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A02339 Summary:

BILL NOA02339A
 
SAME ASSAME AS UNI. S02980-A
 
SPONSORThiele
 
COSPNSR
 
MLTSPNSR
 
Add 467-k, RPT L
 
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.
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A02339 Actions:

BILL NOA02339A
 
01/18/2017referred to aging
01/03/2018referred to aging
01/29/2018amend and recommit to aging
01/29/2018print number 2339a
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A02339 Memo:

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.
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A02339 Text:



 
                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.
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