N.Y. ELN Law § 5-210 — New York Code / Act ELN / Article 5 / Title 2 / Section 5-210
Registration and enrollment and change of enrollment upon application
Status: in_force

§ 5-210. Registration and enrollment and change of enrollment upon\napplication. 1. In addition to local registration and veterans' absentee\nregistration as provided in this chapter, any qualified person may apply\npersonally for registration and enrollment, change of enrollment by mail\nor by appearing at the board of elections on any day, except a day of\nelection, during the hours that such board of elections is open for\nbusiness.\n  2. (a) Application forms for use pursuant to this section shall be\nfurnished by a county board of elections to any person requesting such\nform. Application forms sent outside of the United States to a country\nother than Canada or Mexico, shall be sent airmail. Each county board of\nelections shall also cause such application forms to be as widely and\nfreely distributed as possible.\n  (b) The board of elections shall mail an application for registration\nby mail and information on how the person may re-register to each person\nfor whom it receives notice pursuant to the provisions of subdivision\nfour of section 5-402 of this article that such person has moved into\nsuch city or county unless such person is already registered from the\naddress listed in such notice.\n  3. Completed application forms, when received by any board of\nelections and, with respect to application forms promulgated by the\nfederal election commission, when received by the state board of\nelections, or showing a dated cancellation mark of the United States\nPostal Service or contained in an envelope showing such a dated\ncancellation mark which is not later than the fifteenth day before the\nnext ensuing primary, general or special election, and received no later\nthan the tenth day before such election, or delivered in person to such\nboard of elections not later than the tenth day before such election,\nshall entitle the applicant to vote in such election and to have the\napplicant's vote canvassed in accordance with this chapter, if the\napplicant is otherwise qualified, provided, however, such applicant\nshall not vote on a voting machine until their identity is verified. Any\nboard of elections receiving an application form from a person who does\nnot reside in its jurisdiction but who does reside elsewhere in the\nstate of New York, shall electronically forward such application form to\nthe proper board of elections on the same day it is received. Each board\nof elections shall make an entry on each such form of the date it is\nreceived by such board.\n  4. Any qualified person who has been honorably discharged from the\nmilitary after the twenty-fifth day before a general election, or who\nhas a qualifying condition, as defined in section one of the veterans'\nservices law, and has received a discharge other than bad conduct or\ndishonorable from the military after the twenty-fifth day before a\ngeneral election, or who is a discharged LGBT veteran, as defined in\nsection one of the veterans' services law, and has received a discharge\nother than bad conduct or dishonorable from the military after the\ntwenty-fifth day before a general election, or who has become a\nnaturalized citizen after the twenty-fifth day before a general election\nmay personally register at the board of elections in the county of their\nresidence and vote in the general election held at least ten days after\nsuch registration.\n  5. Statewide application forms shall be designed by the state board of\nelections, which shall conform to the requirements for the national\nvoter registration form in the rules and regulations promulgated by the\nfederal election commission and the federal Help America Vote Act, and\nshall elicit the information required for the registration poll record.\nThe form shall include such other information as the state board of\nelections may reasonably require to enable the board of elections to\nassess the eligibility of the applicant and to administer voter\nregistration and other parts of the election process and shall also\ninclude the following information:\n  (a) Notice that those voters currently registered do not need to\nreregister unless they have moved outside of the city or county in which\nthey were registered.\n  (b) Instructions on how to fill out and submit the form and that the\nform must be received by any county board of elections at least ten days\nprior to the election at which the applicant may vote, and if mailed,\nmust be postmarked at least fifteen days prior to the election at which\nthe applicant may vote.\n  (c) Notice that registration and enrollment is not complete until the\nform is received by the appropriate county board of elections.\n  (d) Notice of a voter's right to register locally.\n  (e) A warning that it is a crime to procure a false registration or to\nfurnish false information to the board of elections.\n  (f) Notice that political party enrollment is optional but that, in\norder to vote in a primary election of a political party, a voter must\nenroll in that political party, unless state party rules allow\notherwise.\n  (g) Notice that the applicant must be a citizen of the United States,\nis at least sixteen years old when they submit an application to\nregister to vote which will be effective for elections occurring on or\nafter the applicant turns eighteen years of age and a resident of the\ncounty or city to which application is made.\n  (h) Notice that a voter notification form will be mailed to each\napplicant whose completed form is received.\n  (i) The telephone number of the county board of elections and a toll\nfree number at the state board of elections that can be called for\nanswers to registration questions.\n  (j) A space for the applicant to indicate whether or not the voter is\nwilling to serve on election day for a board of elections as an election\ninspector, poll clerk, interpreter or in other capacities.\n  (k) The form shall also include space for the following information,\nwhich must be contained on the inside of the form after it is folded for\nmailing:\n  (i) A space for the applicant to indicate whether or not they have\never voted or registered to vote before and, if so, the approximate year\nin which such applicant last voted or registered and their name and\naddress at the time.\n  (ii) The name and residence address of the applicant including the zip\ncode and apartment number, if any.\n  (iii) A space for the furnishing of an e-mail address, the furnishing\nof which shall be optional, together with a notice stating that if an\ne-mail address is furnished, all notices and communications otherwise\nrequired to be sent by the state board of elections to the voter by\npostal mail shall be sent by e-mail in addition to postal mail. County\nboards of elections and the board of elections of the city of New York\nshall have the option of sending notices and communications otherwise\nrequired to be sent to the voter by postal mail by e-mail in addition to\npostal mail if the voter furnishes an email address.\n  (iv) The date of birth of the applicant.\n  (v) A space for the applicant to indicate their driver's license or\ndepartment of motor vehicles non-driver photo ID number or the last four\ndigits of their social security number or, if the applicant does not\nhave either such number, a space for the applicant to indicate they do\nnot have either.\n  (vi) A space for the applicant to indicate whether or not they are a\ncitizen of the United States and the statement "If you checked "no" in\nresponse to this question, do not complete this form."\n  (vii) A space for the applicant to answer the question "Will you be 18\nyears of age on or before election day?" and the statement "If you\nchecked "no" in response to this question, do not complete this form\nunless you will be 18 by the end of the year."\n  (viii) A statement informing the applicant that if the form is\nsubmitted by mail and the applicant is registering for the first time,\ncertain information or documents must be submitted with the mail-in\nregistration form in order to avoid additional identification\nrequirements upon voting for the first time. Such information and\ndocuments are:\n  (A) a driver's license or department of motor vehicles non-driver\nphoto ID number; or\n  (B) the last four digits of the individual's social security number;\nor\n  (C) a copy of a current and valid photo identification; or\n  (D) a copy of a current utility bill, bank statement, government\ncheck, paycheck or other government document that shows the name and\naddress of the voter.\n  (ix) The gender of the applicant (optional).\n  (x) A space for the applicant to indicate their choice of party\nenrollment, with a clear alternative provided for the applicant to\ndecline to affiliate with any party.\n  (xi) The telephone number of the applicant (optional).\n  (xii) A place for the applicant to execute the form on a line which is\nclearly labeled "signature of applicant" preceded by the following\nspecific form of affirmation:\n  AFFIDAVIT: I swear or affirm that:\n     * I am a citizen of the United States.\n     * I will have lived in the county, city, or village for at least 30\n       days before the election.\n     * I meet all the requirements to register to vote in New York\n       State.\n     * This is my signature or mark on the line below.\n     * All the information contained on this application is true. I\n       understand that if it is not true I can be convicted and fined up\n       to $5,000 and/or jailed for up to four years.\nwhich form of affirmation shall be followed by a space for the date and\nthe aforementioned line for the applicant's signature.\n  (xiii) A space for the applicant to register in the New York state\ndonate life registry for organ and tissue donations established pursuant\nto section forty-three hundred ten of the public health law.\n  (l) The mail voter registration application form developed by the\nfederal election commission pursuant to the provisions of section nine\nof the National Voter Registration Act of 1993 42 USC 1973gg-7 shall be\ndeemed to meet the requirements of this section. Any application for\nregistration received on such an application form shall be accepted if\nthe applicant is otherwise eligible to register to vote pursuant to the\nprovisions of this article. A voter whose registration is accepted\npursuant to the provisions of this paragraph shall be permitted to\nfurnish an e-mail address to the board of elections, which furnishing\nshall carry the same notice and have the same effect as provided by\nsubparagraph (iii) of paragraph (k) of this subdivision.\n  (m) The form of affidavit prescribed by the state board of elections\nfor requests for affidavit ballot pursuant to subdivision three of\nsection 8-302 of this chapter shall be deemed to meet the requirements\nof this section. Any application for registration received on the form\nof affidavit shall be accepted if the applicant is otherwise eligible to\nregister to vote pursuant to the provisions of this article, however the\nfailure to complete the voter registration application appearing on such\naffidavit envelope shall not otherwise invalidate the affidavit ballot.\n  6. A person who willfully makes a material false statement in any\napplication for registration and enrollment and/or transfer of\nregistration and enrollment or special enrollment by mail, or who\nknowingly makes a false affirmation, or who offers or attempts to offer\nany application for registration and enrollment or transfer of\nregistration and enrollment or special enrollment knowing that the\napplicant is not qualified to register or enroll, or transfer their\nregistration and enrollment or to specially enroll, shall be guilty of a\nclass E felony.\n  7. Each county board of elections shall deliver a sufficient number of\nsuch uniform statewide application forms to each local post office\nwithin its county and keep such post office so supplied, with the\nrequest that the postmaster thereof make them available to the public\nfor its use in participating in the electoral process.\n  8. Upon its receipt by the county board of elections, each application\nform shall be reviewed and examined by such board. If the application\nshall contain substantially all the required information indicating that\nthe applicant is legally qualified to register and/or enroll as stated\nin their application, the county board of elections shall transfer all\ninformation on such application to the appropriate registration records.\nIf requested by any member of the board, the application form of any\nvoter, or group of voters, must be reviewed and examined by two such\nboard members or two employees of the board representing different\npolitical parties. Such members or employees shall place their initials\nor other identifying information on the registration poll record of such\nvoter or on a computer generated list of such registrations. Such lists\nshall be preserved in the same manner, and for the same time, as such\nregistration poll records. If the application indicates that the voter\ndoes not have a driver's license or department of motor vehicles\nnon-driver photo ID number or a social security number, the state board\nof elections shall, upon the transmission of voter information to the\nstatewide voter registration list as required by section 5-614 of this\narticle, assign such voter a unique identifier.\n  9. The county board of elections shall, as soon as practicable and in\nany event, not later than seven days after receipt by it of the\napplication, verify the identity of the applicant. In order to do so,\nthe county board of elections shall utilize the information provided in\nthe application and shall attempt to verify such information with the\ninformation provided by the department of motor vehicles, social\nsecurity administration and any other lawful available information\nsource. If the county board of elections is unable to verify the\nidentity of the applicant within seven days of the receipt of the\napplication, it shall immediately take steps to confirm that the\ninformation provided by the applicant was accurately utilized by such\ncounty board of elections, was accurately verified with other\ninformation sources and that no data entry error, or other similar type\nof error, occurred. Following completion of the preceding steps, the\ncounty board of elections shall mail (a) a notice of its approval, (b) a\nnotice of its approval which includes an indication that such board has\nnot yet been able to verify the identity of the applicant and a request\nfor more information so that such verification may be completed, or (c)\na notice of its rejection of the application to the applicant in a form\napproved by the state board of elections. Notices of approval, notices\nof approval with requests for more information or notices of rejection\nshall be sent by nonforwardable first class or return postage guaranteed\nmail on which is endorsed such language designated by the state board of\nelections to ensure postal authorities do not forward such mail but\nreturn it to the board of elections with forwarding information, when it\ncannot be delivered as addressed and which contains a request that any\nsuch mail received for persons not residing at the address be dropped\nback in the mail. The voter's registration and enrollment shall be\ncomplete upon receipt of the application by the appropriate county board\nof elections. The failure of a county board of elections to verify an\napplicant's identity shall not be the basis for the rejection of a\nvoter's application, provided, however, that such verification failure\nshall be the basis for requiring county board of elections to take the\nadditional verification steps provided by this chapter. The notice shall\nalso advise the registrant of the date when their registration and\nenrollment is effective, of the date and the hours of the next regularly\nscheduled primary or general election in which such registrant will be\neligible to vote, of the location of the polling place of the election\ndistrict in which such registrant is or will be a qualified voter,\nwhether such polling place is accessible to physically handicapped\nvoters, an indication that any registered voter may vote early by mail\nand information on how to obtain an early mail ballot, that physically\nhandicapped voters or voters who are ill or voters who will be out of\nthe city or county on the day of the primary or general election, may\nobtain an absentee ballot and the phone number to call for absentee\nballot applications, the phone numbers to call for location of polling\nplaces, to obtain registration forms and the phone number to call to\nindicate that the voter is willing to serve on election day as an\ninspector, poll clerk or interpreter. The notice of approval, notice of\napproval with request for more information or notice of rejection shall\nalso advise the applicant to notify the board of elections if there is\nany inaccuracy. The form of such mail notification shall be prescribed\nby the state board of elections and shall contain such other information\nand instructions as it may reasonably require to carry out the purposes\nof this section. The request for more information shall inform the voter\nthat "THE FAILURE TO CONTACT THE BOARD OF ELECTIONS AND CORRECT ANY\nINACCURACIES IN THE APPLICATION OR PROVIDE REQUESTED ADDITIONAL\nINFORMATION MAY RESULT IN A REQUEST FOR IDENTIFICATION AT THE POLLS IN\nORDER TO CAST A VOTE ON A VOTING MACHINE." If such notice is returned\nundelivered without a new address, the board shall forthwith send such\napplicant a confirmation notice pursuant to the provisions of section\n5-712 of this article and place such applicant in inactive status. The\nstate board of elections shall prepare uniform notices by this section\nas provided for in subdivision eight of section 3-102 of this chapter.\n  10. If the board of elections has been unable to verify the identity\nof the applicant within forty-five days of the application, the board\nshall mail a second request for more information to the applicant. This\nnotice shall inform the voter that "THE FAILURE TO CONTACT THE BOARD OF\nELECTIONS AND CORRECT ANY INACCURACIES IN THE APPLICATION OR PROVIDE\nREQUESTED ADDITIONAL INFORMATION MAY RESULT IN A REQUEST FOR\nIDENTIFICATION AT THE POLLS IN ORDER TO CAST A VOTE ON A VOTING\nMACHINE." If the board of elections remains unable to verify the\nidentity of the voter it shall so indicate with a notation next to the\nvoter's name in the registration list. Such a voter may provide\ninformation to assist the county board to verify their identity at any\ntime and such notation shall be removed by the board of elections upon\nsuch verification.\n  11. If the county board of elections suspects or believes that for any\nreason the applicant is not entitled to registration and enrollment, it\nshall make inquiry in reference thereto. If the board of elections shall\nfind that the applicant is not qualified to register and enroll, the\napplication shall be rejected and the applicant notified of such\nrejection and the reason therefor, no later than seven days before the\nday of the first primary or general election occurring at least ten days\nafter the filing of the application.\n  12. Whenever the county board of elections is not satisfied from an\nexamination of an application for registration and enrollment, or after\nits initial inquiry, that the applicant is entitled to such registration\nor enrollment, it may order an investigation through any officer or\nemployee of the state or county board of elections, police officer,\nsheriff or deputy sheriff.\n  13. An affidavit or a signed statement by any officer or employee of\nthe state or county board of elections or any police officer, sheriff or\ndeputy sheriff, that such person visited the premises claimed by the\napplicant as their residence and interrogated an incarcerated\nindividual, house-dweller, keeper, caretaker, owner, proprietor or\nlandlord thereof or therein as to such applicant's residence therein or\nthereat, and that they were informed by one or more such persons, naming\nthem, that they knew the persons residing upon such premises and that\nthe applicant did not reside upon such premises as set forth in their\napplication, shall be sufficient authority for a determination by the\nboard that the applicant is not entitled to registration or enrollment;\nbut this provision shall not preclude the board from making such other\ndetermination, as the result of other inquiry, as it may deem\nappropriate.\n  14. Notwithstanding the entry by the county board of elections on the\nregistration poll record of the information contained on an application\nform prescribed by this section, such entry shall not preclude the\ncounty board of elections from subsequently rejecting the application if\nit is not satisfied that the applicant is entitled to register and\nenroll as provided by this section, provided that the applicant is\nnotified of such rejection and reasons therefor no later than seven days\nbefore the day of the first primary or general election occurring at\nleast ten days after the filing of such application form.\n  15. a. The county board of elections shall keep a record of\napplications for registration as they are received and at least once\neach month, shall, upon request of the chairman of a political party in\nthe county, give such chairman a complete list of the persons whose\napplications were approved together with their addresses and telephone\nnumbers, and their election and assembly districts or wards, if any.\n  b. Not more than four times a year, on dates determined by the state\nboard of elections, the county board of elections shall send to the\nchairman of each political party in the county a complete list of the\npersons whose applications were approved together with their addresses,\ntheir election and assembly districts or wards, if any, their party\nenrollments and an indication of whether such persons are eligible to\nvote in the primary elections to be held in that calendar year. Not more\nthan twice a year, in even numbered years, on dates determined by the\nstate board of elections, the county board of elections shall send a\ncopy of such list to the state board of elections. In counties of over\none hundred thousand population, each such list shall be, and in other\ncounties each such list may be, cumulative and include the names of all\nsuch persons whose names do not appear in the annual enrollment lists\nlast published by such board of elections, together with an indication\nof which such names did not appear on the previous list. Such lists may\nalso include the names of those persons whose names do appear in the\nannual enrollment lists. Such lists shall be arranged in the same manner\nas the annual enrollment lists. Additional copies of such lists shall be\navailable to the public at a charge not exceeding the cost of\npublication or reproduction.\n
