Allows the governing body of any approved assessing unit, except a county or a city with a population of one million or more, by referendum, to include owner-occupied four family residential dwellings within the definition of homestead class.
TITLE OF BILL: An act to amend the real property tax law, in relation to including a four family dwelling within the definition of homestead class
PURPOSE: To add four family residential real property to Section 1903 of the Real Property Tax Law for the purpose of placing said property under the "Homestead" class.
SUMMARY OF SPECIFIC PROVISIONS: Paragraph (a) of subdivision 1 of section 1903 of the Real Property Tax Law, as amended by chapter. 355 of the laws of 1997, is amended to allow the governing body of any approved assessing unit, except a county, to include owner occupied four family dwelling within the definition of homestead class by local option.
This provision includes such dwellings used in part for nonresidential purposes, but which are used primarily for residential purposes. Farm dwellings are also included.
JUSTIFICATION: Many older homes which are used for residential purposes often.contain more than three families. The "homestead" class is intended to provide lower tax rates to homeowners, with "non-homestead" property contributing a large share. The sum of the aggregate homestead and non-homestead tax shares is equal to one hundred percent tax rate. Adding owner-occupied four family dwellings to this section would more effectively take into consideration the larger homes that are being remodeled and used by large families or those individuals who use their residence primarily for living purposes. Exclusion of these homes from this section does not appear to be warranted as interpreted by the intent of the law.
PRIOR LEGISLATIVE HISTORY: 2001-02: S.1253/A.1481 No action. 2003-04: S.555 No action. 2005-06: S.589/A.1190 No action. 2007-08: S 2620 Referred to Local Government
FISCAL IMPLICATIONS: None
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ 1718 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________Introduced by Sen. ESPAILLAT -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to including a four family dwelling within the definition of homestead class THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 1 of section 1903 of the real property tax law, as amended by chapter 355 of the laws of 1997, is amended to read as follows: (a) The governing body of any approved assessing unit except a county may adopt the provisions of this section by local law without referendum provided however, that the local law is enacted no later than sixty days prior to the completion of the tentative assessment roll to which it is applicable. Upon such enactment the provisions of this section shall be applicable to taxes levied on all final assessment rolls thereafter filed and shall apply to the levy of taxes on all real property in such approved assessing unit by such governing body and, where such approved assessing unit is not a village, by each school district wholly contained within such approved assessing unit. Upon enacting a local law pursuant to this paragraph, the governing body of a city or town shall provide a copy of such local law to the school authorities of each school district located wholly or partially within such city or town and the county director of real property tax services. The governing body of a town shall also provide a copy of such local law to the governing body of each eligible non-assessing unit village. The governing body of a village shall provide a copy of such local law to the county director of real property tax services. Notwithstanding the foregoing, the school authorities of any school district wholly contained within an approved assessing unit may by resolution provide that the provisions of this article shall not apply to the levy of school taxes in such schoolEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02994-01-3 S. 1718 2
district. In such case, school taxes shall be levied as otherwise provided by law. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, THE GOVERNING BODY OF AN APPROVED ASSESSING UNIT EXCEPT A COUNTY OR A CITY HAVING A POPULATION OF ONE MILLION OR MORE MAY, BY REFERENDUM, ADOPT THE PROVISIONS OF THIS SECTION, AS HEREIN PROVIDED, AS APPLICABLE TO ALL OWNER-OCCUPIED FOUR FAMILY DWELLING RESIDENTIAL REAL PROPERTY, INCLUDING SUCH DWELLINGS USED IN PART FOR NONRESIDENTIAL PURPOSES BUT WHICH ARE USED PRIMARILY FOR RESIDENTIAL PURPOSES. S 2. This act shall take effect immediately.