---
type: "Bill"
title: "Relates to changes in assessment for businesses that make payments in lieu of taxes"
description: "Relates to changes in assessment for businesses that make payments in lieu of taxes; establishes that any reduction in school taxes shall not take effect until the following taxable status year."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2019-2020"
identifier: "S 3972"
citation: "New York S 3972 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["HARCKHAM"]
version_count: 1
action_count: 12
vote_count: 3
first_action: "2019-02-22"
last_action: "2019-10-29"
source: "openstates"
source_identifier: "ocd-bill/4318d4b6-0ee3-49a9-b247-5ca3ff42d912"
source_url: "http://www.nysenate.gov/legislation/bills/2019/S3972"
source_hash: "6a7ab93ccef3cd52d7a5c0c6ef859a3592dfc453541f6e71a5a0c061e37f0da2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 3972 (2019-2020) — Relates to changes in assessment for businesses that make payments in lieu of taxes

Relates to changes in assessment for businesses that make payments in lieu of taxes; establishes that any reduction in school taxes shall not take effect until the following taxable status year.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S3972** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S3972&term=2019&Text=Y)

## Votes

- Assembly Vote — **142–4** (pass) · lower
- Floor Vote — **48–14** (pass) · upper
- Rules Vote — **16–3** (pass) · upper

## Sponsors

- HARCKHAM — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-22** REFERRED TO LOCAL GOVERNMENT `referral-committee`
- **2019-06-18** COMMITTEE DISCHARGED AND COMMITTED TO RULES `referral-committee`
- **2019-06-18** ORDERED TO THIRD READING CAL.1495
- **2019-06-18** PASSED SENATE `passage`
- **2019-06-18** DELIVERED TO ASSEMBLY
- **2019-06-18** REFERRED TO WAYS AND MEANS `referral-committee`
- **2019-06-20** SUBSTITUTED FOR A218
- **2019-06-20** ORDERED TO THIRD READING CAL.466
- **2019-06-20** PASSED ASSEMBLY `passage`
- **2019-06-20** RETURNED TO SENATE
- **2019-10-17** DELIVERED TO GOVERNOR `executive-receipt`
- **2019-10-29** SIGNED CHAP.421 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4318d4b6-0ee3-49a9-b247-5ca3ff42d912`. Confidence: reported (aggregated from official New York legislature records).