S T A T E   O F   N E W   Y O R K
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    S. 3759                                                  A. 5283

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 17, 2015
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Aging

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Aging

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:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 467-i to read as follows:
  S  467-I.  TENANTS SIXTY-FIVE YEARS OF AGE OR OVER WITHIN MANUFACTURED
HOME PARKS. 1. ANY MUNICIPAL CORPORATION OR  SCHOOL  DISTRICT  WITHIN  A
COUNTY  WITH  A POPULATION BETWEEN ONE MILLION FOUR HUNDRED NINETY THOU-
SAND AND ONE MILLION FIVE HUNDRED THOUSAND BASED UPON THE LATEST  DECEN-
NIAL  FEDERAL CENSUS SHALL BE AUTHORIZED TO PROVIDE A SENIOR CITIZEN TAX
EXEMPTION PROGRAM  FOR  SENIOR  CITIZENS  RESIDING  WITHIN  MANUFACTURED
HOMES,  AS DEFINED BY SECTION TWO HUNDRED THIRTY-THREE OF THE REAL PROP-
ERTY LAW, WITHIN SUCH COUNTY, AFTER A PUBLIC HEARING THEREON,  AND  UPON
THE  ADOPTION OF A LOCAL LAW OR ORDINANCE, OR FOR A SCHOOL DISTRICT UPON
THE ADOPTION OF A RESOLUTION, PROVIDING THEREFOR.  SUCH  PROGRAMS  SHALL
APPLY  TO SENIOR CITIZENS SIXTY-FIVE YEARS OF AGE OR OVER, AS DEFINED IN
PARAGRAPH (A) OF SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF
THIS TITLE, WHO RESIDE IN A MANUFACTURED HOME LOCATED ON LAND FOR  WHICH
RESIDENTIAL  RENT  IS PAID AND WHOSE COMBINED INCOME DOES NOT EXCEED THE
INCOME STANDARD SET FORTH  IN  PARAGRAPH  (B)  OF  SUBDIVISION  FOUR  OF
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE AND WITHIN ANY ADDITIONAL
SPECIFIED  LIMITS AS FURTHER ESTABLISHED BY SUCH LAW OR LOCAL ORDINANCE.
SUCH TAX EXEMPTION SHALL INCLUDE A PROPORTIONAL SHARE OF THE INCREASE IN
ANNUAL TAXES LEVIED UPON BUILDINGS  AND  LAND  WITHIN  SUCH  PARK.  THIS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02405-01-5
              

S. 3759                             2                            A. 5283

AMOUNT  SHALL BE CALCULATED BASED UPON THE PERCENTAGE THAT THE NUMBER OF
HOMES QUALIFYING UNDER THIS SECTION BEARS TO THE TOTAL LOTS WITHIN  SUCH
PARK  WHICH  SHALL  BE  MULTIPLIED BY THE OVERALL ANNUAL TAX INCREASE ON
BUILDINGS AND LAND CONSTITUTING THE COMMON AREAS OF SUCH PARK.
  2.  THE  ELIGIBLE  SENIOR CITIZEN SHALL APPLY EACH YEAR TO QUALIFY FOR
THE EXEMPTION, PRIOR TO THE TAXABLE STATUS DATE PRESCRIBED  BY  LAW,  TO
THE  APPROPRIATE  LOCAL  ASSESSOR  FOR A TAX EXEMPTION CERTIFICATE, ON A
FORM  PRESCRIBED  BY  THE  COMMISSIONER.    IN  ORDER  TO  RECEIVE  SUCH
EXEMPTION,  EACH APPLICANT MUST SUBMIT, AS PART OF THE APPLICATION PROC-
ESS, AN ACCESSORY AGREEMENT SIGNED BY HIS OR HER MANUFACTURED HOME  PARK
LANDLORD,  ATTESTING TO THE LANDLORD'S WILLINGNESS TO PARTICIPATE IN THE
PROGRAM. SUCH AGREEMENT SHALL INCLUDE THE LANDLORD'S RESPONSIBILITIES TO
(A) REDUCE THE TENANT'S RENT ON A MONTHLY BASIS BY  ONE-TWELFTH  OF  THE
AMOUNT  OF  THE ANNUAL EXEMPTION GRANTED, (B) REIMBURSE, TO THE RECEIVER
OF TAXES OF THE MUNICIPAL CORPORATION WHICH  GRANTED  THE  EXEMPTION,  A
PRO-RATED  PORTION  OF THE TAX EXEMPTION IF HIS OR HER QUALIFYING TENANT
SHOULD MOVE DURING THE TAXABLE PERIOD, AND  (C)  PERMIT  ALL  QUALIFYING
TENANTS TO PARTICIPATE IN THE PROGRAM.
  3.  A  TAX  EXEMPTION CERTIFICATE ESTABLISHING THE AMOUNT OF EXEMPTION
FOR THE TAXABLE PERIOD SHALL BE ISSUED TO EACH  SENIOR  CITIZEN  WHO  IS
ELIGIBLE  BY  THE RESPECTIVE LOCAL ASSESSOR UPON REQUEST.  COPIES OF THE
CERTIFICATE SHALL BE ISSUED TO THE OWNER OF THE REAL PROPERTY CONTAINING
THE MANUFACTURED HOME OF THE SENIOR CITIZEN AND TO THE RECEIVER OF TAXES
OF EACH MUNICIPALITY WHICH HAS  GRANTED  THE  EXEMPTION  OF  TAXES.  THE
EXEMPTION  FOR THE TAX PERIOD SET IN THE TAX EXEMPTION CERTIFICATE SHALL
BE DEDUCTED FROM THE TOTAL TAXES LEVIED BY THE MUNICIPALITY WHICH GRANT-
ED THE EXEMPTION ON REAL PROPERTY CONTAINING THE MANUFACTURED HOME.
  4. ANY CONVICTION OF HAVING MADE A  WILLFUL  FALSE  STATEMENT  IN  THE
APPLICATION  FOR  EXEMPTION PURSUANT TO THIS SECTION SHALL BE PUNISHABLE
BY A FINE OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY  THE
APPLICANT  SENIOR CITIZEN AND/OR HOMEOWNER FROM FURTHER EXEMPTIONS FOR A
PERIOD OF FIVE YEARS.
  5. THE PROVISIONS OF THIS SECTION SHALL BE APPLICABLE TO ALL  MANUFAC-
TURED  HOME  UNITS WITHIN A MANUFACTURED HOME PARK WHICH COMPLY WITH ALL
RELEVANT HOUSING CODES, LOCAL LAWS OR ORDINANCES.
  6. ANY MUNICIPAL CORPORATION OR SCHOOL DISTRICT WITHIN A COUNTY WITH A
POPULATION BETWEEN ONE MILLION FOUR  HUNDRED  NINETY  THOUSAND  AND  ONE
MILLION  FIVE  HUNDRED  THOUSAND BASED UPON THE LATEST DECENNIAL FEDERAL
CENSUS THAT ADOPTS SUCH PROGRAM FOR SENIOR CITIZENS RESIDING IN A  MANU-
FACTURED  HOME PARK SHALL RECEIVE REIMBURSEMENT FOR THE COST OF ADMINIS-
TERING THE PROGRAM FROM THE STATE OF NEW YORK.
  S 2. This act shall take effect January 1, 2016  and  shall  apply  to
real  property  having  a taxable status date on or after such effective
date.