Authorizes the granting of a real property tax exemption for persons 65 years of age or older who are tenants residing in a manufactured home park in certain municipal corporations and school districts.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2339A
SPONSOR: Thiele TITLE OF BILL: An act to amend the real property tax law, in relation
to authorizing a tax exemption for senior citizen tenants residing in
manufactured home parks in certain municipal corporations and school
districts
PURPOSE:
To provide senior manufactured home park tenants with relief from
increasing rents.
SUMMARY OF PROVISIONS:
This bill would add a new section 467-k to the real property tax law
providing:
*Municipal corporations within a county with a population between one
million four hundred ninety thousand and one million five hundred thou-
sand based upon the latest decennial federal census (Suffolk County)
shall be authorized to provide after adoption of a local law or ordi-
nance, a tax exemption for senior citizens who are eligible for enhanced
STAR and are manufactured home owners who rent home sites in manufac-
tured home parks. The exemption would apply to the increase in yearly
property taxes attributable to the park's common property. The tenant
would apply yearly for the exemption and would receive a certificate as
would the park owner. The park owner would then be required to reduce
the rent of the tenant by the amount of the exemption.
*The park owner must indicate a willingness to participate for all qual-
ifying tenants.
The municipality who provides the exemption shall be reimbursed by the
State for the cost of administering the program.
JUSTIFICATION:
Seniors living in a mobile home parks have been subject to increasing
rents on the sites where their homes are located that are straining
their finances and threatening their ability to stay in their homes. A
component of the rent is the real property taxes that are levied on the
leased sites. This bill would provide a tax exemption for increased
taxes attributable to the seniors for their proportion of the common
property. These savings must be passed on to the seniors in the form of
a reduction in rent.
LEGISLATIVE HISTORY:
2015-16 S.3759/A.5283.
FISCAL IMPLICATIONS:
To be determined
EFFECTIVE DATE:
This act shall take effect January 1, 2019 and shall apply to real prop-
erty having a taxable status date on or after such effective date.
STATE OF NEW YORK
________________________________________________________________________
S. 2980--A A. 2339--A
2017-2018 Regular Sessions
SENATE - ASSEMBLY
January 18, 2017
___________
IN SENATE -- Introduced by Sens. LAVALLE, ORTT -- read twice and ordered
printed, and when printed to be committed to the Committee on Aging --
recommitted to the Committee on Aging in accordance with Senate Rule
6, sec. 8 -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Aging -- recommitted to the Committee on Aging in
accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the real property tax law, in relation to authorizing a
tax exemption for senior citizen tenants residing in manufactured home
parks in certain municipal corporations and school districts
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 467-k to read as follows:
3 § 467-k. Tenants sixty-five years of age or over within manufactured
4 home parks. 1. Any municipal corporation or school district within a
5 county with a population between one million four hundred ninety thou-
6 sand and one million five hundred thousand based upon the latest decen-
7 nial federal census shall be authorized to provide a senior citizen tax
8 exemption program for senior citizens residing within manufactured
9 homes, as defined by section two hundred thirty-three of the real prop-
10 erty law, within such county, after a public hearing thereon, and upon
11 the adoption of a local law or ordinance, or for a school district upon
12 the adoption of a resolution, providing therefor. Such programs shall
13 apply to senior citizens sixty-five years of age or over, as defined in
14 paragraph (a) of subdivision four of section four hundred twenty-five of
15 this title, who reside in a manufactured home located on land for which
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04086-02-8
S. 2980--A 2 A. 2339--A
1 residential rent is paid and whose combined income does not exceed the
2 income standard set forth in paragraph (b) of subdivision four of
3 section four hundred twenty-five of this title and within any additional
4 specified limits as further established by such law or local ordinance.
5 Such tax exemption shall include a proportional share of the increase in
6 annual taxes levied upon buildings and land within such park. This
7 amount shall be calculated based upon the percentage that the number of
8 homes qualifying under this section bears to the total lots within such
9 park which shall be multiplied by the overall annual tax increase on
10 buildings and land constituting the common areas of such park.
11 2. The eligible senior citizen shall apply each year to qualify for
12 the exemption, prior to the taxable status date prescribed by law, to
13 the appropriate local assessor for a tax exemption certificate, on a
14 form prescribed by the commissioner. In order to receive such
15 exemption, each applicant must submit, as part of the application proc-
16 ess, an accessory agreement signed by his or her manufactured home park
17 landlord, attesting to the landlord's willingness to participate in the
18 program. Such agreement shall include the landlord's responsibilities to
19 (a) reduce the tenant's rent on a monthly basis by one-twelfth of the
20 amount of the annual exemption granted, (b) reimburse, to the receiver
21 of taxes of the municipal corporation which granted the exemption, a
22 pro-rated portion of the tax exemption if his or her qualifying tenant
23 should move during the taxable period, and (c) permit all qualifying
24 tenants to participate in the program.
25 3. A tax exemption certificate establishing the amount of exemption
26 for the taxable period shall be issued to each senior citizen who is
27 eligible by the respective local assessor upon request. Copies of the
28 certificate shall be issued to the owner of the real property containing
29 the manufactured home of the senior citizen and to the receiver of taxes
30 of each municipality which has granted the exemption of taxes. The
31 exemption for the tax period set in the tax exemption certificate shall
32 be deducted from the total taxes levied by the municipality which grant-
33 ed the exemption on real property containing the manufactured home.
34 4. Any conviction of having made a willful false statement in the
35 application for exemption pursuant to this section shall be punishable
36 by a fine of not more than one hundred dollars and shall disqualify the
37 applicant senior citizen and/or homeowner from further exemptions for a
38 period of five years.
39 5. The provisions of this section shall be applicable to all manufac-
40 tured home units within a manufactured home park which comply with all
41 relevant housing codes, local laws or ordinances.
42 6. Any municipal corporation or school district within a county with a
43 population between one million four hundred ninety thousand and one
44 million five hundred thousand based upon the latest decennial federal
45 census that adopts such program for senior citizens residing in a manu-
46 factured home park shall receive reimbursement for the cost of adminis-
47 tering the program from the state of New York.
48 § 2. This act shall take effect January 1, 2019 and shall apply to
49 real property having a taxable status date on or after such effective
50 date.