N.Y. GMU Law § 906 — New York Code / Act GMU / Article 18-A / Title 2 / Section 906
County of Sullivan industrial development agency
Status: in_force

§ 906. County of Sullivan industrial development agency. For the\nbenefit of the county of Sullivan and the inhabitants thereof, an\nindustrial development agency, to be known as the county of Sullivan\nindustrial development agency, is hereby established for the\naccomplishment of any or all of the purposes specified in title one of\narticle eighteen-A of this chapter. It shall constitute a body corporate\nand politic, and be perpetual in duration. It shall have the powers and\nduties now or hereafter conferred by title one of article eighteen-A of\nthis chapter upon industrial development agencies. It shall be organized\nin a manner prescribed by and be subject to the provisions of title one\nof article eighteen-A of this chapter. Its members shall be appointed by\nthe governing body of the county of Sullivan. The agency, its members,\nofficers and employees, and its operations and activities shall in all\nrespects be governed by the provisions of title one of article\neighteen-A of this chapter provided, however, that notwithstanding the\nprovisions of subdivision two of section eight hundred fifty-six of this\nchapter requiring a municipal industrial development agency to consist\nof no more than seven members, the Sullivan county legislature is hereby\nauthorized to appoint nine members to the county of Sullivan industrial\ndevelopment agency.\n
N.Y. RPT Law § 477-A — New York Code / Act RPT / Article 4 / Title 2 / Section 477-A
Tax exemption for air pollution control facilities
Status: in_force

§ 477-a. Tax exemption for air pollution control facilities. 1. Air\npollution control facilities which were constructed or reconstructed in\norder to comply with the provisions of the environmental conservation\nlaw and codes, rules, regulations, permits or orders issued pursuant\nthereto shall be exempt from taxation and special ad valorem levies to\nthe extent of any increase in value thereof by reason of such\nconstruction or reconstruction.\n  2. Such air pollution control facilities shall not be entitled to any\nexemption from taxation unless such facilities have been certified by\nthe commissioner of environmental conservation or his designated\nrepresentative, pursuant to section 19-0307 of the environmental\nconservation law, as complying with applicable provisions of the\nenvironmental conservation law and codes, rules, regulations, permits or\norders issued pursuant thereto.\n  3. Such exemption shall be applicable only to air pollution control\nfacilities which were constructed or reconstructed subsequent to\nSeptember one, nineteen hundred seventy-four and such exemption from\ntaxation shall be effective as of the first taxable status date\noccurring subsequent to the approval of the application for exemption by\nthe assessor of the appropriate city, town, village or county,\nproviding, however, that nothing herein shall affect the validity or\napplication of any local law adopted by a county, city, town or village\nor a resolution of a school district granting an exemption pursuant to\nthe provisions of chapter nine hundred two of the laws of nineteen\nhundred sixty-six.\n  4. Such exemption from taxation shall be granted only upon an\napplication made by the owner of such facility on a form prescribed by\nthe commissioner. The applicant shall furnish such information as the\ncommissioner shall require. Such application shall be filed with the\nassessor of the city, town, village or county having the power to assess\nproperty for taxation on or before the appropriate taxable status date\nof such city, town, village or county.\n  5. If the assessor is satisfied that the applicant is entitled to an\nexemption pursuant to this section, he shall approve the application and\nsuch air pollution control facilities shall forthwith be exempt from\ntaxation and special ad valorem levies as herein provided.\n  6. The assessed value of any exemption granted pursuant to the\nauthority granted by this section shall be entered by the assessor on\nthe assessment roll with the taxable property, with the amount of the\nexemption shown in a separate column.\n  7. The term "air pollution control facilities" shall mean facilities\nwhich remove, reduce, or render less noxious air contaminants emitted\nfrom air contamination sources (as the terms "air contaminant" and "air\ncontamination source" are defined in section 19-0107 of the\nenvironmental conservation law) from a point immediately preceding the\npoint of such removal, reduction, or rendering to the point of discharge\nof air, meeting emission standards as established by the department of\nenvironmental conservation, but excluding such facilities installed for\nthe primary purpose of salvaging materials which are usable in the\nmanufacturing process or are marketable and excluding those facilities\nwhich rely for their efficacy on dilution, dispersion or assimilation of\nair contaminants in the ambient air after emission. Such term shall\nfurther include flue gas desulfurization equipment and attendant sludge\ndisposal facilities, fluidized bed boilers, precombustion coal cleaning\nfacilities or other facilities that conform with this subdivision and\nwhich comply with the provisions of the state acid deposition control\nact set forth in title nine of article nineteen of the environmental\nconservation law.\n
N.Y. RPT Law § 489-BBBBBB — New York Code / Act RPT / Article 4 / Title 2-F / Section 489-BBBBBB
Power to enact local law; industrial and commercial real property tax abatement
Status: in_force

§ 489-bbbbbb. Power to enact local law; industrial and commercial real\nproperty tax abatement. 1. Authority to enact local law. Any city having\na population of one million or more, acting through its local\nlegislative body, is authorized and empowered to determine that\nincentives in the form of abatement of real property taxes are necessary\nto encourage industrial and commercial development in such city and to\nenact a local law providing that such benefits shall be provided in the\nmanner set forth in this title.\n  2. Amount of abatement base. (a) Calculation of abatement base. Except\nas provided in paragraph (e) of subdivision three of this section, the\nabatement base used to determine the amount of the abatement provided\nunder this title shall be the amount by which the post-completion tax on\na building or structure exceeds one hundred fifteen percent of the\ninitial tax levied on a building or structure.\n  (b) Initial tax on building or structure. (i) Determination of initial\ntax. The initial tax shall be determined by multiplying the final\ntaxable assessed value, without regard to any exemptions, shown on the\nassessment roll with a taxable status date immediately preceding the\nissuance of the first building permit by the initial tax rate. For\npurposes of this subdivision, the initial tax rate shall be the final\ntax rate applicable to the assessment roll with a taxable status date\nimmediately preceding the issuance of the first building permit. If no\npermit was required, the initial tax and the initial tax rate shall be\ndetermined based on the assessment roll with a taxable status date\nimmediately preceding the commencement of construction.\n  (ii) Effect of tax lot apportionment or merger. For a property as to\nwhich an applicant has applied for benefits pursuant to this title, if\nsuch property is apportioned or merged and such apportionment or merger\nis not reflected in the assessment roll described in subparagraph (i) of\nthis paragraph, the initial tax for the newly created tax lot or lots\nshall be based on the initial tax of the lot or lots from which they\nhave been created, which shall be apportioned among the newly created\ntax lot or lots in the manner established by the department for purposes\nof assessed valuation of real property.\n  (c) Post-completion tax on building or structure. For purposes of\ncalculating the abatement base only, the post-completion tax is\ndetermined by multiplying the initial tax rate by the final taxable\nassessed value, without regard to any exemptions, that would be shown on\nthe assessment roll but for the abatement, on the assessment roll with a\ntaxable status date immediately following the earlier of:\n  (i) completion of construction; or\n  (ii) four years from the date of issuance of the first building\npermit, or if no permit was required, the commencement of construction.\n  (d) (i) If the taxable assessed value is later reduced by a court\norder or application to the tax commission, then the initial tax or the\npost-completion tax shall be the tax as reduced.\n  (ii) The taxable assessed value used for the calculations in this\nsubdivision shall be the lower of the actual and transitional value as\nprovided in subdivision three of section eighteen hundred five of this\nchapter.\n  (e) Mixed-use property. For a mixed-use property, the initial tax and\npost-completion tax shall be apportioned between the residential and\nnonresidential portions. The department may promulgate rules to\ndetermine the method of apportionment.\n  (f) Initial taxes not to be reduced by abatement. Except as provided\nin paragraph (e) of subdivision three of this section, the abatement\nprovided under this title shall not be applicable in any year of the\nbenefit period to the initial tax or to the tax on the portion of the\nassessment attributable to land. Additionally, the abatement shall not\nresult in any credit or refund of real property taxes.\n  3. Industrial and commercial abatements. (a) Abatement for commercial\nconstruction work. Upon approval by the department of a final\napplication for benefits, an applicant who has performed commercial\nconstruction work outside of a special commercial abatement area, as\ndesignated pursuant to subdivision two of section four hundred\neighty-nine-gggggg of this title, or a renovation area, as defined by\nsubdivision three of section four hundred eighty-nine-gggggg of this\ntitle, shall be eligible for an abatement of real property taxes, as\nfollows:\n  (i) Amount of abatement. The first year of the abatement shall be the\ntax year with the first taxable status date that follows the sooner of\n(A) completion of construction; or (B) four years from the date the\nfirst building permit was issued, or if no permit was required, the\ncommencement of construction. For years one through eleven, the\nabatement shall be the amount of the abatement base. For years twelve\nthrough fifteen, the abatement shall decrease by twenty percent each\nyear. The following table illustrates the abatement computation:\nTax year during benefit period:        Amount of abatement:\n  Years 1 through 11                  100% of abatement base\n       12                              80% of abatement base\n       13                              60% of abatement base\n       14                              40% of abatement base\n       15                              20% of abatement base\n  (ii) Minimum required expenditure. For commercial construction work,\nthe minimum required expenditure is thirty percent of the property's\ntaxable assessed value in the tax year with a taxable status date\nimmediately preceding the issuance of the first building permit, or if\nno permit was required, the commencement of construction. Expenditures\nfor residential construction work or construction work on portions of\nproperty to be used for restricted activities shall not be included in\nthe minimum required expenditure.\n  (b) Abatement for industrial construction work or commercial\nconstruction work in special commercial abatement areas on buildings\nwhere not more than ten percent of the building or structure is used for\nretail purposes. Upon approval by the department of a final application\nfor benefits, an applicant who has performed industrial construction\nwork in any area, where not more than ten percent of the building or\nstructure on which such work has been performed is used for retail\npurposes, or commercial construction work in a special commercial\nabatement area, as designated pursuant to subdivision two of section\nfour hundred eighty-nine-gggggg of this title, where not more than ten\npercent of the building or structure on which such work has been\nperformed is used for retail purposes, shall be eligible for an\nabatement of real property taxes, as follows:\n  (i) Amount of abatement. The first year of the abatement shall be the\ntax year with the first taxable status date that follows the sooner of\n(A) completion of construction; or (B) four years from the date the\nfirst building permit was issued, or if no permit was required, the\ncommencement of construction. For years one through sixteen, the\nabatement shall be the amount of the abatement base. The abatement shall\nbe adjusted for inflation protection as provided in subparagraph (ii) of\nthis paragraph. For years seventeen through twenty-five, the abatement\nshall decrease by ten percent each year. The following table illustrates\nthe abatement computation:\nTax year during benefit period:       Amount of abatement:\n  Years 1 through 16                  100% of abatement base\n       17                              90% of abatement base\n       18                              80% of abatement base\n       19                              70% of abatement base\n       20                              60% of abatement base\n       21                              50% of abatement base\n       22                              40% of abatement base\n       23                              30% of abatement base\n       24                              20% of abatement base\n       25                              10% of abatement base\n  (ii) Inflation protection. (A) Industrial construction work. (I)\nEffect of assessed valuation increases. For years two through thirteen\nof the benefit period, except as provided in item (II) of this clause,\nif there is any increase in tax in that year that is based on an\nincrease of taxable assessed valuation since the immediately prior tax\nyear, such excess tax liability shall be added to the amount of the\nabatement base.  Such addition to the amount of the abatement base shall\nbe determined using the initial tax rate.\n  (II) Physical increases. Notwithstanding the provisions of item (I) of\nthis clause, if in any of years two through thirteen of the benefit\nperiod, a physical change to the property results in an increase in the\ntaxable assessed value of the property of more than five percent for\nthat year, then any increase in taxes for that year shall not be added\nto the amount of the abatement base in any year.\n  (III) If the taxable assessed value upon which an adjustment to the\nabatement under this paragraph is based is later reduced by a court\norder or application to the tax commission, then the appropriate\nadjustment to the abatement base shall be made in accordance with the\nreduced taxable assessed value.\n  (B) Commercial construction work in special commercial abatement areas\non buildings where not more than ten percent of the building or\nstructure is used for retail purposes. (I) Effect of assessed valuation\nincreases. For years two through thirteen of the benefit period, except\nas provided in item (II) of this clause, if there is any increase in tax\nin that year that is based on an increase of taxable assessed valuation\nsince the immediately prior tax year that exceeds five percent, such\nexcess tax liability shall be added to the amount of the abatement base.\nSuch addition to the amount of the abatement base shall be determined\nusing the initial tax rate.\n  (II) Physical increases. Notwithstanding the provisions of item (I) of\nthis clause, if in any of years two through thirteen of the benefit\nperiod, a physical change to the property results in an increase in the\ntaxable assessed value of the property of more than five percent for\nthat year, then any increase in taxes for that year shall not be added\nto the amount of the abatement base in any year.\n  (III) If the taxable assessed value upon which an adjustment to the\nabatement under this paragraph is based is later reduced by a court\norder or application to the tax commission, then the appropriate\nadjustment to the abatement base shall be made in accordance with the\nreduced taxable assessed value.\n  (C) Mixed-use property. For a property as to which benefits are given\nfor both industrial and commercial construction, the inflation\nprotection provided under this subparagraph shall be based on the\npredominant use of the property as determined by the department.\n  (iii) Minimum required expenditure. For industrial construction work\nor commercial construction work in a special commercial abatement area,\nthe minimum required expenditure is thirty percent of the property's\ntaxable assessed value in the tax year with a taxable status date\nimmediately preceding the issuance of the first building permit, or if\nno permit was required, the commencement of construction. Expenditures\nfor residential construction work or construction work on portions of\nproperty to be used for restricted activities shall not be included in\nthe minimum required expenditure.\n  (b-1) Abatement for industrial construction work on a peaking unit.\nUpon approval by the department of a final application for benefits, an\napplicant who has performed industrial construction work in any area on\na peaking unit, shall be eligible for an abatement of real property\ntaxes, as follows:\n  (i) Amount of abatement. The first year of the abatement shall be the\ntax year with the first taxable status date that follows the sooner of\n(A) completion of construction; or (B) four years from the date the\nfirst building permit was issued, or if no permit was required, the\ncommencement of construction. For years one through fifteen, the\nabatement shall be the amount of the abatement base. The abatement shall\nbe adjusted for inflation protection as provided in subparagraph (ii) of\nthis paragraph. The following table illustrates the abatement\ncomputation:\nTax year during benefit period:         Amount of abatement:\nYears 1 through 15                      100% of abatement base\n  (ii) Inflation protection. (A) Industrial construction work, effect of\nassessed valuation increases. For years two through thirteen of the\nbenefit period, except as provided in clause (B) of this subparagraph,\nif there is any increase in tax in that year that is based on an\nincrease of taxable assessed valuation since the immediately prior tax\nyear, such excess tax liability shall be added to the amount of the\nabatement base. Such addition to the amount of the abatement base shall\nbe determined using the initial tax rate.\n  (B) Physical increases. Notwithstanding the provisions of clause (A)\nof this subparagraph, if in any of years two through thirteen of the\nbenefit period, a physical change to the property results in an increase\nin the taxable assessed value of the property of more than five percent\nfor that year, then any increase in taxes for that year shall not be\nadded to the amount of the abatement base in any year.\n  (C) If the taxable assessed value upon which an adjustment to the\nabatement under this paragraph is based is later reduced by a court\norder or application to the tax commission, then the appropriate\nadjustment to the abatement base shall be made in accordance with the\nreduced taxable assessed value.\n  (iii) Minimum required expenditure. For industrial construction work\non a peaking unit, the minimum required expenditure is thirty percent of\nthe property's taxable assessed value in the tax year with a taxable\nstatus date immediately preceding the issuance of the first building\npermit, or if no permit was required, the commencement of construction.\nExpenditures for residential construction work or construction work on\nportions of property to be used for restricted activities shall not be\nincluded in the minimum required expenditure.\n  (c) Abatement for industrial construction work or commercial\nconstruction work in special commercial abatement areas on buildings\nwhere more than ten percent of the building or structure is used for\nretail purposes. Upon approval by the department of a final application\nfor benefits, an applicant who has performed industrial construction\nwork in any area, where more than ten percent of the building or\nstructure on which such work has been performed is used for retail\npurposes, or commercial construction work in a special commercial\nabatement area, as designated pursuant to subdivision two of section\nfour hundred eighty-nine-gggggg of this title, where more than ten\npercent of the building or structure on which such work has been\nperformed is used for retail purposes, shall be eligible for an\nabatement of real property taxes on the non-retail portion of such\nbuilding or structure and up to ten percent of such building or\nstructure used for retail purposes, in accordance with paragraph (b) of\nthis subdivision, and shall be eligible for an abatement of real\nproperty taxes on the remaining retail portion of such building or\nstructure, as follows:\n  (i) Amount of abatement. The first year of the abatement shall be the\ntax year with the first taxable status date that follows the sooner of\n(A) completion of construction; or (B) four years from the date the\nfirst building permit was issued, or if no permit was required, the\ncommencement of construction. For years one through eleven, the\nabatement shall be the amount of the abatement base. For years twelve\nthrough fifteen, the abatement shall decrease by twenty percent each\nyear. The abatement shall be adjusted for inflation protection as\nprovided in subparagraph (ii) of this paragraph. The following table\nillustrates the abatement computation:\nTax year during benefit period:       Amount of abatement:\n  Years 1 through 11                  100% of abatement base\n       12                              80% of abatement base\n       13                              60% of abatement base\n       14                              40% of abatement base\n       15                              20% of abatement base\n  (ii) Inflation protection. (A) Industrial construction work. (I)\nEffect of assessed valuation increases. For years two through thirteen\nof the benefit period, except as provided in item (II) of this clause,\nif there is any increase in tax in that year that is based on an\nincrease of taxable assessed valuation since the immediately prior tax\nyear, such excess tax liability shall be added to the amount of the\nabatement base.  