Provides an optional pilot program to establish arts-based districts in the cities of Buffalo, Rochester, Syracuse and Troy

Title of bill

An act to amend the arts and cultural affairs law, the real property tax law and the tax law, in relation to the establishment of arts-based districts; and providing for the repeal of such provisions upon expiration thereof

PURPOSE OR GENERAL IDEA OF THE BILL The purpose of this bill is to provide an optional pilot program for the cities of Buffalo, Rochester, Syracuse and Troy to establish arts-based districts in their cities. The districts will be a benefit to citizens by promoting artistic activities and creating jobs causing revitalization and generating economic development in four major Upstate Cities.

Summary of specific provisions

Section one states the legislative findings.

Section two creates a new article 16 of the arts and cultural affairs law that establishes Art Based Districts, provides the definition of terms used throughout the article. It also defines the responsibility and the role of the arts based districts advisory board as well as grants the authority to the cities of Buffalo, Rochester, Syracuse, and Troy to set the boundaries of the said district within the respective municipal boarders. Each district created will be distinguished by cultural and physical resources that will contribute to the public through educational and recreational uses.

Section three amends the real property tax law to allow the local legislature in each said municipality to approve all improvement projects within the defined district. Improvements to a residential dwelling in any defined· district may be exempt from taxation from the dwelling's increased value attributed to improvements made to accommodate and foster development within the district.

Section four exempts from sales and use taxes the merchandise created by a qualified resident of an arts-based district that is sold within the municipality in which the artist resides.

Justification

Artists and related professions have a high community value and are cultural, social, and economic assets to any locality. This legislation will improve the quality of life, enhance tourism and establish a new economy within each participating city. New York State has a long tradition of harboring creative activities and is home to some of the world's most distinguished museums and performing arts venues. Through State and local incentives, the pilot cities listed above can revitalize areas and provide distinguished community culture in presently abandoned, economically strapped areas.

By providing incentives to artists and their small business economy, this legislation will foster the development of new markets oriented towards individual (as opposed to mass produced) artistic consumer goods and entertainment facilities. The revitalization of downtown districts, especially in Upstate cities could create an interest in the redevelopment of existing infrastructure instead of extending resources and infrastructure farther from our urban centers. An art oriented economy will offer a distinguished cultural identity that will attract tourism related industry and other economic interests. Therefore, creating jobs and expanding the tax base for cities lacking a strong service oriented economy.

Prior legislative history

2007-08: A.8222 (Assembly Ways and Means Committee) FISCAL IMPLICATIONS : None.

Effective date

This act shall take effect immediately and shall be deemed repealed on March 31, 2015.