|SAME AS||SAME AS UNI. S02980-A|
|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.|
|01/18/2017||referred to aging|
|01/03/2018||referred to aging|
|01/29/2018||amend and recommit to aging|
|01/29/2018||print number 2339a|
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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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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. LBD04086-02-8S. 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.