Such addition to the amount of the abatement shall be\ndetermined using the initial tax rate.\n  (II) Physical increases. Notwithstanding the provisions of item (I) of\nthis clause, if in any of years two through thirteen of the benefit\nperiod, a physical change to the property results in an increase in the\ntaxable assessed value of the property of more than five percent for\nthat year, then any increase in taxes for that year shall not be added\nto the amount of the abatement base in any year.\n  (III) If the taxable assessed value upon which an adjustment to the\nabatement under this paragraph is based is later reduced by a court\norder or application to the tax commission, then the appropriate\nadjustment to the abatement base shall be made in accordance with the\nreduced taxable assessed value.\n  (B) Commercial construction work in special commercial abatement areas\non buildings where more than ten percent of the building or structure is\nused for retail purposes. (I) Effect of assessed valuation increases.\nFor years two through thirteen of the benefit period, except as provided\nin item (II) of this clause, if there is any increase in tax in that\nyear that is based on an increase of taxable assessed valuation since\nthe immediately prior tax year that exceeds five percent, such excess\ntax liability shall be added to the amount of the abatement base. Such\naddition to the amount of the abatement base shall be determined using\nthe initial tax rate.\n  (II) Physical increases. Notwithstanding the provisions of item (I) of\nthis clause, if in any of years two through thirteen of the benefit\nperiod, a physical change to the property results in an increase in the\ntaxable assessed value of the property of more than five percent for\nthat year, then any increase in taxes for that year shall not be added\nto the amount of the abatement base in any year.\n  (III) If the taxable assessed value upon which an adjustment to the\nabatement under this paragraph is based is later reduced by a court\norder or application to the tax commission, then the appropriate\nadjustment to the abatement base shall be made in accordance with the\nreduced taxable assessed value.\n  (C) Mixed-use property. For a property as to which benefits are given\nfor both industrial and commercial construction, the inflation\nprotection provided under this subparagraph shall be based on the\npredominant use of the property as determined by the department.\n  (iii) Minimum required expenditure. For industrial construction work\nor commercial construction work in a special commercial abatement area,\nthe minimum required expenditure is thirty percent of the property's\ntaxable assessed value in the tax year with a taxable status date\nimmediately preceding the issuance of the first building permit, or if\nno permit was required, the commencement of construction. Expenditures\nfor residential construction work or construction work on portions of\nproperty to be used for restricted activities shall not be included in\nthe minimum required expenditure.\n  (d) Abatement for renovation construction work in renovation areas.\nSubject to the provisions of subparagraph (iii) of this paragraph, upon\napproval by the department of a final application for benefits, an\napplicant who has performed renovation construction work in a renovation\narea, as defined by subdivision three of section four hundred\neighty-nine-gggggg of this title, shall be eligible for an abatement of\nreal property taxes, as follows:\n  (i) Amount of abatement. For the renovation areas defined in\nparagraphs (a) and (b) of subdivision three of section four hundred\neighty-nine-gggggg of this title, the first year of the abatement shall\nbe the tax year with the first taxable status date that follows the\nsooner of (A) completion of construction; or (B) four years from the\ndate the first building permit was issued, or if no permit was required,\nthe commencement of construction. For years one through eight, the\nabatement shall be the amount of the abatement base. For years nine\nthrough twelve, the abatement shall decrease by twenty percent each\nyear. The following table illustrates the abatement computation:\nTax year during benefit period:       Amount of abatement:\n  Years 1 through 8                   100% of abatement base\n        9                              80% of abatement base\n       10                              60% of abatement base\n       11                              40% of abatement base\n       12                              20% of abatement base\n  (ii) Amount of abatement. For the renovation area defined in paragraph\n(c) of subdivision three of section four hundred eighty-nine-gggggg of\nthis title, the first year of the abatement shall be the tax year with\nthe first taxable status date that follows the sooner of (A) completion\nof construction; or (B) four years from the date the first building\npermit was issued, or if no permit was required, the commencement of\nconstruction. For years one through five, the abatement shall be the\namount of the abatement base. For years six through nine, the abatement\nshall decrease by twenty percent each year. In year ten, the abatement\nshall be twenty percent of the abatement base. The following table\nillustrates the abatement computation:\nTax year during benefit period:       Amount of abatement:\n  Years 1 through 5                   100% of abatement base\n        6                              80% of abatement base\n        7                              60% of abatement base\n        8                              40% of abatement base\n        9                              20% of abatement base\n       10                              20% of abatement base\n  (iii) If more than five percent of any building or structure upon\nwhich renovation construction work is performed is used for retail\npurposes, no abatement shall be granted for the retail portions of such\nbuilding or structure in excess of five percent, but five percent of\nsuch building or structure used for retail purposes shall be eligible\nfor an abatement of real property taxes in accordance with subparagraph\n(i) or subparagraph (ii) of this paragraph, as applicable; provided,\nhowever, that notwithstanding any other provision of this title, any\nbuilding or structure located in the renovation area defined in\nparagraph (a) of subdivision three of section four hundred\neighty-nine-gggggg of this title shall be eligible for an abatement in\naccordance with subparagraph (i) of this paragraph regardless of the\namount of the building or structure used for retail purposes.\n  (iv) Minimum required expenditure. For renovation construction work in\nrenovation areas, the minimum required expenditure is thirty percent of\nthe property's taxable assessed value in the tax year with a taxable\nstatus date immediately preceding the issuance of the first building\npermit, or if no permit was required, the commencement of construction.\nExpenditures for construction work on portions of the property to be\nused for retail purposes that exceed five percent of the building or\nstructure in renovation areas defined in paragraphs (b) and (c) of\nsubdivision three of section four hundred eighty-nine-gggggg of this\ntitle, for residential construction work, or for construction work on\nportions of the property to be used for restricted activities, shall not\nbe included in the minimum required expenditure.\n  (e) Additional industrial abatement. In addition to the abatement for\nindustrial construction work provided in paragraph (b) of this\nsubdivision, an applicant who performs industrial construction work that\nmeets the eligibility requirements set forth in this title shall be\neligible for an additional abatement, calculated as a percentage of the\ninitial tax, as follows:\n  (i) Amount of abatement. The first year of the abatement shall be the\ntax year with the first taxable status date that follows the sooner of\n(A) completion of construction; or (B) four years from the date the\nfirst building permit was issued, or if no permit was required, the\ncommencement of construction. The amount of the additional industrial\nabatement shall be as follows:\nTax year during benefit period:       Amount of additional abatement:\n  1 through 4                          50% of the initial tax amount\n       5                               40% of the initial tax amount\n       6                               40% of the initial tax amount\n       7                               30% of the initial tax amount\n       8                               30% of the initial tax amount\n       9                               20% of the initial tax amount\n      10                               20% of the initial tax amount\n      11                               10% of the initial tax amount\n      12                               10% of the initial tax amount\n  (ii) Minimum required expenditure. For the additional industrial\nabatement, the minimum required expenditure is forty percent of the\nproperty's taxable assessed value in the tax year with a taxable status\ndate immediately preceding the issuance of the first building permit, or\nif no permit was required, the commencement of construction.\nExpenditures for residential construction work or construction work on\nportions of property to be used for restricted activities shall not be\nincluded in the minimum required expenditure.\n  (f) Abatement for commercial construction work on new construction in\ncertain areas of the borough of Manhattan. Notwithstanding any other\nprovision of law, upon approval by the department of a final application\nfor benefits, an applicant who has performed commercial construction\nwork on a new building or structure, in the geographical area as\nspecified in subparagraph (iv) of this paragraph, shall be eligible for\nan abatement of real property taxes, as follows:\n  (i) Amount of abatement. The first year of the abatement shall be the\ntax year with the first taxable status date that follows the sooner of\n(A) completion of construction; or (B) four years from the date the\nfirst building permit was issued, or if no permit was required, the\ncommencement of construction. For years one through four, the abatement\nshall be the amount of the abatement base. For years five through eight,\nthe abatement shall decrease by twenty percent each year. The following\ntable illustrates the abatement computation:\nTax year during benefit period:       Amount of abatement:\n  Years 1 through 4                   100% of abatement base\n        5                              80% of abatement base\n        6                              60% of abatement base\n        7                              40% of abatement base\n        8                              20% of abatement base\n  (ii) Minimum required expenditure. The minimum required expenditure is\nthirty percent of the property's taxable assessed value in the tax year\nwith a taxable status date immediately preceding the issuance of the\nfirst building permit, or if no permit was required, the commencement of\nconstruction. Expenditures for residential construction work or\nconstruction work on portions of property to be used for restricted\nactivities shall not be included in the minimum required expenditure.\n  (iii) Special eligibility requirements. Notwithstanding any other\nprovision of this title, no benefits shall be granted pursuant to this\nparagraph unless the building or structure meets the requirements of\nclauses (A) and (B) of this subparagraph, and further meets at least two\nof the requirements set forth in clauses (C) through (G) of this\nsubparagraph:\n  (A) The height of at least forty percent of the floors in such\nbuilding or structure shall be not less than twelve feet, nine inches\nmeasured from the top of the slab comprising the floor to the bottom of\nthe slab comprising the ceiling;\n  (B) Such building or structure shall be served by fiber-optic\ntelecommunications wiring and shall contain vertical penetrations for\nthe distribution of fiber optic cabling to individual tenants on each\nfloor;\n  (C) The total square footage of such building or structure is not less\nthan five hundred thousand gross square feet;\n  (D) A minimum of two hundred thousand gross square feet or twenty-five\nper centum of such building or structure is comprised of floors of not\nless than forty thousand gross square feet;\n  (E) At least ten per centum of the gross square footage of such\nbuilding or structure is comprised of floors that contain no more than\neight structural columns, excluding any columns within the core or on\nthe periphery of such building or structure;\n  (F) The electrical capacity of such building or structure is not less\nthan six watts per net square foot;\n  (G) Emergency backup power sufficient to accommodate a need of six\nwatts per net square foot is available in at least two hundred thousand\ngross square feet or twenty-five per centum of such building or\nstructure.\n  (iv) Geographical area. Abatements will only be granted for new\nconstruction work pursuant to this paragraph in the following\ngeographical area: the area in the borough of Manhattan bounded by\nMurray Street on the north starting at the intersection of West Street\nand Murray Street; running easterly along the center line of Murray\nStreet; connecting through City Hall Park with the center line of\nFrankfort Street and running easterly along the center line of Frankfort\nand Dover Streets to the intersection of Dover Street and South Street;\nrunning southerly along the center line of South Street to Peter Minuit\nPlaza; connecting through Peter Minuit Plaza to the center line of State\nStreet and running northwesterly along the center line of State Street\nto the intersection of State Street and Battery Place; running westerly\nalong the center line of Battery Place to the intersection of Battery\nPlace and West Street; and running northerly along the center line of\nWest Street to the intersection of West Street and Murray Street, except\nthe area in the borough of Manhattan bounded by Church Street on the\neast starting at the intersection of Liberty Street and Church Street;\nrunning northerly along the center line of Church Street to the\nintersection of Church Street and Vesey Street; running westerly along\nthe center line of Vesey Street to the intersection of Vesey Street and\nWest Broadway; running northerly along the center line of West Broadway\nto the intersection of West Broadway and Barclay Street; running\nwesterly along the center line of Barclay Street to the intersection of\nBarclay Street and Washington Street; running southerly along the center\nline of Washington Street to the intersection of Washington Street and\nVesey Street; running westerly along the center line of Vesey Street to\nthe intersection of Vesey Street and West Street; running southerly\nalong the center line of West Street to the intersection of West Street\nand Liberty Street; and running easterly along the center line of\nLiberty Street to the intersection of Liberty Street and Church Street.\n  4. Limitations on abatement. (a) Subsequent abatement. With respect to\nany property that has received or is receiving abatement benefits under\nthis title, an applicant shall not file a preliminary application for\nnew abatement benefits under this title for an additional construction\nproject on the same portion of the property for which construction work\nis the subject of abatement benefits under this title until at least\nfour years have elapsed since the first day of the first tax year of\nsuch abatement benefits under the prior abatement, and, in the event\nthat such new benefits are granted, then notwithstanding any other\nprovision of this title or any other law, the initial tax for any such\nnew abatement will be determined without regard to the prior abatement\nand any other abatement or exemption granted to the property.\n  (b) Abatement benefits granted under this title shall not in any year\nexceed the real property taxes imposed on such property.\n  (c) Once an abatement is granted, no additional benefits pursuant to\nthis title shall be granted for construction work that is substantively\na part of eligible construction work for which benefits have been\napproved or granted.\n  (d) No benefits shall be granted for residential construction work.\n  (e) Any parcel partly located in an excluded area shall be deemed to\nbe entirely located in such area.\n  (f) Where a tax lot contains multiple structures or buildings with\neligible and non-eligible uses, the initial tax shall be apportioned\nunder rules promulgated by the commissioner and only the tax\nattributable to the eligible portion of the property shall be abated.\n  (g) (i) No benefits under this title may be received by a property\nthat is concurrently receiving exemption or abatement of real property\ntaxes under any other law, except for an exemption under (A) section\nfour hundred twenty-a, four hundred twenty-b or four hundred\nfifty-nine-b of this chapter; or (B) any section of this chapter as to\nwhich a city that has enacted a local law pursuant to this title has\nalso enacted a local law to implement such exemption and as to which\nexemption is granted only if the property is the primary or legal\nresidence of one or more of the owners of the property, including such\nsections in which exemption may be granted if an owner is absent from\nthe residence while receiving medical benefits; or (C) title two-D of\nthis article for a separate project involving separate parts of the\nbuilding or structure that was completed prior to the application for\nbenefits.\n  (ii) For purposes of this paragraph, "property" means the real\nproperty contained by an individual tax lot.\n  (iii) Notwithstanding subparagraph (ii) of this paragraph, where a\nproperty is owned in condominium form, and an application for benefits\nunder this title includes more than one tax lot in the same condominium,\nthen for purposes of this paragraph, "property" shall include any or all\nsuch tax lots that are included in the application.\n
N.Y. GMU Law § 919-A — New York Code / Act GMU / Article 18-A / Title 2 / Section 919-A
City of Peekskill industrial development agency
Status: in_force

* § 919-a. City of Peekskill industrial development agency. For the\nbenefit of the city of Peekskill and the inhabitants thereof, an\nindustrial development agency, to be known as the CITY OF PEEKSKILL\nINDUSTRIAL DEVELOPMENT AGENCY, is hereby established for the\naccomplishment of any or all of the purposes specified in title one of\narticle eighteen-A of this chapter. It shall constitute a body corporate\nand politic, and be perpetual in duration. It shall have the powers and\nduties now or hereafter conferred by title one of article eighteen-A of\nthis chapter upon industrial development agencies. It shall organize in\na manner prescribed by and be subject to the provisions of title one of\narticle eighteen-A of this chapter. Its members shall be appointed by\nthe governing body of the city of Peekskill. The agency, its members,\nofficers and employees, and its operations and activities shall in all\nrespects be governed by the provisions of title one of article\neighteen-A of this chapter.\n  * NB Agency expires per §§ 856 and 882\n
N.Y. LAB Law § 945 — New York Code / Act LAB / Article 32 / Title 2 / Section 945
Minimum work standards for the conduct of mold assessments by licensed persons
Status: in_force

§ 945. Minimum work standards for the conduct of mold assessments by\nlicensed persons. 1. A mold assessment licensee shall prepare a mold\nremediation plan that is specific to each remediation project and\nprovide the plan to the client before the remediation begins. The mold\nremediation plan must specify:\n  (a) the rooms or areas where the work will be performed;\n  (b) the estimated quantities of materials to be cleaned or removed;\n  (c) the methods to be used for each type of remediation in each type\nof area;\n  (d) the personal protection equipment (PPE) to be supplied by licensed\nremediators for use by licensed abaters;\n  (e) the proposed clearance procedures and criteria for each type of\nremediation in each type of area;\n  (f) when the project is a building that is currently occupied, how to\nproperly notify such occupants of such projects taking into\nconsideration proper health concerns; the plan must also provide\nrecommendations for notice and posting requirements that are appropriate\nfor the project size, duration and points of entry;\n  (g) an estimate of cost and an estimated time frame for completion;\nand\n  (h) when possible, the underlying sources of moisture that may be\ncausing the mold and a recommendation as to the type of contractor who\nwould remedy the source of such moisture.\n  2. The remediation plan may require containment, as appropriate, to\nprevent the spread of mold to areas of the building outside the\ncontainment under normal conditions of use.\n  3. A mold assessment licensee who indicates in a remediation plan that\na disinfectant, biocide, or antimicrobial coating will be used on a mold\nremediation project shall indicate a specific product or brand only if\nit is registered by the United States Environmental Protection Agency\nfor the intended use and if the use is consistent with the\nmanufacturer's labeling instructions. A decision by a mold assessment\nlicensee to use such products must take into account the potential for\noccupant sensitivities.\n
N.Y. EDN Law § 2573 — New York Code / Act EDN / Title 2 / Article 52 / Section 2573
