New York A 1346: Relates to imposing a school impact tax on developers of non-senior housing developments

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A01346 Summary:

BILL NOA01346 

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SAME ASNo Same As

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SPONSORGlick

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COSPNSRCook, Walker, Simon

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MLTSPNSR

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Amd §28-118.6, add §11-238.1, NYC Ad Cd

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Relates to imposing a school impact tax on developers of non-senior housing developments to be used for the construction of new public kindergarten through twelfth grade schools.

Go to top A01346 Actions:

BILL NOA01346 

&nbsp

01/09/2025referred to cities

01/07/2026referred to cities

Go to topA01346 Committee&nbspVotes:

Go to topA01346 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA01346 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1346

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 9, 2025
 ___________

 Introduced by M. of A. GLICK, COOK, WALKER, SIMON -- read once and
 referred to the Committee on Cities

 AN ACT to amend the administrative code of the city of New York, in
 relation to imposing a school impact tax on developers of non-senior
 housing developments

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 28-118.6 of the administrative code of the city of
 2 New York is amended by adding a new subdivision 15 to read as follows:
 3 15. The amount to be taxed to the developer or developers of new or
 4 converted non-senior housing under the school impact tax pursuant to
 5 section 11-238.1 of this code.
 6 § 2. The administrative code of the city of New York is amended by
 7 adding a new section 11-238.1 to read as follows:
 8 § 11-238.1 School impact tax on non-senior housing developments. a.
 9 Imposition of tax. A school impact tax is hereby imposed on any devel-
 10 oper or developers of new or converted non-senior housing on a per-unit
 11 basis, in an amount determined by the commissioner.
 12 b. Notice of tax. Any developer or developers of new or converted
 13 non-senior housing shall be notified of such school impact tax when they
 14 receive their certificate of occupancy pursuant to section 28-118.6 of
 15 this code.
 16 c. Rules. The department of finance shall have, in addition to any
 17 other functions, powers and duties which have been or may be conferred
 18 on it by law, the power to make and promulgate rules to carry out the
 19 purposes of this section, including, but not limited to, rules related
 20 to the timing, form, manner and distribution of funds collected pursuant
 21 to this section.
 22 d. Purpose of tax. All funds collected pursuant to this section shall
 23 be specifically designated for the construction of new public kindergar-
 24 ten through twelfth grade schools.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03794-01-5

 A. 1346 2

 1 e. Penalties. Notwithstanding any provision of any general, special or
 2 local law to the contrary, a developer or developers shall be personally
 3 responsible for any taxes owed pursuant to this section whenever such
 4 developer or developers fail to comply with this section or the rules
 5 promulgated hereunder, or make a false or misleading statement or omis-
 6 sion and the commissioner determines that such act was due to the devel-
 7 oper or developers' willful neglect, or that under such circumstances
 8 such act constituted a fraud on the department. The remedy provided
 9 herein for an action in personam shall be in addition to any other reme-
 10 dy or procedure for the enforcement of collection of delinquent taxes
 11 provided by general, special or local law.
 12 § 3. This act shall take effect immediately.

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