Requires businesses that make payments in lieu of taxes to provide local governments and school districts with notice of their intention to file for a change in assessment.

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S1526-2013 Actions

• Feb 27, 2013: referred to real property taxation
• Feb 27, 2013: DELIVERED TO ASSEMBLY
• Feb 27, 2013: PASSED SENATE
• Feb 12, 2013: ADVANCED TO THIRD READING
• Feb 11, 2013: 2ND REPORT CAL.
• Feb 5, 2013: 1ST REPORT CAL.45
• Jan 9, 2013: REFERRED TO LOCAL GOVERNMENT

S1526-2013 Meetings

Local Government: Feb 5, 2013

S1526-2013 Calendars

Active List: Feb 27, 2013 , Floor Calendar: Feb 11, 2013 , Floor Calendar: Feb 12, 2013 , Floor Calendar: Feb 27, 2013

S1526-2013 Votes

S1526-2013 Memo

BILL NUMBER:S1526

TITLE OF BILL:
An act
to amend the real property tax law, in relation to changes in assessment
for businesses that make payments in lieu of taxes

PURPOSE: This bill requires businesses that make
payments in lieu of
taxes (PILOTs) to provide local governments and school districts with
notice of their intention to change assessment.

SUMMARY OF PROVISIONS: The real property tax law is
amended by adding
a new section 561 to require businesses that make payments in lieu of
taxes (PILOTS) to provide local governments and school districts with
notice of their intention to change assessment.

Such notification must be made in writing and must be made at least
thirty days prior to such filing for change of assessment.

JUSTIFICATION: Many businesses have been enticed to
areas through a
development program known as PILOT, payment in lieu of taxes. The
program exempts certain businesses from property taxes in exchange
for payments to the county, towns and school districts where they are
located. Some PILOT agreements have provisions that allow the
business to challenge property tax assessments and win a credit
against future payments if found to be a valid challenge.

A successful challenge would create a substantial reduction in revenue
to a locality and school district that relies on PILOT payments. The
potential impact to a school district or locality could be
devastating. Localities and school districts should be given the
courtesy of previous notice that the business is filing an assessment
challenge. Notification would allow for planning and budgeting
decisions to be made that would reflect a possible reduction in PILOT
payments.

LEGISLATIVE HISTORY: Passed Senate 2007-2008. S.602
of 2009/10. Passed Senate 2011-12 (S.950).

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately.

S1526-2013 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    1526

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
    when printed to be committed to the Committee on Local Government

  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:


    Section 1. The real property tax  law  is  amended  by  adding  a  new
  section 561 to read as follows:

    S  561.  PAYMENTS  IN  LIEU  OF  TAXES;  CHANGE OF ASSESSMENT; NOTICE.
  NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY PERSON,  FIRM,  PARTNER-
  SHIP, CORPORATION, LIMITED LIABILITY COMPANY OR ANY OTHER BUSINESS ENTI-
  TY  WHICH  MAKES PAYMENTS IN LIEU OF TAXES TO ANY COUNTY, TOWN, VILLAGE,
  CITY OR SCHOOL DISTRICT, SHALL, PRIOR TO FILING WITH SUCH COUNTY,  TOWN,
  VILLAGE, CITY OR SCHOOL DISTRICT FOR A CHANGE OF ASSESSMENT, NOTIFY SUCH
  COUNTY, TOWN, VILLAGE, CITY OR SCHOOL DISTRICT OF SUCH BUSINESS ENTITY'S
  INTENTION  TO FILE FOR SUCH CHANGE. SUCH NOTIFICATION OF INTENTION SHALL
  BE MADE IN WRITING AND SHALL BE MADE AT LEAST THIRTY DAYS PRIOR TO  SUCH
  FILING FOR CHANGE OF ASSESSMENT.
    S 2. This act shall take effect immediately.




   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD04508-01-3