Appointment of assistant, district or other superintendents, teachers and other employees; their salaries, et cetera
Status: in_force

§ 2573. Appointment of assistant, district or other superintendents,\nteachers and other employees; their salaries, et cetera. 1. (a) i.\nTeachers and all other members of the teaching staff, appointed prior to\nJuly first, two thousand fifteen and authorized by section twenty-five\nhundred fifty-four of this article, shall be appointed by the board of\neducation, upon the recommendation of the superintendent of schools, for\na probationary period of three years, except that in the case of a\nteacher who has rendered satisfactory service as a regular substitute\nfor a period of two years or as a seasonally licensed per session\nteacher of swimming in day schools who has served in that capacity for a\nperiod of two years and has been appointed to teach the same subject in\nday schools on an annual salary, the probationary period shall be\nlimited to one year; provided, however, that in the case of a teacher\nwho has been appointed on tenure in another school district within the\nstate, the school district where currently employed, or a board of\ncooperative educational services, and who was not dismissed from such\ndistrict or board as a result of charges brought pursuant to subdivision\none of section three thousand twenty-a of this chapter, the probationary\nperiod shall not exceed two years; provided, however, that in cities\nwith a population of one million or more, a teacher appointed under a\nnewly created license, for teachers of reading and of the emotionally\nhandicapped, to a position which the teacher has held for at least two\nyears prior to such appointment while serving on tenure in another\nlicense area who was not dismissed as a result of charges brought\npursuant to subdivision one of section three thousand twenty-a of this\nchapter, the probationary period shall be one year. The service of a\nperson appointed to any of such positions may be discontinued at any\ntime during such probationary period, on the recommendation of the\nsuperintendent of schools, by a majority vote of the board of education.\nEach person who is not to be recommended for appointment on tenure shall\nbe so notified by the superintendent of schools in writing not later\nthan sixty days immediately preceding the expiration of such person's\nprobationary period. In city school districts having a population of\nfour hundred thousand or more, persons with licenses obtained as a\nresult of examinations announced subsequent to the twenty-second day of\nMay, nineteen hundred sixty-nine appointed upon conditions that all\nannounced requirements for the position be fulfilled within a specified\nperiod of time, shall not acquire tenure unless and until such\nrequirements have been completed within the time specified for the\nfulfillment of such requirements, notwithstanding the expiration of any\nprobationary period. In all other city school districts subject to the\nprovisions of this article, failure to maintain certification as\nrequired by this article and by the regulations of the commissioner\nshall be cause for removal within the meaning of subdivision five of\nthis section.\n  ii. Teachers and all other members of the teaching staff appointed on\nor after July first, two thousand fifteen and authorized by section\ntwenty-five hundred fifty-four of this article, shall be appointed by\nthe board of education, upon the recommendation of the superintendent of\nschools, for a probationary period of four years, except that in the\ncase of a teacher who has rendered satisfactory service as a regular\nsubstitute for a period of up to two years, or such teacher has rendered\nsatisfactory service as a seasonally licensed per session teacher of\nswimming in day schools who has served in that capacity for a period of\nup to two years and has been appointed to teach the same subject in day\nschools on an annual salary, the teacher shall be appointed for a\nprobationary period of a minimum of two years, depending upon the length\nof the regular substitute service that shall shorten the length of the\nprobationary period; provided, however, that in the case of a teacher\nwho has been appointed on tenure in another school district within the\nstate, the school district where currently employed, or a board of\ncooperative educational services, and who was not dismissed from such\ndistrict or board as a result of charges brought pursuant to subdivision\none of section three thousand twenty-a of this chapter, the teacher\nshall be appointed for a probationary period of three years; provided\nfurther, however, that in cities with a population of one million or\nmore, a teacher appointed under a newly created license, for teachers of\nreading and of the emotionally handicapped, to a position which the\nteacher has held for at least two years prior to such appointment while\nserving on tenure in another license area who was not dismissed as a\nresult of charges brought pursuant to subdivision one of section three\nthousand twenty-a of this chapter, the teacher shall be appointed for a\nprobationary period of two years. The service of a person appointed to\nany of such positions may be discontinued at any time during such\nprobationary period, on the recommendation of the superintendent of\nschools, by a majority vote of the board of education.  Each person who\nis not to be recommended for appointment on tenure shall be so notified\nby the superintendent of schools in writing not later than sixty days\nimmediately preceding the expiration of such person's probationary\nperiod. In all city school districts subject to the provisions of this\narticle, failure to maintain certification as required by this article\nand by the regulations of the commissioner shall be cause for removal\nwithin the meaning of subdivision five of this section.\n  (b) i. Administrators, directors, supervisors, principals and all\nother members of the supervising staff, except executive directors,\nassociate, assistant, district and community superintendents and\nexaminers, appointed prior to July first, two thousand fifteen and\nauthorized by section twenty-five hundred fifty-four of this article,\nshall be appointed by the board of education, upon the recommendation of\nthe superintendent or chancellor of schools, for a probationary period\nof three years. The service of a person appointed to any of such\npositions may be discontinued at any time during the probationary period\non the recommendation of the superintendent of schools, by a majority\nvote of the board of education.\n  ii. Administrators, directors, supervisors, principals and all other\nmembers of the supervising staff, except executive directors, associate,\nassistant, district and community superintendents and examiners,\nappointed on or after July first, two thousand fifteen and authorized by\nsection twenty-five hundred fifty-four of this article, shall be\nappointed by the board of education, upon the recommendation of the\nsuperintendent or chancellor of schools, for a probationary period of\nfour years provided that such probationary period may be extended in\naccordance with paragraph (b) of subdivision five of this section;\nprovided, however, that in the case of a principal, administrator,\nsupervisor, or other member of the supervising staff who has been\nappointed on tenure pursuant to this chapter as an administrator within\nan authorized administrative tenure area in another school district\nwithin the state, the school district where currently employed, or a\nboard of cooperative educational services, and who was not dismissed\nfrom such district or board as a result of charges brought pursuant to\nsubdivision one of section three thousand twenty-a or section three\nthousand twenty-b of this chapter, the principal, administrator,\nsupervisor or other member of the supervising staff shall be appointed\nfor a probationary period of three years. The service of a person\nappointed to any of such positions may be discontinued at any time\nduring the probationary period on the recommendation of the\nsuperintendent of schools, by a majority vote of the board of education.\n  2. The chancellor shall require, in anticipation of the reasonable\nneeds of the school system, that interviews and performance tests be\nconducted for teaching service positions, pursuant to section two\nthousand five hundred sixty-nine of this article, so that qualifying\neligible lists may be ready for promulgation as soon as vacancies come\ninto existence.  Where vacancies already exist, and cannot be filled\nbecause eligible lists have been exhausted, the chancellor shall require\ninterviews and performance tests to be conducted forthwith and shall\nhave lists available for promulgation within six months from the date of\nthe administration of the test. Appropriate procedures for filling\nsupervisory positions shall be established pursuant to regulations\npromulgated by the chancellor and qualifying eligible lists shall be\npromulgated and thereafter supplemented annually Supervisory positions\nshall be filled in accordance with regulations promulgated by the\nchancellor; supervisors who are properly assigned or appointed through\nsuch regulations shall be considered appointed in the license area of\nthe supervisory position. Appointments shall be made from appropriate\neligible lists in accordance with regulations of the chancellor to fill\nall existing vacancies not later than six months from the date of the\nexistence of such vacancy, except that the board of education may defer\nsuch appointments until the opening of school following the expiration\nof such six month period.\n  3. Associate superintendents, examiners and all other employees\nauthorized by section twenty-five hundred fifty-four of this article,\nexcept as otherwise provided in subdivision one of this section, shall\nbe appointed by the board of education except that in the city school\ndistricts of the cities of Buffalo, Rochester, and Syracuse, the\nassociate, assistant and district superintendents and all other\nsupervising staff who are excluded from the right to bargain\ncollectively pursuant to article fourteen of the civil service law shall\nbe appointed, within amounts budgeted therefor, by the superintendent of\nsuch city school district. In a city having a population of one million\nor more, such appointments shall be made on nomination of the\nsuperintendent of schools. Notwithstanding any other provision in this\nchapter to the contrary, whenever an associate superintendent of schools\nin the employ of the board of education in a city having a population of\none million or more fails of reappointment, said person shall be\nimmediately appointed an assistant superintendent of schools with\npermanent appointment as said term permanent appointment is defined in\nsubdivisions four, five and six of this section. The salary of such\nassistant superintendent shall be less than the salary of an associate\nsuperintendent, but said differential in salary shall not exceed ten per\ncentum of the annual salary of an associate superintendent of schools.\nWhen, however, an associate superintendent of schools who fails of\nreappointment has to his credit thirty or more years of city service\nincluding ten or more years of service as such associate superintendent\nof schools, he shall suffer no reduction of salary or of pension\nprospects while serving as such assistant superintendent of schools.\n  4. Clerks, draftsmen, inspectors, chemists, tabulating machine\noperators, secretaries, stenographers, copyists, statisticians,\njanitors, custodians, custodian-engineers, and all other administrative\nemployees of a board of education, unless otherwise provided in this\nchapter, shall be appointed for a probationary period provided in the\ncivil service law and regulations based thereon. The service of a person\nappointed to any of such positions may be discontinued by the board of\neducation at any time during such probationary period. Such persons who\nhave served the full probationary period shall hold their respective\npositions during good behavior and efficient and competent service, and\nshall not be removed except for cause after a hearing by the affirmative\nvote of a majority of the board.\n  5. (a) At the expiration of the probationary term of any persons\nappointed for such term prior to July first, two thousand fifteen, the\nsuperintendent of schools shall make a written report to the board of\neducation recommending for permanent appointment those persons who have\nbeen found competent, efficient and satisfactory. Such persons and all\nothers employed in the teaching, service of the schools of a city, who\nhave served the full probationary period, shall hold their respective\npositions during good behavior and efficient and competent service, and\nshall not be removable except for cause after a hearing as provided by\nsection three thousand twenty-a of this chapter.\n  (b) At the expiration of the probationary term of any persons\nappointed for such term on or after July first, two thousand fifteen,\nthe superintendent of schools shall make a written report to the board\nof education recommending for permanent appointment those persons who\nhave been found competent, efficient and satisfactory. Any person who\nhas acquired tenure shall, upon such person's effective tenure date,\nhold their position during good behavior and efficient and competent\nservice, and shall not be removable except for cause after a hearing as\nprovided by section three thousand twenty and section three thousand\ntwenty-a of this chapter. Failure to maintain certification as required\nby this chapter and the regulations of the commissioner shall constitute\ncause for removal.\n  6. (a) In a city having a population of four hundred thousand or more,\nat the expiration of the probationary term of any persons appointed for\nsuch term prior to July first, two thousand fifteen, the superintendent\nof schools shall make a written report to the board of education\nrecommending for permanent appointment those persons who have been found\nsatisfactory, and such board of education shall immediately thereafter\nissue to such persons permanent certificates of appointment. Such\npersons and all others employed in the teaching service of the schools\nof such city, who have served the full probationary period shall receive\npermanent certificates to teach issued to them by the certificating\nauthority, except as otherwise provided in subdivision ten-a of this\nsection, and shall hold their respective positions during good behavior\nand satisfactory teaching service, and shall not be removable except for\ncause after a hearing as provided by section three thousand twenty-a of\nthis chapter.\n  (b) At the expiration of the probationary term of any persons\nappointed for such term on or after July first, two thousand fifteen,\nthe superintendent of schools shall make a written report to the board\nof education recommending for permanent appointment those persons who\nhave been found competent, efficient and satisfactory. Any person who\nhas acquired tenure shall, upon such person's effective tenure date,\nhold their position during good behavior and efficient and competent\nservice, and shall not be removable except for cause after a hearing as\nprovided by section three thousand twenty and section three thousand\ntwenty-a of this chapter. Failure to maintain certification as required\nby this chapter and the regulations of the commissioner shall constitute\ncause for removal.\n  8. No charges under this section shall be brought more than three\nyears after the occurrence of the alleged incompetency or misconduct\nexcept where the charge is of misconduct which resulted in conviction\nfor a crime.\n  9. No principal, supervisor, director, or teacher shall be appointed\nto the teaching force of a city who does not possess qualifications\nrequired under this chapter and under the regulations prescribed by the\ncommissioner of education for the persons employed in such positions in\nthe schools of the cities of the state, but a board of education may\nprescribe additional or higher qualifications for the persons employed\nin any of such positions.\n  10. (a) In a city having a population of one million or more,\nrecommendations for appointment to the teaching service shall be from\nthe first three persons chosen by random selection from the qualifying\neligible lists prepared by the chancellor. Competitive eligible lists in\nexistence at the time of enactment of this subdivision shall not be\nmerged and any such lists shall be exhausted or have expired before\nnominations are made from a qualifying list of a subsequent date\npromulgated hereunder. Qualifying eligible lists for supervisory\npositions shall be merged with any subsequently promulgated lists in the\nsame license area so that there shall be one continuing non-expiring\neligible list for each license area. No competitive eligible list shall\nremain in force for a longer period than four years, nor have a life of\nless than three years. No competitive eligible list now in force shall\nterminate any sooner than four years from the date on which it was\npromulgated. The board of education, on the recommendation of the\nchancellor shall designate, subject to the other provisions of this\nchapter, the kind and grades of licenses which shall be required for\nservice as principal, branch principal, director, supervisor or teacher\nof a special branch, head of department, assistant, school psychiatrist,\nschool psychologist, school medical inspector, school social worker,\nschool social caseworker, school secretary, industrial or trade helper\nin vocational schools, school librarian, laboratory assistant, or any\nother position of the teaching staff together with the academic and\nprofessional qualifications required for each kind or grade of license.\nNo person required to have a license under the provisions of this\nchapter in order to be employed in a position who does not have such\nlicense shall have any claim for salary, except that a person who has\nbeen assigned to teach in a subject or field not specifically covered in\nhis license but on the same rank or level of service shall be entitled\nto his salary.\n  (b) Qualifying eligible lists for teaching and supervisory positions\nshall consist of the names of all persons who have met the eligibility\nrequirements for appointment as defined by the chancellor pursuant to\nsections two thousand five hundred ninety-j and two thousand five\nhundred sixty-nine of this chapter. Where the regulations of the\ncommissioner do not identify a state certificate that corresponds to a\nlicense utilized by the city school district, the chancellor shall\ndevelop and administer an examination appropriate to the license,\nprovided the development of such examination and the passing score are\nbased upon appropriate validity studies conducted in accordance with\nprofessional standards of measurement. For teaching service positions,\ncompetitive eligible lists in existence on the effective date of this\nparagraph shall not be merged. Subsequently promulgated qualifying\neligible lists in the same license area shall be merged so that there\nshall be one qualifying eligible list for each license area. No\ncandidate shall remain on the qualifying eligible list longer than seven\nyears from the date the candidate is placed on the qualifying eligible\nlist. This paragraph does not affect the examinations for teaching or\nsupervisory service positions announced by the board of examiners prior\nto the effective date of this paragraph.\n  (i) Each year, the chancellor shall direct the division of personnel\nto select by random selection from among candidates who are available\nfor assignment and who are on the qualifying eligible lists for teaching\npositions in existence on such date for each license area, a list of\nprospective appointees deemed to be sufficient to meet the needs of the\nschool system for the next school year. The random selection to\nestablish the initial list of prospective appointees shall be held prior\nto April first, nineteen hundred ninety-one. In any instance where the\nlist of prospective appointees is insufficient for the twelve month\nperiod, the chancellor shall direct the division of personnel to select\nby random selection additional candidates who are available for\nassignment and who are on qualifying eligible lists in order to compile\na supplementary list of prospective appointees.\n  (ii) Candidates selected by a random selection system and whose names\nappear on the list of prospective appointees for teaching positions\nshall be assigned to community districts and to divisions under the\njurisdiction of the chancellor in the order in which their names were\nselected by such system provided that each appointment by the chancellor\nor community board as appropriate shall be made from among the first\nthree persons so assigned.\n  (iii) Lists of prospective appointees for teaching positions shall not\nbe merged and a list shall be exhausted or have expired before\nassignments are made from a list of prospective appointees selected by a\nrandom selection procedure of subsequent date. No candidate shall remain\non the list of prospective appointees longer than seven years from the\ndate that the candidate was placed on the qualifying eligible list.\n  10-a. In the city school district of the city of Buffalo, members of\nthe teaching and supervising staff appointed on or after the effective\ndate of this subdivision shall be required to hold a state teaching\ncertificate, but shall not be required to hold a license issued by the\nBuffalo city school district. Persons appointed to the teaching and\nsupervising staff prior to such effective date may continue to serve\nunder a license issued by such city school district and the board of\neducation shall be authorized to issue permanent licenses and permanent\ncertificates of appointment after such effective date to such persons\nwho fulfill all announced requirements for the position that were\nimposed at the time of appointment. Nothing in this chapter shall affect\nthe rights of persons serving pursuant to appropriate licenses issued\nprior to the effective date of this subdivision or require such persons\nto obtain certifications or licenses not previously required of them.