a time-
    46  ly fashion; the effect of the proposed project upon the environment; the
    47  extent  to which the project will utilize, to the fullest extent practi-
    48  cable and economically feasible, resource conservation, energy efficien-
    49  cy, green technologies, and alternative and renewable  energy  measures;
    50  the  extent  to  which  the  project  will provide onsite child [daycare
    51  facilities]  care  services  or  otherwise  facilitate  new  child  care
    52  services;  the  extent  to  which  the proposed project will require the
    53  provision of additional services, including, but not  limited  to  addi-
    54  tional  educational,  transportation,  police, emergency medical or fire
    55  services; and the extent to which  the  proposed  project  will  provide
    56  additional sources or revenue for municipalities and school districts.
        A. 1098                             3
 
     1    §  3.  Subdivision 1 of section 2315 of the public authorities law, as
     2  amended by a chapter of the laws of 2024 amending the general  municipal
     3  law  and  the  public  authorities  law  relating to including providing
     4  onsite child  daycare  facilities  by  a  project  into  a  uniform  tax
     5  exemption policy, as proposed in legislative bills numbers S. 2498-A and
     6  A. 5248-A, is amended to read as follows:
     7    1.  The authority shall establish a uniform tax exemption policy, with
     8  input from affected local taxing jurisdictions, which shall be  applica-
     9  ble  to  provisions  of financial assistance pursuant to section twenty-
    10  three hundred seven of this title and shall provide guidelines  for  the
    11  claiming of real property, mortgage recording, and sales tax exemptions.
    12  Such  guidelines  shall  include,  but  not  be  limited  to:  period of
    13  exemption;  percentage  of  exemption;  types  of  projects  for   which
    14  exemptions  may be claimed; procedures for payments in lieu of taxes and
    15  instances in which real property appraisals are to  be  performed  as  a
    16  part  of an application for tax exemption; in addition, the authority in
    17  adopting such policy shall consider such issues as: the extent to  which
    18  a  project  will  create  or  retain permanent, private sector jobs; the
    19  estimated value of any tax exemption to be  provided;  whether  affected
    20  tax  jurisdictions  should  be  reimbursed  by the project occupant if a
    21  project does not  fulfill  the  purposes  for  which  an  exemption  was
    22  provided;  the  impact  of  a  proposed project on existing and proposed
    23  businesses and economic development projects in the vicinity; the amount
    24  of private sector investment generated or likely to be generated by  the
    25  proposed  project;  the  demonstrated  public  support  for the proposed
    26  project; the likelihood of accomplishing the proposed project in a time-
    27  ly fashion; the effect of the proposed project upon the environment; the
    28  extent to which the project will utilize, to the fullest extent  practi-
    29  cable and economically feasible, resource conservation, energy efficien-
    30  cy,  green  technologies, and alternative and renewable energy measures;
    31  the extent to which the  project  will  provide  onsite  child  [daycare
    32  facilities]  care  services  or  otherwise  facilitate  new  child  care
    33  services; the extent to which the  proposed  project  will  require  the
    34  provision  of  additional  services, including, but not limited to addi-
    35  tional educational, transportation, police, emergency  medical  or  fire
    36  services;  and  the  extent  to  which the proposed project will provide
    37  additional sources of revenue for municipalities and school districts.
    38    § 4. Section 4 of a chapter of the laws of 2024 amending  the  general
    39  municipal  law  and  the  public  authorities  law relating to including
    40  providing onsite child daycare facilities by a project  into  a  uniform
    41  tax exemption policy, as proposed in legislative bills numbers S. 2498-A
    42  and A. 5248-A, is amended to read as follows:
    43    §  4.  This  act  shall  take  effect [immediately] on the one hundred
    44  eightieth day after it shall have becomes a law; provided, however, that
    45  this act shall not apply to any project already submitted to  and  under
    46  consideration by an agency prior to the effective date of this act.
    47    §  5.  This act shall take effect immediately; provided, however, that
    48  sections one, two and three of this act shall take effect  on  the  same
    49  date  and  in  the same manner as a chapter of the laws of 2024 amending
    50  the general municipal law and the public  authorities  law  relating  to
    51  including  providing onsite child daycare facilities by a project into a
    52  uniform tax exemption policy, as proposed in legislative  bills  numbers
    53  S.  2498-A and A. 5248-A, takes effect.

A01098 LFIN:

 
NO LFIN

A01098 Chamber Video/Transcript: