Shown verbatim: the complete text as captured from the official source posted by the New York State Senate, fetched 2026-08-11. Nothing is edited or removed. Where this bill amends existing law, language marked for deletion in the official source appears here in brackets. The official bill page.
S T A T E O F N E W Y O R K
________________________________________________________________________
1098
2025-2026 Regular Sessions
I N A S S E M B L Y
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:
Section 1. Paragraph (a) of subdivision 4 of section 874 of the gener-
al municipal law, as amended by 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, 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 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, 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 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
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 gener-
ated 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 which the project will
utilize, to the fullest extent practicable and economically feasible,
resource conservation, energy efficiency, green technologies, and alter-
native and renewable energy measures; the extent to which the project
will provide onsite child [daycare facilities] CARE SERVICES OR OTHER-
WISE FACILITATE NEW CHILD CARE SERVICES; the extent to which the
proposed project will require the provision of additional 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 munici-
palities and school districts.
§ 2. Subdivision 1 of section 1963-a of the public authorities law, as
amended by 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, 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
facilities] CARE SERVICES OR OTHERWISE FACILITATE NEW CHILD CARE
SERVICES; 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.
A. 1098 3
§ 3. Subdivision 1 of section 2315 of the public authorities law, as
amended by 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, 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
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
facilities] CARE SERVICES OR OTHERWISE FACILITATE NEW CHILD CARE
SERVICES; 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. Section 4 of 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, is amended to read as follows:
§ 4. This act shall take effect [immediately] ON THE ONE HUNDRED
EIGHTIETH DAY AFTER IT SHALL HAVE BECOMES A LAW; provided, however, that
this act shall not apply to any project already submitted to and under
consideration by an agency prior to the effective date of this act.
§ 5. 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 bills numbers
S. 2498-A and A. 5248-A, takes effect.Every fact on this page links to its source, starting with the official bill record.