\n  11. In a city have a population of one million or more, the board of\neducation, subject to the approval of the commissioner of education,\nshall have power to authorize the superintendent of schools to assign\nany teacher employed to teach any subject or subjects other than any\nspecific subject for which such teacher is licensed. No such assignment\nshall be made unless the superintendent of schools shall have certified\nthat such teacher is competent to teach the assigned subject or\nsubjects. The superintendent of schools with the approval of the board\nof education, shall have power to make rules and regulations in relation\nto ascertainment of competency of teachers to teach such assigned\nsubject or subjects. The assignment of a teacher to teach any such\nassigned subject shall not operate to change the rank or level of such\nteacher from that which he or she occupied prior to such assignment.\n  12. The salaries of all members of the supervising and teaching force\nand of all employees and for all positions authorized under section\ntwenty-five hundred four of this article shall continue to be not lower\nthan such salaries were on June eighth, nineteen hundred seventeen.\nRules and regulations shall be adopted governing excusing of absences\nand for the granting of leaves of absence either with or without pay.\n  13. Teachers appointed in the schools or classes maintained in the\ninstitutions controlled by the department of correction of the city of\nNew York shall be appointed by the commissioner of correction of such\ncity upon the nomination of the superintendent of schools of such city\nand shall be licensed by the board of examiners of the board of\neducation of such city.\n  15. Notwithstanding any other provision of this section no period in\nany school year for which there is no required service and/or for which\nno compensation is provided shall in any event constitute a break or\nsuspension of probationary period or continuity of tenure rights of any\nof the persons hereinabove described.\n  16. In the city school district of the city of New York, the board of\neducation shall ascertain prior to August first, nineteen hundred sixty,\nand annually thereafter the number of appointments which will be\nrequired for the duration of not less than a term of the ensuing school\nyear by reason of leaves of absence granted to members of the teaching\nstaff serving on tenure. The board shall thereupon establish and make\nappointments to positions of replacement teachers in a number which,\nincluding any such teachers already serving as a result of earlier\nappointment, shall be at least equal, if possible, and, if not, as\nnearly as possible, to two-thirds of the minimum number of such teachers\nexpected to be absent on leave at any one time. Such positions shall\nconstitute a pool from which the board shall assign teachers to replace\nthe teachers who are absent on leave. Appointments to such positions of\nreplacement teachers shall be made from the appropriate eligible lists\nfor the positions for which such replacement teachers will be required\nas determined by the board. Such positions of replacement teachers shall\nbe in all respects permanent positions in the school system and persons\nduly appointed by the board to such positions shall be entitled to the\nrights of tenure and retirement accruing to persons serving in other\npermanent teaching positions, except that no replacement teacher shall\nbe entitled to the special limitation of the probationary period to one\nyear provided for certain teachers by subdivision one of this section.\nUpon acceptance of appointment as replacement teacher, the name of each\nsuch appointee shall be placed on a preferred eligible list as a\ncandidate for appointment to any permanent teaching position for which\nhe holds a valid license and such candidates shall be entitled to\nappointment from such preferred eligible list in order of their\nplacement on such list. At any time when the total number of positions\nof replacement teacher in such pool exceeds the total number of teachers\nwho will be absent on leave for the ensuing term of school, the board\nmay abolish positions in such pool which are in excess of the number of\nteachers to be absent on leave as aforesaid, or may use replacement\nteachers in such pool instead of substitute teachers to replace teachers\nwho are absent for shorter periods than one term. Whenever a particular\nreplacement teacher cannot be used to replace any teacher who is absent\non leave for a full term, he may similarly be used to replace teachers\nwho are absent for shorter periods. Nothing herein contained shall be\nconstrued as preventing the appointment of regular substitute teachers\nto replace teachers absent on leave when no persons holding positions\ncreated pursuant to this subdivision are available for such replacement.\n  17. In the city school district of the city of Buffalo, the board of\neducation shall, within sixty days of the effective date of this\nsubdivision and annually prior to August first of each year thereafter,\nascertain the number of appointments which will be required for the\nduration of not less than a term of the ensuing school year by reason of\nleaves of absence granted to members of the teaching staff serving on\ntenure. The board shall thereupon establish and make appointments to\npositions of replacement teachers in a number which, including any such\nteachers already serving as a result of earlier appointment, shall be\nequal, if possible, or as nearly as possible, to two-thirds of the\nminimum number of such teachers expected to be absent on leave at any\none time. Such positions shall constitute a pool from which the board\nshall assign teachers to replace the teachers who are absent on leave.\nSuch positions of replacement teachers shall be in all respects\npermanent positions in the school system and persons duly appointed by\nthe board to such positions shall be entitled to the rights of tenure\nand retirement accruing to persons serving in other permanent teaching\npositions, except that no replacement teacher shall be entitled to the\nspecial limitation of the probationary period to one year provided for\ncertain teachers by subdivision one of this section. Upon acceptance of\nappointment as replacement teacher, the name of each such appointee\nshall be placed on a preferred eligible list as a candidate for\nappointment to any permanent teaching position for which he or she holds\na valid license and such candidates shall be entitled to appointment\nfrom such preferred eligible list in order of their placement on such\nlist. At any time when the total number of positions of replacement\nteacher in such pool exceeds the total number of teachers who will be\nabsent on leave for the ensuing term of school, the board may abolish\npositions in such pool which are in excess of the number of teachers to\nbe absent on leave as aforesaid, or may use replacement teachers in such\npool instead of substitute teachers to replace teachers who are absent\nfor shorter periods than one term. Whenever a particular replacement\nteacher cannot be used to replace any teacher who is absent on leave for\na full term, he or she may similarly be used to replace teachers who are\nabsent for shorter periods. Nothing herein contained shall be construed\nas preventing the appointment of regular substitute teachers to replace\nteachers absent on leave when no persons holding positions created\npursuant to this subdivision are available for such replacement.\n
N.Y. EDN Law § 1608 — New York Code / Act EDN / Title 2 / Article 33 / Section 1608
Estimated expenses for ensuing year
Status: in_force

§ 1608. Estimated expenses for ensuing year. 1. It shall be the duty\nof the trustees of each common school district to present at the annual\nbudget hearing a detailed statement in writing of the amount of money\nwhich will be required for the ensuing year for school purposes,\nspecifying the several purposes and the amount for each. The amount for\neach purpose estimated necessary for payments to boards of cooperative\neducational services shall be shown in full, with no deduction of\nestimated state aid. The amount of state aid provided and its percentage\nrelationship to the total expenditures shall also be shown. This section\nshall not be construed to prevent the trustees from presenting such\nstatement at a budget hearing held not less than seven nor more than\nfourteen days prior to a special meeting called for the purpose, nor\nfrom presenting a supplementary and amended statement or estimate at any\ntime.\n  2. Such statement shall be completed at least seven days before the\nbudget hearing at which it is to be presented and copies thereof shall\nbe prepared and made available, upon request and at the school district\noffices, at any public library or free association library within the\ndistrict and on the school district's internet website, if one exists,\nto residents within the district during the period of fourteen days\nimmediately preceding the annual meeting and election or special\ndistrict meeting at which the budget vote will occur and at such meeting\nor hearing. The board shall also as a part of the notice required by\nsection two thousand three of this chapter give notice of the date, time\nand place of the budget hearing and that a copy of such statement may be\nobtained by any resident in the district at each schoolhouse in the\ndistrict in which school is maintained during certain designated hours\non each day other than a Saturday, Sunday or holiday during the fourteen\ndays immediately preceding such meeting. The board shall include notice\nof the availability of such statement at least once during the school\nyear in any district-wide mailing distributed.\n  3. Commencing with the proposed budget for the nineteen hundred\nninety-seven--ninety-eight school year, such proposed budget shall be in\nplain language and shall be consistent with regulations promulgated by\nthe commissioner pursuant to subdivision twenty-six of section three\nhundred five of this chapter. Categorization of and format for revenue,\nincluding payments in lieu of taxes, property tax refunds from\ncertiorari proceedings, expenditure, transfer, and fund balance\ninformation and changes in such data from the prior year and, in the\ncase of a resubmitted or amended budget, changes in such information\nfrom the prior year's submitted budget, shall be complete and accurate\nand set forth in such a manner as to best promote public comprehension\nand readability.\n  4. Commencing with the proposed budget for the nineteen hundred\nninety-eight--ninety-nine school year, such proposed budget shall be\npresented in three components: a program component, a capital component\nand an administrative component which shall be separately delineated in\naccordance with regulations of the commissioner after consultation with\nlocal school district officials. The administrative component shall\ninclude, but need not be limited to, office and central administrative\nexpenses, traveling expenses and all compensation, salaries and benefits\nof all school administrators and supervisors, including business\nadministrators, superintendents of schools and deputy, assistant,\nassociate or other superintendents under all existing employment\ncontracts or collective bargaining agreements any and all expenditures\nassociated with the operation of the office of trustee or board of\ntrustees, the office of the superintendent of schools, general\nadministration, the school business office, consulting costs not\ndirectly related to direct student services and programs, planning and\nall other administrative activities. The program component shall\ninclude, but need not be limited to, all program expenditures of the\nschool district, including the salaries and benefits of teachers and any\nschool administrators or supervisors who spend a majority of their time\nperforming teaching duties, and all transportation operating expenses.\nThe capital component shall include, but need not be limited to, all\ntransportation capital, debt service, and lease expenditures; costs\nresulting from judgments in tax certiorari proceedings or the payment of\nawards from court judgments, administrative orders or settled or\ncompromised claims; and all facilities costs of the school district,\nincluding facilities lease expenditures, the annual debt service and\ntotal debt for all facilities financed by bonds and notes of the school\ndistrict, and the costs of construction, acquisition, reconstruction,\nrehabilitation or improvement of school buildings, provided that such\nbudget shall include a rental, operations and maintenance section that\nincludes base rent costs, total rent costs, operation and maintenance\ncharges, cost per square foot for each facility leased by the school\ndistrict, and any and all expenditures associated with custodial\nsalaries and benefits, service contracts, supplies, utilities, and\nmaintenance and repairs of school facilities. For the purposes of the\ndevelopment of a budget for the nineteen hundred\nninety-eight--ninety-nine school year, the trustee or board of trustees\nshall separate the district's program, capital and administrative costs\nfor the nineteen hundred ninety-seven--ninety-eight school year in the\nmanner as if the budget for such year had been presented in three\ncomponents.\n  5. The trustee or board of trustees shall append to the statement of\nestimated expenditures a detailed statement of the total compensation to\nbe paid to the superintendent of schools, and any assistant or associate\nsuperintendents of schools in the ensuing school year, including a\ndelineation of the salary, annualized cost of benefits and any in-kind\nor other form of remuneration. The trustees shall also append a list of\nall other school administrators and supervisors, if any, whose annual\nsalary will be eighty-five thousand dollars or more in the ensuing\nschool year, with the title of their positions and annual salary\nidentified; provided however, that the commissioner may adjust such\nsalary level to reflect increases in administrative salaries after June\nthirtieth, nineteen hundred ninety-eight. The trustees shall submit a\ncopy of such list and statement, in a form prescribed by the\ncommissioner, of compensation to the commissioner within five days after\ntheir preparation. The commissioner shall compile such data, together\nwith the data submitted pursuant to subdivision three of section\nseventeen hundred sixteen of this chapter, into a single statewide\ncompilation, which shall be made available to the governor, the\nlegislature, and other interested parties upon request.\n  6. Each year, the board of education shall prepare a school district\nreport card, pursuant to regulations of the commissioner, and shall make\nit publicly available by transmitting it to local newspapers of general\ncirculation, appending it to copies of the proposed budget made publicly\navailable as required by law, making it available for distribution at\nthe annual meeting, and otherwise disseminating it as required by the\ncommissioner. Such report card shall include measures of the academic\nperformance of the school district, on a school by school basis, and\nmeasures of the fiscal performance of the district, as prescribed by the\ncommissioner. Pursuant to regulations of the commissioner, the report\ncard shall also compare these measures to statewide averages for all\npublic schools, and statewide averages for public schools of comparable\nwealth and need, developed by the commissioner. Such report card shall\ninclude, at a minimum, any information on the school district regarding\npupil performance and expenditure per pupil required to be included in\nthe annual report by the regents to the governor and the legislature\npursuant to section two hundred fifteen-a of this chapter; and any other\ninformation required by the commissioner. School districts (i)\nidentified as having fifteen percent or more of their students in\nspecial education, or (ii) which have fifty percent or more of their\nstudents with disabilities in special education programs or services\nsixty percent or more of the school day in a general education building,\nor (iii) which have eight percent or more of their students with\ndisabilities in special education programs in public or private separate\neducational settings shall indicate on their school district report card\ntheir respective percentages as defined in this subparagraph and\nsubparagraphs (i) and (ii) of this paragraph as compared to the\nstatewide average.\n  7. a. Each year, commencing with the proposed budget for the two\nthousand--two thousand one school year, the trustee or board of trustees\nshall prepare a property tax report card, pursuant to regulations of the\ncommissioner, and shall make it publicly available by transmitting it to\nlocal newspapers of general circulation, appending it to copies of the\nproposed budget made publicly available as required by law, making it\navailable for distribution at the annual meeting, and otherwise\ndisseminating it as required by the commissioner. Such report card shall\ninclude: (i) the amount of total spending and total estimated school tax\nlevy that would result from adoption of the proposed budget and the\npercentage increase or decrease in total spending and total school tax\nlevy from the school district budget for the preceding school year; and\n(ii) the district's tax levy limit determined pursuant to section two\nthousand twenty-three-a of this title, and the estimated school tax\nlevy, excluding any levy necessary to support the expenditures pursuant\nto subparagraphs (i) through (iv) of paragraph i of subdivision two of\nsection two thousand twenty-three-a of this title, that would result\nfrom adoption of the proposed budget; and (iii) the projected enrollment\ngrowth for the school year for which the budget is prepared, and the\npercentage change in enrollment from the previous year; and (iv) the\npercentage increase in the consumer price index, as defined in paragraph\nc of this subdivision; and (v) the projected amount of the\nunappropriated unreserved fund balance that will be retained if the\nproposed budget is adopted, the projected amount of the reserved fund\nbalance, the projected amount of the appropriated fund balance, the\npercentage of the proposed budget that the unappropriated unreserved\nfund balance represents, the actual unappropriated unreserved fund\nbalance retained in the school district budget for the preceding school\nyear, and the percentage of the school district budget for the preceding\nschool year that the actual unappropriated unreserved fund balance\nrepresents, and a schedule of reserve funds, setting forth the name of\neach reserve fund, a description of its purpose, the balance as of the\nclose of the third quarter of the current school district fiscal year\nand a brief statement explaining any plans for the use of each such\nreserve fund for the ensuing fiscal year.\n  b. A copy of the property tax report card prepared for the annual\ndistrict meeting shall be submitted to the department in the manner\nprescribed by the department by the end of the business day next\nfollowing approval of the report card by the trustee or board of\ntrustees, but no later than twenty-four days prior to the statewide\nuniform voting day. The department shall compile such data for all\nschool districts whose budgets are subject to a vote of the qualified\nvoters and shall make such compilation available electronically at least\nten days prior to the statewide uniform voting day.\n  c. For purposes of this subdivision, "percentage increase in the\nconsumer price index" shall mean the percentage that represents the\nproduct of one hundred and the quotient of: (i) the average of the\nnational consumer price indexes determined by the United States\ndepartment of labor for the twelve-month period preceding January first\nof the current year minus the average of the national consumer price\nindexes determined by the United States department of labor for the\ntwelve-month period preceding January first of the prior year, divided\nby (ii) the average of the national consumer price indexes determined by\nthe United States department of labor for the twelve-month period\npreceding January first of the prior year, with the result expressed as\na decimal to two places.\n
N.Y. PBA Law § 3154 — New York Code / Act PBA / Article 10-A / Title 2 / Section 3154
Regional partnership program
Status: in_force

§ 3154. Regional partnership program. 1. Establishment and purpose.\nThere is established a program in the foundation to be known as the\nregional partnership program. The program shall provide regional\neconomic assistance to certified partnerships for the purpose of\ncarrying out the purposes pursuant to this section and section\nthirty-one hundred fifty-three of this title.\n  2. Duties of regional partnerships. The regional partnerships shall\nwork individually and in coordination with the technology development\norganizations established pursuant to section thirty-one hundred two-d\nof this article, and with other partnerships to advance economic growth\nand business creation and expansion in the state. The program shall\nprovide regional economic assistance to certified partnerships for the\npurpose of carrying out the purposes pursuant to this section and\nsection thirty-one hundred fifty-three of this title.\n  3. Certification. (a) Partnerships shall be comprised of local\neconomic development organizations and, to the extent they are present\nin the region, centers of excellence as defined by section three of part\nT of chapter eighty-four of the laws of two thousand two or in the\nabsence of such center in the region, at least one institution of higher\neducation involved in commercialization efforts similar to such centers\nof excellence. To obtain certification for the purposes of carrying out\nthe programs of the foundation, regional partnerships shall include\nbroad representation of the economic development and innovation\ncommunity in the region, including but not limited to, community\ncolleges, university or nonprofit research institutions, private\nindustry representatives, commercial lending institutions, venture\ncapital firms and workforce development organizations. Before any\npartnership is certified by the foundation, the foundation shall approve\nwritten guidelines for the program and shall provide a copy of the\nguidelines to the temporary president of the senate and the speaker of\nthe assembly.\n  (b) Within thirty days of the appointment of the majority of the\nthirteen voting members of the board, the board shall identify and\nreview the necessary criteria that shall be demonstrated for a\npartnership to successfully fulfill the duties specified in subdivision\nsix of this section.\n  (c) Within thirty days following the foundation's identification of\ncriteria for partnerships, a comprehensive request for proposals for\neach of the economic development regions of the state shall be issued by\nthe foundation that incorporates such criteria and may request any and\nall information deemed necessary by the foundation to certify the\npartnerships.\n  (d) The foundation shall have ninety days to conduct a comprehensive\nreview of all proposed plans and partnerships. After such review, the\nfoundation shall select and certify regional partnerships and approve\nplans by a two-thirds majority vote of the board.\n  (e) The foundation shall certify one partnership to represent each of\nten economic development regions established by the New York state\ndepartment of economic development pursuant to section two hundred\nthirty of the economic development law. The foundation shall certify a\nregional partnership that meets the criteria and the requirements as set\nforth in subdivision four of this section, provided that there is a\nregional partnership that represents each region specified in this\nsection, provided further that the foundation determines that an\napplication has been received from each region that is sufficient to\naccomplish the purposes of this section.\n  (f) The foundation shall modify or revoke a partnership's\ncertification consistent with the regulations, policies and guidelines\nof the foundation. The foundation may change the number of regions or\nregional boundaries with a two-thirds majority vote of the board.\n  (g) The length of certification for each such partnership, subject to\nthe foundation's authority to revoke or modify a partner's\ncertification, shall be for a period of five years, beginning no later\nthan March thirty-first, two thousand six.\n  4. Application. A partnership may apply to the foundation to be\ncertified as a regional partnership. Each partnership shall have sixty\ndays to prepare and submit an application prepared by the foundation\nfrom the date of the issuance of such request for proposals. All\napplications must be on the form required by the foundation and include\nand demonstrate all of the following:\n  (a) the coordinator's name and address;\n  (b) a statement that the applicant is a partnership and the identity\nof its members;\n  (c) a copy of a written strategic plan adopted by the partnership\ndescribing the targeted industry segments which the partnership shall\nfoster;\n  (d) a formal statement of cooperation from each partner confirming the\ncontributions, financial and other, and responsibilities of each member;\n  (e) identification of programs and funds which are appropriate to the\nimplementation of its regional strategy;\n  (f) identification of the efforts to leverage other sources of public\nand private funding in its proposal;\n  (g) identification of the level of financial expertise of the\npartnerships;\n  (h) an organizational chart;\n  (i) identification of the resources of the partnership;\n  (j) a comprehensive plan for its strategy to promote program\nimplementation within the designated geographic region; and\n  (k) any other information required by the foundation.\n  5. Review and designation. The foundation shall review the\napplications.  Upon being satisfied that all requirements have been met,\nthe foundation may approve an application. If the foundation approves an\napplication, the foundation shall accept the organization designated as\nthe coordinator for the regional partnership programs.\n  6. Continuation of certification. To continue to be certified, a\npartnership shall perform the following duties which shall include, but\nnot be limited to:\n  (a) Serve as a regional partner in identifying, developing, adapting\nand implementing advanced technologies and innovative strategies to\nenable the growth and competitiveness of existing and emerging companies\nthrough process improvement, technology development, commercialization\nand production.\n  (b) Promote collaborations, programs and initiatives by and among the\nfoundation, technology enterprises, economic development organizations,\nthe corporate community, academic research institutions, government,\nworkforce development organizations and other interests working\ncollectively to advance economic growth, including activities to ensure\nthe availability of venture capital within the region including contract\nservices in conjunction with the foundation pursuant to section\nthirty-one hundred fifty-two of this title. Each partnership should\nstress the use of information technology as a necessary means to link\nsuch entities together in a cohesive and effective manner.\n  (c) Provide and serve as a conduit to, capital for existing and\nemerging companies involved in the development, commercialization, and\nproduction of innovative products and processes.\n  (d) Develop and provide support to business incubation facilities and\nencourage the development of technology business in or near research\nacademic institutions.\n  (e) Each partnership shall encourage business mentoring opportunities,\nto emerging companies in order to provide resources and industry\nknowledge to create opportunities for growth.\n  7. Certification review. Not less than one hundred eighty days prior\nto the expiration of a partnership's certification the foundation board\nshall conduct a comprehensive review of the partnership's performance\nover the entire period of time for which the partnership was certified\nas such by the foundation. The review shall primarily be based on those\nannual reviews conducted by the foundation as authorized by this\nsubdivision. Should the foundation deem the partnership's performance to\nbe satisfactory it shall, by two-thirds vote of the thirteen voting\nmembers of the state board, re-certify the regional partnership as a\nregional partnership for a period of five years, provided such period\nbegin on the day that the previous certification has expired. Provided,\nhowever, should the foundation board rule that a partnership's\nperformance has not been satisfactory, or if two-thirds of the voting\nmembers of the foundation board do not support such partnership's\nre-certification, the foundation board shall issue a new request for\nproposals for a new regional partnership provided that such request for\nproposals shall be issued no later than thirty days after the foundation\nboard declined to re-certify the partnership. Those partnerships that\nchoose to submit an application for certification as a new regional\npartnership in response to the request for proposals issued by the\nfoundation board shall have sixty days to prepare and submit an\napplication from the date of the issuance of such request for proposals.\nThe foundation board shall have forty-five days to conduct a\ncomprehensive review of all applications for certification as a regional\npartnership. After a review of the applications, the foundation board\nshall select and certify a new partnership for all those regions for\nwhich a new request for proposals were issued.\n  8. Regional coordinator. Each partnership shall designate from its\nmembers a single, non-profit organization to coordinate program\ndevelopment and implementation, and to act as administrative entity for\nthe partnership programs. Such non-profit organization, or its staff,\nshall have demonstrated experience with state and federal contracting\nprocedures.\n  9. Records. Upon request, a partnership must authorize employees or\nagents of the foundation to inspect its books and records during regular\nbusiness hours.\n  10. Foundation fund. (a) Establish fund and programs. There is hereby\ncreated a fund within the foundation to be known as the foundation fund\nfor the purposes of: (i) providing financial assistance in the form of\ngrants, loans, equity investments or a combination thereof to companies\nfor purposes which may include, but not be limited to, commercialization\nof innovative products and processes for emerging technology sectors,\nincluding biotechnology, nanotechnology, bioinformatics, software\ndesign, innovative energy efficiencies and environmental technologies\nand other technologies; (ii) providing financial assistance in the form\nof grants, loans or a combination thereof to small emerging companies\nfor the purposes of: (A) offsetting the small emerging companies' costs\nassociated with accessing advanced telecommunications services and\ntechnologies, provided, however, that such small emerging companies or\ntheir affiliates shall not be in the business of offering\ntelecommunications services and technologies; (B) offsetting the small\nemerging companies' costs associated with implementing energy efficiency\nor pollution prevention projects; (iii) providing grants to facilities\nthat are equipped with high-technology resources appropriate to\ndifferent technology sectors, including biotechnology, nanotechnology,\nbioinformatics, software design, innovative energy and environmental\ntechnologies and other advanced technologies, for lab-based\ncommercialization enhancement and pre-venture product and business\ndevelopment and working capital support, such as to various sectors\nparticularly those that partner with university based research\ninstitutions; and (iv) providing financial assistance in the form of\ngrants, loans or a combination thereof to businesses and facility\nprojects that incorporate innovative products and processes into\ntraditional economic activities, including but not limited to\nagriculture, manufacturing, services and tourism. A certified\npartnership shall be eligible to apply for assistance under any of the\nprograms established in this section.\n  (b) Programs. (i) The technology enhancement program will provide\ngrants for lab-based commercialization enhancement and pre-venture\nproduct and business development.\n  (ii) The innovation investment program shall provide financing to\nfacilities for early-stage companies or companies that demonstrate a\nhigh potential for growth and innovation, as defined and specified by\nthe foundation. Innovation investment fund awards may take the form of\ngrants, equity investments, or loans or a combination thereof, provided\nthat the fund serves to promote the growth of small technology-intensive\nor otherwise innovative businesses in the state of New York. Innovation\ninvestment fund grants, equity investments or loans shall be in amounts\nequal to or greater than twenty-five thousand dollars but shall not\nexceed two hundred fifty thousand dollars.\n  (iii) The emerging investment program shall take the form of grants,\nequity investments, or loans or a combination thereof, to businesses in\nthe stage of product development, as defined and specified by the\nfoundation. Emerging investment fund investments or loans shall be\ngreater than two hundred fifty thousand dollars but shall not exceed\nseven hundred fifty thousand dollars. Businesses eligible to receive\ninvestments from the emerging investment fund shall meet such targets\npursuant to foundation guidelines that demonstrate sufficient potential\nto bring a technology-intensive or otherwise innovative product or\nprocess to market and become a profitable employer located in the state\nof New York.\n  (iv) The business acceleration program shall provide financing in the\nform of grants, equity investments, or loans or a combination thereof,\nto revenue-generating technology-intensive or otherwise innovative\nbusinesses, as defined and specified by the foundation, in order to\naccelerate their expansion towards profitability. Business acceleration\nfund grants, equity investments or loans shall be greater than seven\nhundred fifty thousand dollars but shall not exceed one million dollars.\nEligible businesses shall demonstrate, pursuant to foundation\nguidelines, their ability to become profitable and expand their\nemployment in the state of New York.\n  (v) The New York Phase I federal small business innovation research\nprogram may award grants to recipients conducting research that may\nresult in the development of an innovative technology having the\npotential to lead to the commercialization or fabrication within New\nYork of new or improved products, processes, or services for the\ncontinuation of such research under the contract awarded by the federal\nagency not to exceed the amount of the federal award or fifty thousand\ndollars, whichever is less.\n  (c) The community colleges/academic research institutions curriculum\nalignment program which shall provide assistance for alignment of SUNY\nand CUNY community colleges with high-technology industry clusters and\nacademic research institutions through the development of specialized\ncurricula which meets the needs of emerging businesses for technical and\nother skilled workers.\n  (d) The New York Science, Technology, Engineering and Math (STEM)\nprogram may foster student interest in scientific and technical careers\nand may include support for summer science and math camps, internships\nand mentoring opportunities, and support opportunities for professional\ndevelopment for teachers in the areas of science, mathematics, and\nengineering.\n  (e) The management and technical assistance program may provide\nsupport for regional activities which include industry associations,\nangel investor networks, entrepreneurial networks, regional business\nplan competitions and other related activities.\n  (f) The manufacturing assistance program may provide support for\nflexible manufacturing networks, niche market development, productivity\nand energy efficiency assessments and skills training.\n  (g) The regional marketing and export assistance program may provide\nsupport for regional activities including marketing cooperatives and\nbranding initiatives.\n  11. Reporting requirements. Each partnership shall annually submit the\nfollowing information to the foundation and to the temporary president\nof the senate and the speaker of the assembly:\n  (a) the designated coordinator's current contact information;\n  (b) a copy of the regional partnerships' current statement of\ncooperation that defines roles, responsibilities, contributions,\nfinancial and otherwise, of the partnerships;\n  (c) a list of the partnership's current officers and directors;\n  (d) an independent audit covering all funds received from the state;\n  (e) upon request, an independent audit covering all funds received and\nactivities supported by non-state sources; and\n  (f) all other information that the foundation may require.\n  12. Urban development corporation proposals. (a) Upon certification\npursuant to subdivision three of this section, each regional partnership\nmay submit to the urban development corporation a proposal on how the\nregional partnership shall provide economic development assistance,\npursuant to sections sixteen-h and sixteen-m of section one of the New\nYork state urban development corporation act.\n
N.Y. PBH Law § 14 — New York Code / Act PBH / Article 1 / Title 2 / Section 14
Actions against persons rendering professional services at the request of the department; defense and indemnification
Status: in_force

§ 14. Actions against persons rendering professional services at the\nrequest of the department; defense and indemnification. The provisions\nof section seventeen of the public officers law shall apply to any\nphysician, dentist, nurse or other health care professional who: (i) is\nlicensed to practice pursuant to article one hundred thirty-one, one\nhundred thirty-one-B, one hundred thirty-three, one hundred thirty-six,\none hundred thirty-seven, one hundred thirty-nine, one hundred\nforty-three, one hundred fifty-six, one hundred fifty-seven, one hundred\nfifty-nine or one hundred sixty-four of the education law and who is\nrendering professional treatment or consultation in connection with\nprofessional treatment authorized under such license at the request of\nthe department, or at a departmental facility, including clinical\npractice provided pursuant to a clinical practice plan established\npursuant to subdivision fourteen of section two hundred six of this\nchapter, to patients receiving care or professional consultation from\nthe department while rendering such professional treatment or\nconsultation; (ii) is rendering consultation in connection with an audit\nor prepayment review of claims or treatment requests under the medical\nassistance program; or (iii) assists the department as consultants or\nexpert witnesses in the investigation or prosecution of alleged\nviolations of article twenty-eight, thirty-six, forty-four or\nforty-seven of this chapter or rules and regulations adopted pursuant\nthereto.\n
N.Y. RPT Law § 467 — New York Code / Act RPT / Article 4 / Title 2 / Section 467
Persons sixty-five years of age or over
Status: in_force

§ 467. Persons sixty-five years of age or over. 1.  * (a) Real\nproperty owned by one or more persons, each of whom is sixty-five years\nof age or over, or real property owned by a married couple or by\nsiblings, one of whom is sixty-five years of age or over, or real\nproperty owned by one or more persons, some of whom qualify under this\nsection and the others of whom qualify under section four hundred\nfifty-nine-c of this title, shall be exempt from payments in lieu of\ntaxes (PILOT) to the battery park city authority or from taxation by any\nmunicipal corporation in which located to the extent of fifty per centum\nof the assessed valuation thereof, provided the governing board of such\nmunicipality, after public hearing, adopts a local law, ordinance or\nresolution providing therefor. For the purposes of this section, the\nterm "sibling" shall include persons whose relationship as siblings has\nbeen established through either half blood, whole blood or adoption.\n  * NB Effective until July 1, 2027\n  * (a) Real property owned by one or more persons, each of whom is\nsixty-five years of age or over, or real property owned by a married\ncouple or by siblings, one of whom is sixty-five years of age or over,\nor real property owned by one or more persons, some of whom qualify\nunder this section and the others of whom qualify under section four\nhundred fifty-nine-c of this title, shall be exempt from payments in\nlieu of taxes (PILOT) to the battery park city authority or from\ntaxation by any municipal corporation in which located to the extent of\nfifty per centum of the assessed valuation thereof, provided the\ngoverning board of such municipality, after public hearing, adopts a\nlocal law, ordinance or resolution providing therefor, and provided\nfurther that such local law, ordinance or resolution shall be enacted or\namended separately from any other local law, ordinance, or resolution\nauthorized pursuant to a section of this article other than (i) this\nsection or (ii) section four hundred fifty-nine-c of this title. For the\npurposes of this section, the term "sibling" shall include persons whose\nrelationship as siblings has been established through either half blood,\nwhole blood or adoption.\n  * NB Effective July 1, 2027\n  (b) (1) Any local law, ordinance or resolution adopted pursuant to\nparagraph (a) of this subdivision may be amended, or a local law,\nordinance or resolution may be adopted, to provide an exemption so as to\nincrease the maximum income eligibility level of such municipal\ncorporation as provided in subdivision three of this section\n(represented in the hereinbelow schedule as M), to the extent provided\nin the following schedule:\n    ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION\n                                          EXEMPT FROM TAXATION OR PILOT\nMore than (M) but\n   less than (M+ $1,000)                           45 per centum\n(M+ $1,000 or more) but\n   less than (M+ $2,000)                           40 per centum\n(M+ $2,000 or more) but\n   less than (M+ $3,000)                           35 per centum\n(M+ $3,000 or more) but\n   less than (M+ $3,900)                           30 per centum\n(M+ $3,900 or more) but\n   less than (M+ $4,800)                           25 per centum\n(M+ $4,800 or more) but\n   less than (M+ $5,700)                           20 per centum\n  (2) Any local law, ordinance or resolution adopted pursuant to\nsubparagraph one of this paragraph may be amended, or a local law,\nordinance or resolution may be adopted, to provide an exemption so as to\nincrease the maximum income eligibility level of such municipal\ncorporation as provided in subdivision three of this section\n(represented in the hereinbelow schedule as M), and as increased as\nprovided for in such subparagraph one to the extent provided in the\nfollowing schedule:\n    ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION\n                                          EXEMPT FROM TAXATION OR PILOT\n(M+ $5,700 or more) but\n   less than (M+ $6,600)                            15 per centum\n(M+ $6,600 or more) but\n   less than (M+ $7,500)                            10 per centum\n  (3) Any local law, ordinance or resolution adopted pursuant to\nsubparagraphs one and two of this paragraph may be amended, or a local\nlaw, ordinance or resolution may be adopted, to provide an exemption so\nas to increase the maximum income eligibility level of such municipal\ncorporation as provided in subdivision three of this section\n(represented in the hereinbelow schedule as M), and as increased as\nprovided for in such subparagraph one to the extent provided in the\nfollowing schedule:\n    ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION\n                                          EXEMPT FROM TAXATION OR PILOT\n(M+ $7,500 or more)\n    but less than (M+ $8,400)                        5 per centum\n  (4) Notwithstanding the maximum exemption percentage permitted\npursuant to paragraph (a) of this subdivision, any local law, ordinance\nor resolution adopted pursuant to this section may be amended, or a\nlocal law, ordinance or resolution may be adopted, to create additional\nannual income categories and corresponding exemption percentages for\nhouseholds making less than the maximum income eligibility level of such\nmunicipal corporation as provided in this subdivision (represented in\nthe hereinbelow schedule as M) pursuant to the following schedule:\nANNUAL INCOME          PERCENTAGE OF ASSESSED VALUATION\n                             EXEMPT FROM TAXATION\nLess than (M) but\nmore than (M- $1,000)                  50%\nLess than (M- $1,000) but\nmore than (M- $2,000)                  55%\nLess than (M- $2,000) but              60%\nmore than (M- $3,000); and\nLess than (M- $3,000)                  65%\n  (c) Any exemption provided by this section shall be computed after all\nother partial exemptions allowed by law, excluding the school tax relief\n(STAR) exemption authorized by section four hundred twenty-five of this\ntitle, have been subtracted from the total amount assessed.\n  (d) The real property tax or PILOT exemption on real property owned by\na married couple, one of whom is sixty-five years of age or over, once\ngranted, shall not be rescinded by any municipal corporation solely\nbecause of the death of the older spouse so long as the surviving spouse\nis at least sixty-two years of age.\n  2. Exemption from taxation for school purposes shall not be granted in\nthe case of real property where a child resides if such child attends a\npublic school of elementary or secondary education, unless the governing\nboard of the school district in which the property is located, after\npublic hearing, adopts a resolution providing for such exemption;\nprovided that any such resolution shall condition such exemption upon\nsatisfactory proof that the child was not brought into the residence in\nwhole or in substantial part for the purpose of attending a particular\nschool within the district. The procedure for such hearing and\nresolution must be conducted separately from the procedure for any\nhearing and local law, ordinance or resolution conducted pursuant to\nparagraph (a) of subdivision one of this section.\n  3. No exemption shall be granted:\n  (a)* (i) if the income of the owner or the combined income of the\nowners of the property for the applicable income tax year exceeds the\nsum of three thousand dollars, or such other sum not less than three\nthousand dollars nor more than fifty thousand dollars, as may be\nprovided by the local law, ordinance or resolution adopted pursuant to\nthis section.\n  * NB Effective until July 1, 2027\n  * (i) if the income of the owner or the combined income of the owners\nof the property for the applicable income tax year exceeds the sum of\nthree thousand dollars, or such other sum not less than three thousand\ndollars nor more than seventy-five thousand dollars beginning July\nfirst, two thousand twenty-seven, as may be provided by the local law,\nordinance or resolution adopted pursuant to this section.\n  * NB Effective July 1, 2027\n  (ii) Where the taxable status date is on or before April fourteenth,\nthe applicable income tax year shall be the second most recent calendar\nyear. Where the taxable status date is on or after April fifteenth, the\napplicable income tax year shall be the most recent calendar year.\nProvided, however, that for taxpayers whose income tax returns are filed\non the basis of a fiscal year rather than a calendar year, the\napplicable income tax year shall be the most recent fiscal year for\nwhich an income tax return has been filed.\n  (iii) Where title is vested in a married person, the combined income\nof such person and such person's spouse may not exceed such sum, except\nwhere one spouse or ex-spouse is absent from the property as provided in\nsubparagraph (ii) of paragraph (d) of this subdivision, then only the\nincome of the spouse or ex-spouse residing on the property shall be\nconsidered and may not exceed such sum.\n  (iv) The term "income" as used herein shall mean the "adjusted gross\nincome" for federal income tax purposes as reported on the applicant's\nfederal or state income tax return for the applicable income tax year,\nsubject to any subsequent amendments or revisions, plus any social\nsecurity benefits not included in such federal adjusted gross income;\nprovided that if no such return was filed for the applicable income tax\nyear, the applicant's income shall be determined based on the amounts\nthat would have so been reported if such a return had been filed; and\nprovided further, that when determining income for purposes of this\nsection, the following conditions shall be applicable:\n  (1) the governing body of a municipal corporation, after a public\nhearing, may adopt a local law, ordinance or resolution providing that\nany social security benefits that were not included in the applicant's\nfederal adjusted gross income shall not be considered income;\n  (2) distributions received from an individual retirement account or\nindividual retirement annuity that were included in the applicant's\nfederal adjusted gross income shall not be considered income unless the\ngoverning body of a municipal corporation, after a public hearing,\nadopts a local law, ordinance or resolution providing otherwise;\n  (3) the applicant's income shall be offset by all medical and\nprescription drug expenses actually paid that were not reimbursed or\npaid for by insurance, if the governing board of a municipal\ncorporation, after a public hearing, adopts a local law, ordinance or\nresolution providing therefor;\n  (4) any tax-exempt interest or dividends that were excluded from the\napplicant's federal adjusted gross income shall be considered income;\nand\n  (5) any losses that were applied to reduce the applicant's federal\nadjusted gross income shall be subject to the following limitations:\n  (A) the net amount of loss reported on federal Schedule C, D, E, or F\nshall not exceed three thousand dollars per schedule,\n  (B) the net amount of any other separate category of loss shall not\nexceed three thousand dollars, and\n  (C) the aggregate amount of all losses shall not exceed fifteen\nthousand dollars;\n  (v) Notwithstanding subparagraph (iv) of this paragraph, in a city\nhaving a population of one million persons or more:\n  (1) Except as provided in clause two of this subparagraph, the term\n"income" as used in this section shall mean the "adjusted gross income"\nfor federal income tax purposes as reported on the applicant's federal\nor state income tax return for the most recent income tax year or years\nfor which data is sufficiently available to determine the applicant's\neligibility for exemptions pursuant to this section, subject to any\nsubsequent amendments or revisions, minus any distributions, to the\nextent included in federal adjusted gross income, received from an\nindividual retirement account and an individual retirement annuity;\nprovided that if no such return was filed for such income tax year, the\napplicant's income shall be determined based on the amounts that would\nhave so been reported if such a return had been filed; and\n  (2) If an owner who has received an exemption pursuant to this section\nfor a property on an assessment roll for a tax year ending on or before\nJune thirtieth, two thousand twenty-four would receive a greater\nexemption for any tax year ending on or after June thirtieth, two\nthousand twenty-five, the term "income" shall include social security\nand retirement benefits, interest, dividends, total gain from the sale\nor exchange of a capital asset which may be offset by a loss from the\nsale or exchange of a capital asset in the same income tax year, net\nrental income, salary or earnings, and net income from self-employment,\nbut shall not include a return of capital, gifts, inheritances, payments\nmade to individuals because of their status as victims of Nazi\npersecution, as defined in P.L. 103-286 or monies earned through\nemployment in the federal foster grandparent program and any such income\nshall be offset by all medical and prescription drug expenses actually\npaid which were not reimbursed or paid for by insurance, if the\ngoverning board of a municipality, a public hearing, adopts a local law\nor resolution providing therefor. In addition, an exchange of an annuity\nfor an annuity contract, which resulted in non-taxable gain, as\ndetermined in section one thousand thirty-five of the internal revenue\ncode, shall be excluded from such income. Provided that such exclusion\nshall be based on satisfactory proof that such an exchange was solely an\nexchange of an annuity for an annuity contract that resulted in a\nnon-taxable transfer determined by such section of the internal revenue\ncode. Furthermore, such income shall not include the proceeds of a\nreverse mortgage, as authorized by section six-h of the banking law, and\nsections two hundred eighty and two hundred eighty-a of the real\nproperty law; provided, however, that monies used to repay a reverse\nmortgage may not be deducted from income, and provided additionally that\nany interest or dividends realized from the investment of reverse\nmortgage proceeds shall be considered income. The provisions of this\nparagraph notwithstanding, such income shall not include veterans\ndisability compensation, as defined in Title 38 of the United States\nCode provided the governing board of such municipality, after public\nhearing, adopts a local law, ordinance or resolution providing therefor.\nIn computing net rental income and net income from self-employment no\ndepreciation deduction shall be allowed for the exhaustion, wear and\ntear of real or personal property held for the production of income.\n  (b) unless the owner shall have held an exemption under this section\nfor the owner's previous residence or unless the title of the property\nshall have been vested in the owner or one of the owners of the property\nfor at least twelve consecutive months prior to the date of making\napplication for exemption, provided, however, that in the event of the\ndeath of a married person in whose name title of the property shall have\nbeen vested at the time of death and then becomes vested solely in such\nperson's surviving spouse by virtue of devise by or descent from the\ndeceased spouse, the time of ownership of the property by the deceased\nspouse shall be deemed also a time of ownership by the surviving spouse\nand such ownership shall be deemed continuous for the purposes of\ncomputing such period of twelve consecutive months. In the event of a\ntransfer by a married person to such person's spouse of all or part of\nthe title to the property, the time of ownership of the property by the\ntransferor spouse shall be deemed also a time of ownership by the\ntransferee spouse and such ownership shall be deemed continuous for the\npurposes of computing such period of twelve consecutive months. Where\nproperty of the owner or owners has been acquired to replace property\nformerly owned by such owner or owners and taken by eminent domain or\nother involuntary proceeding, except a tax sale, the period of ownership\nof the former property shall be combined with the period of ownership of\nthe property for which application is made for exemption and such\nperiods of ownership shall be deemed to be consecutive for purposes of\nthis section. Where a residence is sold and replaced with another within\none year and both residences are within the state, the period of\nownership of both properties shall be deemed consecutive for purposes of\nthe exemption from taxation by a municipality within the state granting\nsuch exemption. Where the owner or owners transfer title to property\nwhich as of the date of transfer was exempt from taxation or PILOT under\nthe provisions of this section, the reacquisition of title by such owner\nor owners within nine months of the date of transfer shall be deemed to\nsatisfy the requirement of this paragraph that the title of the property\nshall have been vested in the owner or one of the owners for such period\nof twelve consecutive months. Where, upon or subsequent to the death of\nan owner or owners, title to property which as of the date of such death\nwas exempt from taxation or PILOT under such provisions, becomes vested,\nby virtue of devise or descent from the deceased owner or owners, or by\ntransfer by any other means within nine months after such death, solely\nin a person or persons who, at the time of such death, maintained such\nproperty as a primary residence, the requirement of this paragraph that\nthe title of the property shall have been vested in the owner or one of\nthe owners for such period of twelve consecutive months shall be deemed\nsatisfied;\n  (c) unless the property is used exclusively for residential purposes,\nprovided, however, that in the event any portion of such property is not\nso used exclusively for residential purposes but is used for other\npurposes, such portion shall be subject to taxation or PILOT and the\nremaining portion only shall be entitled to the exemption provided by\nthis section;\n  (d) unless the real property is the legal residence of and is occupied\nin whole or in part by the owner or by all of the owners of the\nproperty: except where, (i) an owner is absent from the residence while\nreceiving health-related care as an inpatient of a residential health\ncare facility, as defined in section twenty-eight hundred one of the\npublic health law, provided that any income accruing to that person\nshall only be income only to the extent that it exceeds the amount paid\nby such owner, spouse, or co-owner for care in the facility, and\nprovided further, that during such confinement such property is not\noccupied by other than the spouse or co-owner of such owner; or, (ii)\nthe real property is owned by a married person or a married couple, or\nby a formerly married person or a formerly married couple, and one\nspouse or ex-spouse is absent from the residence due to divorce, legal\nseparation or abandonment and all other provisions of this section are\nmet provided that where an exemption was previously granted when both\nresided on the property, then the person remaining on the real property\nshall be sixty-two years of age or over.\n  3-a. (a) For the purposes of this section, title to that portion of\nreal property owned by a cooperative apartment corporation in which a\ntenant-stockholder of such corporation resides and which is represented\nby the tenant-stockholder's share or shares of stock in such corporation\nas determined by its or their proportional relationship to the total\noutstanding stock of the corporation, including that owned by the\ncorporation, shall be deemed to be vested in such tenant-stockholder.\n  (b) That proportion of the assessment of such real property owned by a\ncooperative apartment corporation determined by the relationship of such\nreal property vested in such tenant-stockholder to such entire parcel\nand the buildings thereon owned by such cooperative apartment\ncorporation in which such tenant-stockholder resides shall be subject to\nexemption from taxation or PILOT pursuant to this section and any\nexemption so granted shall be credited by the appropriate taxing\nauthority against the assessed valuation of such real property; the\nreduction in real property taxes or PILOT realized thereby shall be\ncredited by the cooperative apartment corporation against the amount of\nsuch taxes or PILOT otherwise payable by or chargeable to such\ntenant-stockholder.\n  (c) Real property may be exempt from taxation or PILOT pursuant to\nthis subdivision by a municipality in which such property is located\nonly if the governing board of such municipality, after public hearing,\nadopts a local law, ordinance or resolution providing therefor.\nNotwithstanding any provision of law to the contrary, any local law,\nordinance or resolution adopted pursuant to this paragraph may provide,\nor be amended to provide, that a tenant-stockholder who resides in a\ndwelling which is subject to the provisions of either article two, four,\nfive or eleven of the private housing finance law and who is eligible\nfor a rent increase exemption pursuant to section four hundred\nsixty-seven-c of this title shall not be eligible for an exemption\npursuant to this subdivision and that a tenant-stockholder who resides\nin a dwelling which is subject to the provisions of either article two,\nfour, five or eleven of the private housing finance law and who is not\neligible for a rent increase exemption pursuant to section four hundred\nsixty-seven-c of this title but who meets the requirements for\neligibility for an exemption pursuant to this section shall be eligible\nfor such exemption provided that such exemption shall be in an amount\ndetermined by multiplying the exemption otherwise allowable pursuant to\nthis section by a fraction having a numerator equal to the amount of\nreal property taxes or payments in lieu of taxes that were paid with\nrespect to such dwelling and a denominator equal to the full amount of\nreal property taxes that would have been owed with respect to such\ndwelling had it not been granted an exemption or abatement of real\nproperty taxes pursuant to any provision of law, provided, however, that\nany reduction in real property taxes received with respect to such\ndwelling pursuant to this section or section four hundred sixty-seven-c\nof this title shall not be considered in calculating such numerator. Any\nsuch local law, ordinance or resolution that so provides, or is amended\nto so provide, shall also provide that a tenant-stockholder who resides\nin a dwelling which was or continues to be subject to a mortgage insured\nor initially insured by the federal government pursuant to section two\nhundred thirteen of the National Housing Act, as amended, and who is\neligible for both a rent increase exemption pursuant to section four\nhundred sixty-seven-c of this title and an exemption pursuant to this\nsubdivision, may apply for and receive either a rent increase exemption\npursuant to section four hundred sixty-seven-c of this title or an\nexemption pursuant to this subdivision, but not both.\n  3-b. The commissioner shall develop, make available and distribute to\nany municipal corporation which requests it, a form for the purpose of\nadministering the provisions of paragraph (a) of subdivision three of\nthis section.\n  4. Every municipal corporation in which such real property is located\nshall notify, or cause to be notified, each person owning residential\nreal property in such municipal corporation of the provisions of this\nsection. The provisions of this subdivision may be met by a notice or\nlegend sent on or with each tax or PILOT bill to such persons reading\nsubstantially as set forth in subdivision one-c of section nine hundred\ntwenty-two of this chapter. Each cooperative apartment corporation shall\nnotify each tenant-stockholder thereof in residence of such provisions\nas set forth herein. Failure to notify, or cause to be notified any\nperson who is in fact, eligible to receive the exemption provided by\nthis section or the failure of such person to receive the same shall not\nprevent the levy, collection and enforcement of the payment of the taxes\nor PILOT on property owned by such person. A second copy of the notice\nrequired by this subdivision shall be sent thirty days prior to the\nfiling deadline.\n  4-a. (a) A senior citizen eligible for the exemption provided for in\nsubdivision one of this section may request that a notice be sent to an\nadult third party. Such request shall be made on a form prescribed by\nthe commissioner and shall be submitted to the assessor of the assessing\nunit in which the eligible taxpayer resides no later than sixty days\nbefore the last application date for the first taxable status date to\nwhich it is to apply. Such form shall provide a section whereby the\ndesignated third party shall consent to such designation. Such request\nshall be effective upon receipt by the assessor. The assessor shall\nmaintain a list of all eligible property owners who have requested\nnotices pursuant to this paragraph.\n  (b) A notice shall be sent to the designated third party at least\nthirty days prior to the last application date for each ensuing taxable\nstatus date; provided that no such notice need be sent in the first year\nif the request was not received by the assessor at least sixty days\nbefore the last application date for the applicable taxable status date.\nSuch notice shall read substantially as follows: "On behalf of (identify\nsenior citizen or citizens), you are advised that his, her, or their\nrenewal application for the senior exemption must be filed with the\nassessor no later than (enter date). You are encouraged to remind him,\nher, or them of that fact, and to offer assistance if needed, although\nyou are under no legal obligation to do so. Your cooperation and\nassistance are greatly appreciated."\n  (c) A notice shall be sent to the designated third party whenever the\nassessor sends a notice to the senior citizen regarding the possible\nremoval of the senior exemption. Such notice shall read substantially as\nfollows: "On behalf of (identify senior citizen or citizens), you are\nadvised that his, her, or their senior exemption is at risk of being\nremoved. You are encouraged to make sure that he, she or they are aware\nof that fact, and to offer assistance if needed, although you are under\nno legal obligation to do so. Your cooperation and assistance are\ngreatly appreciated."\n  (d) The obligation to mail such notices shall cease if the eligible\ntaxpayer cancels the request or ceases to qualify for the senior\nexemption.\n  (e) Failure to mail any notice required by this subdivision, or the\nfailure of a party to receive same, shall not affect the validity of the\nlevy, collection, or enforcement of taxes or PILOT on property owned by\nsuch person, or in the case of a third party notice, on property owned\nby the senior citizen.\n  5. Application for such exemption must be made by the owner, or all of\nthe owners of the property, on forms prescribed by the commissioner to\nbe furnished by the appropriate assessing authority and shall furnish\nthe information and be executed in the manner required or prescribed in\nsuch forms, and shall be filed in such assessor's office on or before\nthe appropriate taxable status date. Notwithstanding any other provision\nof law, at the option of the municipal corporation, any person otherwise\nqualifying under this section shall not be denied the exemption under\nthis section if such person becomes sixty-five years of age after the\nappropriate taxable status date and on or before December thirty-first\nof the same year.\n  5-a. Any local law or ordinance adopted pursuant to paragraph (a) of\nsubdivision one of this section may be amended, or a local law or\nordinance may be adopted to provide, notwithstanding subdivision five of\nthis section, that an application for such exemption may be filed with\nthe assessor after the appropriate taxable status date but not later\nthan the last date on which a petition with respect to complaints of\nassessment may be filed, where failure to file a timely application\nresulted from: (a) a death of the applicant's spouse, child, parent or\nsibling; or (b) an illness of the applicant or of the applicant's\nspouse, child, parent or sibling, which actually prevents the applicant\nfrom filing on a timely basis, as certified by a licensed physician. The\nassessor shall approve or deny such application as if it had been filed\non or before the taxable status date.\n  5-b. Notwithstanding the provisions of this section or any other\nprovision of law, a county with an annual taxable status date of January\nfirst or January second and with a population of one million or more,\nmay, at its option and by amendment or adoption of a local law or\nordinance, authorize its assessor to accept applications for the\nexemption from real property taxes or PILOT authorized pursuant to this\nsection on a date later than such county's statutory deadline date for\nreceiving applications for such exemption. Any application filed later\nthan such statutory deadline date which is in compliance with such local\nlaw or ordinance amended or adopted pursuant to this subdivision and\nwhich meets all other necessary requirements for granting the exemption\nauthorized by this section shall be deemed to have been timely filed\nprior to such statutory deadline date, and any individual or individuals\nfor whom such an application has been filed shall be granted such\nexemption and shall receive such exemption on the assessment rolls\nprepared for such county on the basis of the taxable status date\nimmediately preceding the date such application was filed.\n  5-c. Notwithstanding the provisions of this section or any other\nprovision of law, in a city having a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n  6. (a) At least sixty days prior to the appropriate taxable status\ndate, the assessing authority shall mail to each person who was granted\nexemption pursuant to this section on the latest completed assessment\nroll an application form and a notice that such application must be\nfiled on or before the taxable status date and be approved in order for\nthe exemption to be granted. The assessing authority shall, within three\ndays of the completion and filing of the tentative assessment roll,\nnotify by mail any applicant whose application includes at least one\nself-addressed, pre-paid envelope, of the approval or denial of the\napplication; provided, however, that the assessing authority shall, upon\nthe receipt and filing of the application, send by mail notification of\nreceipt to any applicant who has included two of such envelopes with the\napplication. Where an applicant is entitled to a notice of denial\npursuant to this subdivision, such notice shall be on a form prescribed\nby the commissioner and shall state the reasons for such denial and\nshall further state that the applicant may have such determination\nreviewed in the manner provided by law. Failure to mail any such\napplication form or notices or the failure of such person to receive any\nof the same shall not prevent the levy, collection and enforcement of\nthe payment of the taxes or PILOT on property owned by such person.\n  (b) Except in cities of one million or more, any person who has been\ngranted exemption pursuant to this section on five (5) consecutive\ncompleted assessment rolls, including any years when the exemption was\ngranted to a property owned by a married person or a married couple\nwhile both spouses resided in such property, shall not be subject to the\nrequirements set forth in paragraph (a) of this subdivision provided the\ngoverning board of the municipality in which said property is situated\nafter public hearing adopts a local law, ordinance or resolution\nproviding therefor however said person shall be mailed an application\nform and a notice setting forth such person's rights. Such exemption\nshall be automatically granted on each subsequent assessment roll.\nProvided, however, that when tax payment is made by such person a sworn\naffidavit must be included with such payment which shall state that such\nperson continues to be eligible for such exemption. Such affidavit shall\nbe on a form prescribed by the commissioner. If such affidavit is not\nincluded with the tax payment, the collecting officer shall proceed\npursuant to section five hundred fifty-one-a of this chapter.\n  (c) In cities of one million or more, any person who has been granted\nexemption pursuant to this section shall file the completed application\nwith the appropriate assessing authority every twenty-four months from\nthe date such exemption was granted without the necessity of having been\ngranted exemption pursuant to this section on five (5) consecutive\ncompleted assessment rolls including any years when the exemption was\ngranted to a property owned by a married person or a married couple\nwhile both spouses resided in such property.\n  7. Any conviction of having made any wilful false statement in the\napplication for such exemption, shall be punishable by a fine of not\nmore than one hundred dollars and shall disqualify the applicant or\napplicants from further exemption for a period of five years.\n  8. Notwithstanding the provisions of subdivisions five and six of this\nsection, the local governing body of a city, town, village or county\nhaving the power to assess may adopt a local law authorizing the\nassessor or assessors of such city, town, village or county to accept\napplications for renewal of exemptions pursuant to this section after\ntaxable status date. Such local law shall provide that in the event the\nowner, or all of the owners, of property which has received an exemption\npursuant to this section on the preceding assessment roll fail to file\nthe application required pursuant to this section on or before taxable\nstatus date such owner or owners may file the application, executed as\nif such application had been filed on or before the taxable status date,\nwith the assessor on or before the date for the hearing of complaints.\n  8-a. Notwithstanding any provision of law to the contrary, the local\ngoverning body of a municipal corporation that is authorized to adopt a\nlocal law pursuant to subdivision eight of this section is further\nauthorized to adopt a local law providing that where a renewal\napplication for the exemption authorized by this section has not been\nfiled on or before the taxable status date, and the owner believes that\ngood cause existed for the failure to file the renewal application by\nthat date, the owner may, no later than the last day for paying taxes or\nPILOT without incurring interest or penalty, submit a written request to\nthe assessor asking the assessor to extend the filing deadline and grant\nthe exemption. Such request shall contain an explanation of why the\ndeadline was missed, and shall be accompanied by a renewal application,\nreflecting the facts and circumstances as they existed on the taxable\nstatus date. The assessor may extend the filing deadline and grant the\nexemption if the assessor is satisfied that (i) good cause existed for\nthe failure to file the renewal application by the taxable status date,\nand that (ii) the applicant is otherwise entitled to the exemption. The\nassessor shall make a determination and mail notice thereof to the\nowner. If the determination states that the assessor has granted the\nexemption, the assessor shall thereupon be authorized and directed to\ncorrect the assessment roll accordingly, or, if another person has\ncustody or control of the assessment roll, to direct that person to make\nthe appropriate corrections. If the correction is not made before taxes\nare levied, the failure to take the exemption into account in the\ncomputation of the tax shall be deemed a "clerical error" for purposes\nof title three of article five of this chapter, and shall be corrected\naccordingly.\n  9. (a) (i) Notwithstanding the provisions of subdivision five of this\nsection, where a person who meets the requirements for an exemption\npursuant to this section, purchases property after the levy of taxes or\nPILOT, such person may file an application for exemption to the assessor\nwithin thirty days of the transfer of title to such person. The assessor\nshall make a determination of whether the parcel would have qualified\nfor exempt status for PILOT or on the tax roll on which the taxes were\nlevied, had title to the parcel been in the name of the applicant on the\ntaxable status date applicable to the tax roll. The application shall be\non a form prescribed by the commissioner. The assessor, no later than\nthirty days after receipt of such application, shall notify both the\napplicant and the board of assessment review, by first class mail, of\nthe exempt amount, if any, and the right of the owner to a review of the\nexempt amount upon the filing of a written complaint. Such complaint\nshall be on a form prescribed by the commissioner and shall be filed\nwith the board of assessment review within twenty days of the mailing of\nthis notice. If no complaint is received, the board of assessment review\nshall so notify the assessor and the exempt amount determined by the\nassessor shall be final. If the applicant files a complaint, the board\nof assessment review shall schedule a time and place for a hearing with\nrespect thereto no later than thirty days after the mailing of the\nnotice by the assessor. The board of assessment review shall meet and\ndetermine the exempt amount, and shall immediately notify the assessor\nand the applicant, by first class mail, of its determination. The amount\nof exemption determined pursuant to this paragraph shall be subject to\nreview as provided in article seven of this chapter. Such a proceeding\nshall be commenced within thirty days of the mailing of the notice of\nthe board of assessment review to the new owner as provided in this\nparagraph.\n  (ii) Upon receipt of a determination of exempt amount as provided in\nsubparagraph (i) of this paragraph, the assessor shall determine the pro\nrata exemption to be credited toward such property by multiplying the\ntax rate or tax rates for each municipal corporation which levied taxes,\nor for which taxes were levied, on the appropriate tax roll used for the\nfiscal year or years during which the transfer occurred times the exempt\namount, as determined in subparagraph (i) of this paragraph, times the\nfraction of each fiscal year or years remaining subsequent to the\ntransfer of title. The assessor shall immediately transmit a statement\nof the pro rata exemption credit due to each municipal corporation which\nlevied taxes or for which taxes were levied on the tax roll used for the\nfiscal year or years during which the transfer occurred and to the\napplicant.\n  (iii) Each municipal corporation which receives notice of pro rata\nexemption credits pursuant to this subdivision shall include an\nappropriation in its budget for the next fiscal year equal to the\naggregate amount of such credits to be applied in that fiscal year.\nWhere a parcel, the owner of which is entitled to a pro rata exemption\ncredit, is subject to taxation or PILOT in said next fiscal year, the\nreceiver or collector shall apply the credit to reduce the amount of\ntaxes or PILOT owed for the parcel in such fiscal year. Pro rata\nexemption credits in excess of the amount of taxes or PILOT, if any,\nowed for the parcel shall be paid by the treasurer of a municipal\ncorporation which levies such taxes or PILOT for or on behalf of the\nmunicipal corporation to all owners of property entitled to such credits\nwithin thirty days of the expiration of the warrant to collect taxes or\nthe deadline to pay PILOT in said next fiscal year.\n  (b) (i) Notwithstanding the provisions of subdivision five of this\nsection, where a person who meets the requirements for an exemption\npursuant to this section, purchases property after the taxable status\ndate but prior to the levy of taxes or PILOT, such person may file an\napplication for an exemption to the assessor within thirty days of the\ntransfer of title to such person. The assessor shall make a\ndetermination within thirty days after receipt of such application of\nwhether the applicant would qualify for an exemption pursuant to this\nsection on the assessment roll if title had been in the name of the\napplicant on the taxable status date applicable to such assessment roll.\nThe application shall be made on a form prescribed by the commissioner.\n  (ii) If the assessor's determination is made prior to the filing of\nthe tentative assessment roll, the assessor shall enter the exempt\namount, if any, on the tentative assessment roll and, within ten days\nafter filing such roll, notify the applicant of the approval or denial\nof such exemption, the exempt amount, if any, and the applicant's right\nto review by the board of assessment review.\n  (iii) If the assessor's determination is made after the filing of the\ntentative assessment roll, the assessor shall petition the board of\nassessment review to correct the tentative or final assessment roll in\nthe manner provided in title three of article five of this chapter, with\nrespect to unlawful entries, in the case of wholly exempt parcels, and\nwith respect of clerical errors, in the case of partially exempt\nparcels, if the assessor determines that an exemption should be granted\nand, within ten days of petitioning the board of assessment review,\nnotify the applicant of the approval or denial of such exemption, the\namount of such exemption, if any, and the applicant's right to\nadministrative or judicial review of such determination pursuant to\narticle five or seven of this chapter, respectively.\n  (c) If, for any reason, a determination to exempt property from\ntaxation as provided in paragraph (b) of this subdivision is not entered\non the final assessment roll, the assessor shall petition the board of\nassessment review to correct the final assessment roll.\n  (d) If, for any reason, the pro rata tax or PILOT credit as provided\nin paragraph (a) of this subdivision is not extended against the tax\nroll immediately succeeding the fiscal year during which the transfer\noccurred, the assessor shall immediately notify the municipal\ncorporation which levied the tax or PILOT amount or for which the taxes\nor PILOT were levied of the amount of pro rata exemption credits for the\nyear in which such transfer occurred. Such municipal corporation shall\nproceed as provided in subparagraph (iii) of paragraph (a) of this\nsubdivision.\n  (e) If, for any reason, a determination to exempt property from\ntaxation or PILOT as provided in paragraph (b) of this subdivision is\nnot entered on the tax roll for the year immediately succeeding the\nfiscal year during which the transfer occurred, the assessor shall\ndetermine the pro rata tax exemption credit for such tax roll by\nmultiplying the tax rate or tax rates for each municipal corporation\nwhich levied taxes or for which taxes were levied times the exempt\namount and shall immediately notify such municipal corporation or\ncorporations of the pro rata exemption credits for such tax roll. Such\nmunicipal corporation shall add such pro rata exemption credits for such\nproperty to any outstanding pro rata exemption amounts and proceed as\nprovided in subparagraph (iii) of paragraph (a) of this subdivision.\n  10. Notwithstanding any other provision of law to the contrary, the\nprovisions of this section shall apply to real property in which a\nperson or persons hold a legal life estate or which is held in trust\nsolely for the benefit of a person or persons if such person or persons\nwould otherwise be eligible for a real property tax or PILOT exemption,\npursuant to subdivision one of this section, were such person or persons\nthe owner or owners of such real property.\n  11. (a) Notwithstanding any provision of law to the contrary, upon the\nrequest of an assessor, the commissioner may disclose to the assessor\nthe names and addresses of the owners of property in that assessor's\nassessing unit who are receiving the enhanced STAR exemption or enhanced\nSTAR credit and whose federal adjusted gross income is less than the\nuppermost amount specified by subparagraph three of paragraph (b) of\nsubdivision one of this section (represented therein as M + $8,400).\nSuch amount shall be determined without regard to any local options that\nthe municipal corporation may or may not have exercised in relation to\nincreasing or decreasing the maximum income eligibility level authorized\nby this section, provided that the amount so determined for a city with\na population of one million or more shall take into account the distinct\nmaximum income eligibility level established for such city by paragraph\n(a) of subdivision three of this section. In no case shall the\ncommissioner disclose to an assessor the amount of an owner's federal\nadjusted gross income.\n  (b) The assessor may use the information contained in such a report to\ncontact those owners who are not already receiving the exemption\nauthorized by this section and to suggest that they consider applying\nfor it. Provided, however, that nothing contained herein shall be\nconstrued as enabling any person or persons to qualify for the exemption\nauthorized by this section on the basis of their federal adjusted gross\nincome, rather than on the basis of their income as determined pursuant\nto the provisions of paragraph (a) of subdivision three of this section.\n  (c) Information disclosed to an assessor pursuant to this subdivision\nshall be used only for purposes of real property tax administration. It\nshall be deemed confidential otherwise, and shall not be subject to the\nprovisions of article six of the public officers law.\n
N.Y. ENV Law § 37-0209 — New York Code / Act ENV / Article 37 / Title 2 / Section 37-0209
Prohibition on the use of perfluoroalkyl and polyfluoroalkyl substances in food packaging
Status: in_force

§ 37-0209. Prohibition on the use of perfluoroalkyl and polyfluoroalkyl\n             substances in food packaging.\n  1. No person shall distribute, sell or offer for sale in this state\nfood packaging containing perfluoroalkyl and polyfluoroalkyl (PFAS)\nsubstances as intentionally added chemicals.\n  2. For purposes of this section, "intentionally added chemical" shall\nhave the same meaning as subdivision eleven of section 37-0901 of this\narticle.\n
N.Y. RPT Law § 466-I — New York Code / Act RPT / Article 4 / Title 2 / Section 466-I
Volunteer firefighters and volunteer ambulance workers; certain counties
Status: in_force

*§ 466-i. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\nin any county having a population of more than two hundred ninety-two\nthousand but less than two hundred ninety-seven thousand as determined\nin accordance with the latest decennial census, shall be exempt from\ntaxation to the extent of ten percent of the assessed value of such\nproperty for city, village, town, part town, school district, special\ndistrict, or county purposes, exclusive of special assessments, provided\nthat the governing body of a city, village, town, school district, or\ncounty, after a public hearing, adopts a local law, ordinance or\nresolution providing therefor, provided further, however, that such\nexemption shall in no event exceed three thousand dollars multiplied by\nthe latest state equalization rate for the assessing unit in which such\nreal property is located.\n  2. Such exemption shall not be granted to an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service residing in such county unless:\n  (a) the applicant resides in the city, town, or village which is\nserved by such incorporated volunteer fire company or fire department or\nincorporated voluntary ambulance service;\n  (b) the property is the primary residence of the applicant;\n  (c) the property is used exclusively for residential purposes;\nprovided however, that in the event any portion of such property is not\nused exclusively for the applicant's residence but is used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be entitled to the exemption provided by this\nsection; and\n  (d) the applicant has been certified by the authority having\njurisdiction for the incorporated volunteer fire company or fire\ndepartment as an enrolled member of such incorporated volunteer fire\ncompany or fire department for at least five years or the applicant has\nbeen certified by the authority having jurisdiction for the incorporated\nvoluntary ambulance service as an enrolled member of such incorporated\nvoluntary ambulance service for at least five years. It shall be the\nduty and responsibility of the municipality which adopts a local law,\nordinance or resolution pursuant to this section to determine the\nprocedure for certification.\n  3. Any enrolled member of an incorporated volunteer fire company, fire\ndepartment or incorporated voluntary ambulance service who accrues more\nthan twenty years of active service and is so certified by the authority\nhaving jurisdiction for the incorporated volunteer fire company, fire\ndepartment or incorporated voluntary ambulance service, shall be granted\nthe ten percent exemption as authorized by this section for the\nremainder of his or her life as long as his or her primary residence is\nlocated within such county provided that the governing body of a city,\nvillage, town, school district, or county, after a public hearing,\nadopts a local law, ordinance or resolution providing therefor.\n  4. Application for such exemption shall be filed with the assessor or\nother agency, department or office designated by the municipality\noffering such exemption on or before the taxable status date on a form\nas prescribed by the commissioner.\n  5. No applicant who is a volunteer firefighter or volunteer ambulance\nworker who by reason of such status is receiving any benefit under the\nprovisions of this article on the effective date of this section shall\nsuffer any diminution of such benefit because of the provisions of this\nsection.\n  * NB Repealed December 9, 2028\n